Ernst & Young

Company	Stock Code	From	To	Release Date / Document Links	Reason for Change
Excelland Robotics (Wuxi) Co. Ltd.	03231	09-Sept-26
Shenzhen Longsys Electronics Co., Ltd.	09976	08-Sept-26
NASN Intelligent Tech (Zhejiang) Co., Ltd.	02261	07-Aug-26
China Shenhua Energy Company Limited	01088	23-Jul-26
China Longyuan Power Group Corporation Limited	00916	17-Jul-26
Jiangxi Qiyunshan Food Co., Ltd.	02797	09-Jul-26
Reconova Technologies Co., Ltd.	07656	08-Jul-26
BASiC Semiconductor Co., Ltd.	09971	08-Jul-26
Beijing Tong Ren Tang Healthcare Investment Co., Ltd.	02667	07-Jul-26
Guangdong True Health Medical Technology Development Co., Ltd.	02697	30-Jun-26
SIS INTERNATIONAL HOLDINGS LIMITED	00529	30-Jun-26
SiS Mobile Holdings Limited	01362	30-Jun-26
CREALIGHTS TECHNOLOGY CO., LTD.	01191	29-Jun-26
Alebund Pharmaceuticals (Jiangsu) Limited	09637	29-Jun-26
China Shenhua Energy Company Limited	01088	26-Jun-26
SG Micro Corp	03661	26-Jun-26
CIRCUIT FABOLOGY MICROELECTRONICS EQUIPMENT CO., LTD.	09630	26-Jun-26
Beijing Zhongke WengeAI Science and Technology Co., Ltd.	01956	26-Jun-26
Shanghai Seer Intelligent Technology Co., Ltd.	06106	24-Jun-26
Liuliumei Co., Ltd.	06658	15-Jun-26
Nanhua Futures Co., Ltd.	02691	15-Jun-26
LongBio Pharma (Suzhou) Co., Ltd.	01779	05-Jun-26
SIS INTERNATIONAL HOLDINGS LIMITED	00529	05-Jun-26
SiS Mobile Holdings Limited	01362	04-Jun-26
BEIJING SHOUGANG LANZATECH TECHNOLOGY CO., LTD.	02553	03-Jun-26
MMG Limited (HK)	01208	28-May-26
Shenzhen SDMC Technology Co., Ltd.	00901	27-May-26
Viewtrix Technology Co., Ltd	03310	27-May-26
UISEE Technologies (Beijing) Co., Ltd.	01511	20-May-26
Shanghai Top Numerical Control Technology Co., Ltd.	07688	20-May-26
Robotphoenix Intelligent Technology Co., Ltd	06871	18-May-26
IMPACT Therapeutics, Inc	07630	13-May-26
Shenzhen LDRobot Co. Ltd.	01236	11-May-26
Cofoe Medical Technology Co., Ltd.	01187	06-May-26
Star Sports Medicine Co., Ltd	01609	05-May-26
Mabwell (Shanghai) Bioscience Co., Ltd.	02493	28-Apr-26
Gpixel Changchun Microelectronics Inc.	03277	17-Apr-26
ALSCO Pooling Service Co., Ltd.	02649	31-Mar-26
Shanghai FourSemi Semiconductor Co., Ltd.	03625	31-Mar-26
Beijing Tong Ren Tang Healthcare Investment Co., Ltd.	02667	30-Mar-26
Shandong Extreme Vision Technology Co., Ltd.	06636	30-Mar-26
Guangdong Huayan Robotics Co., Ltd.	01021	30-Mar-26
Hangzhou Diagens Biotechnology Co., Ltd.	02526	30-Mar-26
JIANGSU NEW VISION AUTOMOTIVE ELECTRONICS CO., LTD.	02632	24-Mar-26
Delton Technology (Guangzhou) Inc.	01989	20-Mar-26
MeiG Smart Technology Co., Ltd.	03268	10-Mar-26
ALSCO Pooling Service Co., Ltd.	02649	09-Mar-26
Shenzhen Zhaowei Machinery & Electronics Co., Ltd.	02692	09-Mar-26
Montage Technology Co., Ltd.	06809	09-Feb-26
BUSY MING GROUP CO., LTD.	01768	28-Jan-26
Shanghai Longcheer Technology Co., Ltd.	09611	22-Jan-26
Hongxing Coldchain (Hunan) Co., Ltd.	01641	13-Jan-26
Suzhou Ribo Life Science Co., Ltd.	06938	09-Jan-26
MiniMax Group Inc.	00100	09-Jan-26
Shanghai Iluvatar CoreX Semiconductor Co., Ltd.	09903	08-Jan-26
Shanghai Forest Cabin Cosmetics Group Co., Ltd.	02657	30-Dec-25
OneRobotics (Shenzhen) Co., Ltd.	06600	30-Dec-25
Hanx Biopharmaceuticals (Wuhan) Co., Ltd.	03378	23-Dec-25
Nuobikan Artificial Intelligence Technology (Chengdu) Co., Ltd.	02635	23-Dec-25
B&K Corporation Limited	02396	22-Dec-25
Guoxia Technology Co., Ltd.	02655	16-Dec-25
Courage Investment Group Limited	01145	12-Dec-25
Shanghai Bao Pharmaceuticals Co., Ltd.	02659	10-Dec-25
ANHUI JINYAN KAOLIN NEW MATERIALS CO., LTD.	02693	03-Dec-25
CNGR Advanced Material Co., Ltd.	02579	17-Nov-25
Transcenta Holding Limited	06628	12-Nov-25
Mininglamp Technology	02718	03-Nov-25
PING AN HKDIV	03070	31-Oct-25
PA TECHSELECT	03406	31-Oct-25
PA EW SELECT	03477	31-Oct-25
PING AN HKDIV-U	09070	31-Oct-25
PA TECHSELECT-U	09406	31-Oct-25
PA EW SELECT-U	09477	31-Oct-25
Deepexi Technology Co., Ltd.	01384	28-Oct-25
CF PharmTech, Inc.	02652	08-Oct-25
ZIJIN GOLD INTERNATIONAL COMPANY LIMITED	02259	29-Sept-25
Chery Automobile Co., Ltd.	09973	25-Sept-25
GenFleet Therapeutics (Shanghai) Inc.	02595	19-Sept-25
CHINA WATER AFFAIRS GROUP LIMITED	00855	19-Sept-25
Jiangsu Hengrui Pharmaceuticals Co., Ltd.	01276	16-Sept-25
Aux Electric Co., Ltd.	02580	02-Sept-25
Shuangdeng Group Co., Ltd.	06960	26-Aug-25
CHINA WATER AFFAIRS GROUP LIMITED	00855	18-Aug-25
Guangzhou Innogen Pharmaceutical Group Co., Ltd.	02591	15-Aug-25
Fortior Technology (Shenzhen) Co., Ltd.	01304	15-Aug-25
Man Wah Holdings Limited	01999	06-Aug-25
Nanjing Leads Biolabs Co., Ltd.	09887	25-Jul-25
Fortior Technology (Shenzhen) Co., Ltd.	01304	09-Jul-25
Wuhan Dazhong Dental Medical Co., Ltd.	02651	09-Jul-25
FWD GROUP HOLDINGS LIMITED	01828	07-Jul-25
ANJOY FOODS GROUP CO., LTD.	02648	04-Jul-25
Medtide Inc.	03880	30-Jun-25
IFBH Limited	06603	30-Jun-25
Taizhou Water Group Co., Ltd.	01542	27-Jun-25
SAINT BELLA GROUP LIMITED	02508	26-Jun-25
Zhou Liu Fu Jewellery Co., Ltd.	06168	26-Jun-25
PING AN HEALTHCARE AND TECHNOLOGY COMPANY LIMITED	01833	26-Jun-25
China Conch Environment Protection Holdings Limited	00587	26-Jun-25
LEEPORT (HOLDINGS) LIMITED	00387	25-Jun-25
LEEPORT (HOLDINGS) LIMITED	00387	25-Jun-25
Lufax Holding Ltd	06623	25-Jun-25
BAIC Motor Corporation Limited	01958	24-Jun-25
TransThera Sciences (Nanjing), Inc.	02617	23-Jun-25
Viva Goods Company Limited	00933	12-Jun-25
LI NING COMPANY LIMITED	02331	12-Jun-25
LI NING COMPANY LIMITED	82331	12-Jun-25
MINISO Group Holding Limited	09896	12-Jun-25
MetaLight Inc.	02605	10-Jun-25
XINYI GLASS HOLDINGS LIMITED	00868	30-May-25
XINYI SOLAR HOLDINGS LIMITED	00968	30-May-25
Xinyi Energy Holdings Limited	03868	30-May-25
PING AN HEALTHCARE AND TECHNOLOGY COMPANY LIMITED	01833	29-May-25
BOC AVIATION LIMITED	02588	29-May-25
Bank of Qingdao Co., Ltd.	03866	28-May-25
Xiamen Jihong Co., Ltd	02603	27-May-25
Jiangsu Hengrui Pharmaceuticals Co., Ltd.	01276	23-May-25
China Conch Environment Protection Holdings Limited	00587	22-May-25
Auntea Jenny (Shanghai) Industrial Co., Ltd.	02589	08-May-25
BAIC Motor Corporation Limited	01958	29-Apr-25
MINISO Group Holding Limited	09896	24-Apr-25
Willas-Array Electronics (Holdings) Limited	00854	08-Apr-25
Genor Biopharma Holdings Limited	06998	19-Feb-25
Lepu Biopharma Co., Ltd.	02157	07-Jan-25
Guangdong Syntrust GK Testing and Certification Tech Service Center Co., Ltd.	08629	24-Dec-24
Ming Yuan Cloud Group Holdings Limited	00909	23-Dec-24
ZHEJIANG EXPRESSWAY CO., LTD.	00576	17-Dec-24
SHENZHEN INVESTMENT LIMITED	00604	10-Dec-24
Lepu Biopharma Co., Ltd.	02157	26-Nov-24
Haitian International Holdings Limited	01882	25-Nov-24
ALUMINUM CORPORATION OF CHINA LIMITED	02600	19-Nov-24
Everest Medicines Limited	01952	15-Nov-24
Haitian International Holdings Limited	01882	06-Nov-24
Neutech Group Limited	09616	06-Nov-24
Neutech Group Limited	09616	23-Oct-24
Xikang Cloud Hospital Holdings Inc.	09686	21-Oct-24
BANK OF CHINA LIMITED	04619	19-Aug-24
BANK OF CHINA LIMITED	03988	19-Aug-24
New Times Corporation Limited (BM)	00166	09-Aug-24
Industrial and Commercial Bank of China Limited	01398	07-Aug-24
HINGTEX HOLDINGS LIMITED	01968	15-Jul-24
People's Insurance Company (Group) of China Limited (The)	01339	28-Jun-24
YOUZAN	08083	28-Jun-24
CHINA LIFE INSURANCE COMPANY LIMITED	02628	27-Jun-24
TONG REN TANG TECHNOLOGIES CO. LTD.	01666	12-Jun-24
YUEXIU SERVICES GROUP LIMITED	06626	12-Jun-24
CHINA LIFE INSURANCE COMPANY LIMITED	02628	11-Jun-24
BEIJING TONG REN TANG CHINESE MEDICINE COMPANY LIMITED	03613	07-Jun-24
CHINA CINDA ASSET MANAGEMENT CO., LTD.	01359	03-Jun-24
China Cinda Asset Management Co., Ltd.	04621	03-Jun-24		21-Apr-23	The term of appointment of the same accounting firm by a state-owned financial enterprise shall not exceed eight years. Resigned international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming, appointed international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP
YOUZAN	08083	30-May-24
PICC PROPERTY AND CASUALTY COMPANY LIMITED	02328	29-May-24
Cosmo Lady (China) Holdings Company Limited	02298	21-May-24
TONG REN TANG TECHNOLOGIES CO. LTD.	01666	14-May-24
EC Healthcare	02138	19-Mar-24
China International Capital Corporation Limited	03908	07-Feb-24
CARsgen Therapeutics Holdings Limited	02171	12-Jan-24
Anhui Conch Cement Company Limited	00914	29-Dec-23
China Nuclear Energy Technology Corporation Limited	00611	31-Oct-23
Lever Style Corporation	01346	26-Sept-23
China Agri-Products Exchange Limited	05755	18-Sept-23
CHINA TRAVEL INTERNATIONAL INVESTMENT HONG KONG LIMITED	00308	11-Jul-23
China Tourism Group Duty Free Corporation Limited	01880	29-Jun-23
People's Insurance Company (Group) of China Limited (The)	01339	29-May-23
WEILONG Delicious Global Holdings Ltd	09985	25-May-23
PRUDENTIAL PUBLIC LIMITED COMPANY	02378	25-May-23
Yuexiu Property Company Limited	00123	18-May-23
Continental Aerospace Technologies Holding Limited (BM)	00232	28-Apr-23
MANHATTAN CARD COMPANY LIMITED	40577	09-Mar-23
Kingwisoft Technology Group Company Limited (KY)	08295	03-Mar-23
VODATEL NETWORKS HOLDINGS LIMITED	08033	09-Jan-23
CROCODILE GARMENTS LIMITED	00122	16-Dec-22
SKY LIGHT HOLDINGS LIMITED	03882	14-Dec-22
China Leon Inspection Holding Limited	01586	30-Aug-22
AI X Tech Inc.	01490	22-Jul-22
China Coal Energy Company Limited	01898	15-Jun-22
CHAOWEI POWER HOLDINGS LIMITED	00951	09-Jun-22
S.A.I. Leisure Group Company Limited	01832	02-Jun-22
Huafa Property Services Group Company Limited	00982	31-May-22
ANHUI EXPRESSWAY COMPANY LIMITED	00995	28-Mar-22
Mongolia Energy Corporation Limited	00276	21-Mar-22
STANDARD CHARTERED PLC	02888	06-May-20
VEEKO INTERNATIONAL HOLDINGS LIMITED	01173			25-Aug-26(1)25-Aug-26(2)	Ernst & Young (EY) will retire and will not seek re-appointment as auditor. The board proposes appointing Prism Hong Kong Limited as replacement, citing enhancement in cost control measures (lower audit fee) and auditor rotation as good corporate governance practice to enhance independence and objectivity.
Precious Dragon Technology Holdings Limited	01861			14-Jul-26	Supplementary information regarding the specific audit fee structures, working hours, and specialist resource allocations of the incumbent auditor, Ernst & Young, and the newly proposed auditor, RSM Hong Kong, for the annual audit for the year ending 31 December 2026 and the interim review for the six months ending 30 June 2026:
SANY Heavy Industry Co., Ltd.	06031			24-Jun-26	In view of the Company’s proposed adoption of China Accounting Standards for Business Enterprises and the fact that Ernst & Young Hua Ming, the Company’s domestic auditor, has been recognized as eligible for providing audit service to issuers incorporated in Mainland China and listed in Hong Kong using the auditing standards of Mainland China. Therefore, the Company proposes to terminate the appointment of Ernst & Young as the H Share Financial Report Auditor and to appoint Ernst & Young Hua Ming, the domestic auditor, as the H Share Financial Report Auditor.
Mega Genomics Limited	06667			30-Jun-25	As disclosed in the Company’s announcement dated 5 May 2025 and the circular dated 30 June 2025, the Board has resolved to propose the dismissal of Ernst & Young and the appointment of Crowe (HK) CPA Limited as the new auditor of the Company. Please refer to the Circular for further details.
Yangzhou Guangling District Taihe Rural Micro-finance Company Limited	01915			24-Dec-24	Could not reach a consensus on the audit fee.
Bank of Zhengzhou Co., Ltd.	04613			28-Nov-24	Change of external auditors is in the interests of the Bank and the Shareholders as a whole. Based on the results of the public tender and selection process and recommendations by the audit committee of the Board, the Board considered and approved the Resolution on the Change of External Auditors of Bank of Zhengzhou Co., Ltd. Resigned international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming LLP, appointed international auditor: SHINEWING (HK) CPA Limited and domestic auditor ShineWing Certified Public Accountants LLP
Desun Real Estate Investment Services Group Co., Ltd.	02270			05-Jun-24	Due consideration to audit fees
Venus Medtech (Hangzhou) Inc.	02500			02-Jun-23	Could not reach a consensus on the audit fee. Appointed international auditor: ZHONGHUI ANDA CPA Limited and domestic auditor Zhonghui Certified Public Accountants LLP
SINOTRUK (HONG KONG) LIMITED	03808			12-May-23	In order to further optimise management costs and achieve good corporate governance and having taken into account the practical needs of the Company
Ausnutria Dairy Corporation Ltd	01717			29-Jul-22	Maintaining good corporate governance practice and improving its standard
Peking University Resources (Holdings) Company Limited	00618			19-Jan-22	Rotation of auditor after an appropriate period of time is a good governance practice
BOC HONG KONG (HOLDINGS) LIMITED (HK)	02388
BOC HONG KONG (HOLDINGS) LIMITED (HK)	82388
Fuyao Glass Industry Group Co., Ltd.	03606
DONGFENG GROUP	00489
Precious Dragon Technology Holdings Limited	01861		17-Jul-26	25-Jun-26(1)25-Jun-26(2)	Could not reach a consensus in respect of the audit fee for the year ending 31 December 2026. The estimated fee level may not commensurate with the current operation scale of the Group.
SANY Heavy Industry Co., Ltd.	06031	28-Oct-25	14-Jul-26	24-Jun-26	In view of the fact that the financial reports prepared in accordance with CASBE and IFRS have largely converged, the Company proposes to adopt CASBE for the preparation of financial reports and disclosure of related financial information on a uniform basis commencing from the interim report for the period ended June 30, 2026.
Shenzhen Han’s CNC Technology Co., Ltd.	03200		13-Jul-26	13-Jul-26(1)13-Jul-26(2)	Termination of appointment of Ernst & Young as the overseas financial report auditor proposed because the Company will adopt China Accounting Standards instead of IFRS. RSM China (existing domestic financial report auditor for 2026) is qualified to provide audit services to PRC issuers; therefore EY’s overseas auditor role is no longer required.
Minsheng Education Group Company Limited	01569		07-Jul-26	07-Jul-26	As approved by the Shareholders at the EGM, Rongcheng (Hong Kong) CPA Limited has been appointed as the auditor.
BEIJING Digital Telecom Co., Ltd.	06188		30-Jun-26	11-Aug-26(1)11-Aug-26(2)11-Aug-26(3)	The company and Ernst & Young (EY) were unable to reach a consensus on the audit fee, and EY had served as auditor for more than 10 years. EY retired at the conclusion of the agm held on 30 June 2026. It is proposed that SHINEWING (HK) CPA be appointed as the Auditor for FY2026 from the conclusion of the upcoming EGM.
Greentown China Holdings Limited	03900		29-Jun-26	18-May-26	EY has been the auditor since June 2021, for a period of five years. Having considered the recommendation of the Company’s substantial shareholder regarding auditor rotation, the Board and the audit committee also consider that the change of auditor after a considerable period of time is good corporate governance.
Gemdale Properties and Investment Corporation Limited	00535		29-Jun-26	29-Jun-26(1)29-Jun-26(2)29-Jun-26(3)29-Jun-26(4)	SUPPLEMENTAL ANNOUNCEMENT: The Board would like to provide the following supplementary information in relation to the proposed change of auditor. The reasons for change in auditors by the Company is for better corporate governance, cost effectiveness and the fee quotation from EY. The Audit Committee considered all the reasons leading to the change of auditor has been fully disclosed in this announcement.
Feishang Anthracite Resources Limited	01738		26-Jun-26	03-Jul-26(1)03-Jul-26(2)03-Jul-26(3)	SUPPLEMENTAL ANNOUNCEMENT: The audit committee of the Board (“Audit Committee”), after having discussion with EY, is satisfied that all the underlying reasons leading to the EY’s scheduled retirement at the AGM have been disclosed in the Announcement.
SR Medical Technology Company Limited	00108		26-Jun-26	26-Jun-26(1)26-Jun-26(2)	SUPPLEMENTAL ANNOUNCEMENT - In order to enhance the efficiency of audit works and reduce the anticipated auditor’s remuneration, the Board will evaluate the need for auditor rotation on a periodic basis. The two primary disclosed rationales for the Proposed Change of Auditor are (i) optimisation of audit execution efficiency across the Group’s multi-segment operations; and (ii) material reduction in annual audit remuneration.
Radiance Holdings (Group) Company Limited	09993		26-Jun-26	26-Jun-26	The resolution in relation to the appointment of auditor has been duly passed at the AGM, and Prism Hong Kong Limited has been appointed.
Greentown Management Holdings Company Limited	09979	13-Jun-24	26-Jun-26	18-May-26	EY has served as the auditor since 2024. Having considered the recommendation of the Company’s controlling shareholder regarding auditor rotation, the Board and the audit committee consider that it is good corporate governance practice to periodically review and refresh the Company’s audit arrangements to bring in new perspectives.
Beijing Airdoc Technology Co., Ltd.	02251	23-May-23	26-Jun-26	28-May-26	To further optimise the Group’s audit arrangements and cost management.
3SBio Inc.	01530		25-Jun-26	25-Jun-26(1)25-Jun-26(2)	Retired upon expiration of its term of office, and will not offer for re-appointment
LC Logistics, Inc.	02490		25-Jun-26	25-Jun-26	EY understood from the directors of the Company that they could not agree with the fee proposal after consideration of the plans to implement effective cost control and reduction of operating expenses.
HOPSON DEVELOPMENT HOLDINGS LIMITED	04312	28-Jan-22	24-Jun-26	24-Jun-26(1)24-Jun-26(2)24-Jun-26(3)	CLARIFICATION REGARDING OUTSTANDING MATTERS - At the request of EY, the Board would like to clarify that in respect of the Outstanding Matters, EY was not seeking a specific form of audit evidence and the term ‘‘alternative written confirmations from financial institutions’’ on page 5 of the Circular referred to email communications from personnel of certain financial institutions to advise the status of the relevant defaulted loans of the Group. Accordingly, EY was unable to ascertain whether these email communications can serve to support the going concern assumption. All the resolutions, set out in the SGM Notice, for the removal of EY and appointment of Crowe, were duly passed.
EDA Group Holdings Limited	02505		22-Jun-26	29-May-26	EY has been the auditor of the Company for consecutive years since 2020. Following the conclusion of a tender process, the Audit Committee resolved to recommend to the Board the non-re-appointment of EY and the appointment of ZHONGHUI ANDA CPA Limited as the new auditor of the Company.
China Communications Construction Company Limited	01800		16-Jun-26	30-Mar-26	The Company has decided to change its auditors as the service period of Ernst & Young (the international auditor) and Ernst & Young Hua Ming LLP (the domestic auditor) has reached the prescribed limit.
Minsheng Education Group Company Limited	01569		09-Jun-26	15-Jun-26(1)15-Jun-26(2)15-Jun-26(3)	Resolution relating to the re-appointment of Ernst & Young as auditor of the Company was not passed at the AGM held on 9 June 2026
SR Medical Technology Company Limited	00108		04-Jun-26	04-Jun-26	To enhance the efficiency of audit works and reduce the anticipated auditor’s remuneration. Ernst & Young is expected to confirm in writing before the 2026 AGM on whether there are any matters in connection with its retirement that need to be brought to the attention of the Shareholders.
Asia Cassava Resources Holdings Limited	00841		01-Jun-26	13-May-26(1)13-May-26(2)	Could not reach a consensus in respect of the audit fee for the year ended 31 March 2026. The Audit Committee considered that the estimated fee level may not commensurate with the current operation scale of the Group.
China Boqi Environmental (Holding) Co., Ltd.	02377		29-May-26	29-May-26(1)29-May-26(2)29-May-26(3)	As approved by the Shareholders at the AGM, Confucius International CPA Limited has been appointed as the Auditor.
Jiangsu Lopal Tech. Co., Ltd.	02465	28-May-25	29-May-26	29-May-26	In view of the change in the accounting standards for preparation of foreign financial statements, the Board further resolved in the Board Meeting to cease the re-appointment of Ernst & Young as the overseas auditor for the Company’s H shares for the year ended 31 December 2026.
Giant Biogene Holding Co., Ltd	02367		28-May-26	06-May-26	Having considered Ernst & Young has audited the consolidated financial statements for seven consecutive financial years up to and including the YE 31 December 2025, the Board has reviewed the need for a change of auditors.
3SBio Inc.	01530		26-May-26	26-May-26	Having considered that Ernst & Young has served as the auditor for more than 15 years and it would be in good corporate practice to engage a new auditor with comparable quality to conduct the audit for the upcoming years.
Beijing Airdoc Technology Co., Ltd.	02251	27-Jun-23	25-May-26	25-May-26	To further optimise the Group’s audit arrangements and cost management.
Qunabox Group Limited	00917		22-May-26	27-Apr-26	In reaching the decision of the Retirement, Ernst & Young had considered a number of factors including the Group’s business expansion, the resulting increase in audit effort, the level of audit fees and their available internal resources in the light of current workflows.
Greentown Management Holdings Company Limited	09979		18-May-26	05-Jun-26	Retirement for good corporate governance practice to periodically review and refresh the Company’s audit arrangements to bring in new perspectives
Greentown China Holdings Limited	03900		18-May-26	04-Jun-26	Ernst & Young served as the auditor since 2021. Having considered the recommendation of the Company’s substantial shareholder regarding auditor rotation, the Board and the audit committee also consider that the change of auditor after a considerable period of time is good corporate governance practice.
Medlive Technology Co., Ltd.	02192		15-May-26	21-Apr-26(1)21-Apr-26(2)	Could not reach consensus on the audit fee.
Radiance Holdings (Group) Company Limited	09993		30-Apr-26	18-Jun-26(1)18-Jun-26(2)	Retirement
Giant Biogene Holding Co., Ltd	02367		30-Apr-26	28-May-26(1)28-May-26(2)	SUPPLEMENTAL ANNOUNCEMENT -"Chronology of events in relation to the proposed change of auditors
Qunabox Group Limited	00917		23-Apr-26	15-May-26(1)15-May-26(2)	In reaching the decision of Retirement, Ernst & Young had considered a number of factors including the Group’s business expansion, the resulting increase in audit effort, the level of audit fees and their available internal resources in the light of current workflows.
Asia Cassava Resources Holdings Limited	00841		20-Apr-26	30-Jun-26	SUPPLEMENTAL ANNOUNCEMENT - Detailed Chronology of Events Leading to the Proposed Change of Auditors.
Clarity Medical Group Holding Limited	01406	26-Oct-22	31-Mar-26	11-May-26(1)11-May-26(2)	SUPPLEMENTAL ANNOUNCEMENT - Chronology of events leading to the change of auditor.
RUISEN LIFE SER	01922		31-Dec-25	04-Dec-25	Not Specified
Zhuguang Holdings Group Company Limited	01176		15-Dec-25	15-Dec-25(1)15-Dec-25(2)	Could not reach a consensus on the audit fee for the year ending 31 December 2025. EY did not express an opinion on the consolidated financial statements of the Group for 2024 due to multiple uncertainties relating to going concern. Even had there been no multiple uncertainties, their opinion would have been qualified due to scope limitations in respect of the Group’s investment in an associate with a carrying amount of approximately HK$488m as at 31 December 2024, and the Group’s share of loss of an associate of approximately HK$223m and share of an associate’s other comprehensive loss of approx. HK$12m for 2024. Further details are set out in their auditor’s report in the 2024 annual report.
ULFERTS INTERNATIONAL LIMITED	01711		08-Dec-25	08-Dec-25	Unable to reach a consensus on the proposed audit fee of the Group for year ending 31 March 2026.
RUISEN LIFE SER	01922		02-Dec-25	02-Dec-25	The Board received a letter from Ernst & Young stating that they would not be seeking re-appointment at the forthcoming AGM. In reaching the decision of Retirement, EY had considered a number of factors including the professional risk associated with the audit and their available internal resources in the light of current workflows.
Macau Legend Development Limited	01680		01-Dec-25	20-May-26(1)20-May-26(2)	CLARIFICATION ANNOUNCEMENT - The Company would like to clarify that, it received the signed resignation letter from EY on 1 December 2025, after the Board communicated with EY on its decision to change auditor because EY cannot reach consensus on the audit fee after the Company requested a reduction in the audit fee as part of its ongoing cost control measures and in light of more competitive quotes offered by other audit firms. Accordingly, the Board considered the resignation of EY as auditor was by mutual agreement of both the Company and EY.
SHANGHAI INTERNATIONAL SHANGHAI GROWTH INVESTMENT LIMITED	00770		28-Nov-25	02-Dec-25(1)02-Dec-25(2)	Unable to reach a consensus on the audit fee for the year ending 31 December 2025.
Beijing Xunzhong Communication Technology Co., Ltd.	02597	09-Jul-25	19-Nov-25	30-Oct-25	Will retire and will not offer itself for re-appointment as the Company’s auditor.
CR Construction Group Holdings Limited	01582		18-Nov-25	18-Nov-25	The number of years that the Company has continuously engaged Ernst & Young (“EY”) has reached the prescribed time limit.
CNT GROUP LIMITED	00701		17-Nov-25	17-Nov-25	Could not reach a consensus on the audit fee.
CPM Group Limited (KY)	01932		17-Nov-25	17-Nov-25	Could not reach a consensus on the audit fee.
Zhenro Services Group Limited	06958		14-Nov-25	14-Nov-25	Could not reach a consensus on the proposed audit fee of EY for the financial year ending 31 December 2025, the more competitive proposals provided by other suitable professional accounting firms, and in order to maintain good corporate governance and to enhance the independence of the auditor.
New Media Lab Limited	01284		12-Nov-25	12-Nov-25	Unable to reach a consensus on the proposed audit fee of the Group for the financial year ending 31 December 2025. Taking into consideration the audit fee proposal provided by EY and the need to carry out appropriate cost control measures, the Audit Committee recommended the Board to change the Company’s auditor.
SHANGHAI INTERNATIONAL SHANGHAI GROWTH INVESTMENT LIMITED	00770		01-Nov-25	14-May-26	SUPPLEMENTAL ANNOUNCEMENT: Could not reach a consensus on the audit fee. The chronology of key events leading to the change of auditor and details of W&P’s proposed audit plan and audit approach.
SUNFONDA GROUP HOLDINGS LIMITED	01771		31-Oct-25	31-Oct-25	Could not reach an agreement on the audit fees.
Beijing Xunzhong Communication Technology Co., Ltd.	02597		30-Oct-25	09-Jan-26(1)09-Jan-26(2)09-Jan-26(3)	SUPPLEMENTAL ANNOUNCEMENT: Considering the current working relationship with its Mainland China auditor as well as the level of audit fee.
Cirtek Holdings Limited	01433		15-Oct-25	15-Oct-25	Could not reach a consensus on the audit fee for the financial year ending 31 December 2025, as a result of the increase in audit work in relation to the overseas operations of the Group during FY2025.
CARRIANNA GROUP HOLDINGS COMPANY LIMITED	00126		25-Sept-25	02-Sept-25(1)02-Sept-25(2)	The current term for Ernst & Young (the Company’s existing auditor) will expire at the conclusion of the AGM. Ernst & Young has been serving as the Company’s auditor for consecutive years since 1991. The Board and the Audit Committee believe that it is appropriate to rotate the auditor to maintain good corporate governance and to ensure the independence and objectivity of the audit work.
Fulu Holdings Limited	02101		23-Sept-25	23-Sept-25	Unable to reach an agreement on the audit fees for the financial year ending 31 December 2025. EY has agreed to resign as the auditor of the Company as the request of the Board.
Centenary United Holdings Limited	01959		27-Aug-25	27-Aug-25	A lower audit fee would allow the Company to implement more effective cost control measures and reduce overall operating expenses, which would benefit the Company and its shareholders. EY has confirmed in its letter of resignation dated 27 August 2025 that, the Company was unable to reach a consensus with EY on the auditor’s remuneration.
Zhenro Properties Group Limited	06158		15-Aug-25	15-Aug-25(1)15-Aug-25(2)	Not Specified
Meihao Medical Group Co., Ltd	01947		29-Jul-25	29-Jul-25	Could not reach an agreement on the audit fee.
Values Cultural Investment Limited	01740		25-Jul-25	25-Jul-25	Could not reach an agreement on the audit fee for the financial year ended 31 December 2025.
MemeStrategy, Inc.	02440		22-Jul-25	22-Jul-25	Could not reach an agreement on the audit fee.
Mega Genomics Limited	06667		21-Jul-25	30-Jun-25(1)30-Jun-25(2)	The Company and EY have been unable to reach a consensus on the audit issues regarding revenue recognition of genetic testing kits business and promotion expense and prepayment. After considering the facts and circumstances, the Audit Committee was of the view that it would be in the best interest of the Company and its Shareholders as a whole to replace EY with another sizeable accounting firm.
Zhenro Properties Group Limited	06158		19-Jul-25	29-Jul-25(1)29-Jul-25(2)	Unable to reach an agreement on the proposed audit fee for the year ending 31 December 2025. EY has confirmed in writing that, other than the multiple uncertainties relating to going concern of the Group for the year ended 31 December 2024 as set out in its auditor’s report dated 28 March 2025, there are no matters connected with the Resignation that should be brought to the attention of the Shareholders or creditors of the Company.
C Cheng Holdings Limited	01486		15-Jul-25	15-Jul-25	Could not reach a consensus on the audit fee for the year ending 31 December 2025. EY has confirmed in its letter of resignation that save as the disagreement in audit fee as a result of increase in audit work in relation to the recognition of the right-of-use asset of the Group from a major acquisition and the rights issue by the Company during the year, there are no circumstances connected with their resignation that they consider ought to be brought to the attention of the shareholders or creditors of the Company.
Times Neighborhood Holdings Limited	09928		03-Jul-25	03-Jul-25	Could not reach an agreement on the audit fee.
CHINA TRADITIONAL CHINESE MEDICINE HOLDINGS CO. LIMITED	00570		01-Jul-25	27-Jun-25	There are certain limits to the number of years for which an accounting firm may continuously undertake financial auditing work in respect of a central state-owned enterprise and its subsidiaries. As the company is a subsidiary of CNPGC and subject to the rotation requirements, accordingly, E&Y has retired as the auditor of the Company at the conclusion of the AGM.
Apollo Future Mobility Group Limited	00860		30-Jun-25	30-Jun-25(1)30-Jun-25(2)30-Jun-25(3)	Retirement
Guanze Medical Information Industry (Holding) Co., Ltd.	02427		30-Jun-25	30-Jun-25	A lower audit fee would allow the Company to implement more effective cost control measures and reduce overall operating expenses, which would benefit the Company and its shareholders as a whole. Following discussion between the Company and Ernst & Young regarding the proposed change of auditor, at the request of the Board, EY has agreed to resign as the Company’s auditor, effective from 30 June 2025.
Huishang Bank Corporation Limited	03698		30-Jun-25	30-Jun-25	Retired
Taizhou Water Group Co., Ltd.	01542		27-Jun-25	27-Jun-25(1)27-Jun-25(2)	As disclosed in the Announcements, followed by the Unforeseeable Failed Tender, the Company initiated the New Bid on 9 June 2025. Based on the result of the New Bid, EY was awarded the bid. Note- previous announcement on 13 June had Ernst & Young resigning.
MINMETALS LAND	00230		27-Jun-25	26-May-25(1)26-May-25(2)	Retirement as per the relevant regulations issued by the State-owned Assets Supervision and Administration Commission regarding to the audit work on financial statements of state-owned enterprises and the Company’s auditor tendering and bidding arrangements.
XinKong International Capital Holdings Limited	00993		27-Jun-25	03-Jun-25	Retirement upon expiration of its current term of office after serving for five consecutive years. The Board considers that rotation of the auditor at an appropriate time will be in the best interests of the Company and its Shareholders as a whole.
China Tianbao Group Development Company Limited	01427		26-Jun-25	26-Jun-25(1)26-Jun-25(2)26-Jun-25(3)	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending December 31, 2025. EY confirmed that, other than material uncertainty related to going concern of the Group for FY2024, as set out in the auditor’s report dated March 31, 2025, there are no circumstances connected with the retirement which EY consider should be brought to the attention of the Shareholders or creditors of the Company.
Capital Environment Holdings Limited	03989		26-Jun-25	02-Jun-25	There are restrictions in respect of the years of audit services that an accounting firm can continuously provide to a state-owned enterprise. The Company is a subsidiary of Beijing Capital Group Co., Ltd., which is a state-owned enterprise, and the number of years that the Company has continuously engaged Ernst & Young, has reached the prescribed time limit.
Emperor Culture Group Limited	00491		25-Jun-25	25-Jun-25	Unable to reach a consensus on the proposed audit fee. Taking into consideration the audit fee proposal provided by EY and the need to carry out appropriate cost control measures, the Audit Committee recommended the Board to change the Company’s auditor. EY has confirmed in its resignation letter that, except for the possible effects of the matters described in the “Material uncertainty related to going concern” section of the independent auditor’s report dated 26 September 2024, there are no other matters in relation to its resignation that need to be brought to the attention of the Shareholders.
CHINA NEW TOWN DEVELOPMENT COMPANY LIMITED	01278		19-Jun-25	19-Jun-25(1)19-Jun-25(2)	Retirement
XinKong International Capital Holdings Limited	00993		19-Jun-25	30-May-25	Having taken into consideration the actual circumstances of the Company’s business development, the needs for audit services and cost effectiveness, the Board considers that rotation of the auditor at an appropriate time will be in the best interests of the Company and its shareholders as a whole.
Clover Biopharmaceuticals, Ltd.	02197		19-Jun-25	21-May-25	Due to the lack of consensus on the audit fee for the year ending December 31, 2025, the Board proposed that EY will retire as the auditor at the conclusion of the AGM upon the expiration of its current term of office.
MINMETALS LAND	00230		13-Jun-25	13-Jun-25	Pursuant to the regulations outlined in the Working Rules for the Audit of the Financial Final Accounts of Central Enterprises, the Company conducted a competitive public tender process to identify a qualified audit firm.
Agile Group Holdings Limited (KY)	03383	15-Dec-22	12-Jun-25	23-May-25(1)23-May-25(2)	Could not reach a consensus on the audit fee for the financial year ending 31 December 2025. EY in its retirement letter, noted the disclaimer of opinion due to multiple uncertainties relating to going concern of the Group for the financial year ended 31 December 2024.
Times China Holdings Limited	01233		09-Jun-25	16-May-25(1)16-May-25(2)	Could not reach a consensus on the audit fee.
CHINA TRADITIONAL CHINESE MEDICINE HOLDINGS CO. LIMITED	00570		29-May-25	20-Jun-25(1)20-Jun-25(2)	As disclosed in previous announcement, E&Y will retire as the auditor at the conclusion of the AGM upon the expiration of its current term of office and will not be re-appointed.
Capital Environment Holdings Limited	03989		28-May-25	28-May-25	Since the number of years that the Company has continuously engaged its existing independent auditor, Ernst & Young, has reached the prescribed time limit, EY will retire as the auditor of the Company with effect from the conclusion of the forthcoming AGM. The Board also considers that a change of auditor after an appropriate period of time will enhance the independence of the auditor and maintain good corporate governance.
Genertec Universal Medical Group Company Limited	02666		28-May-25	06-May-25(1)06-May-25(2)	Having considered that Ernst & Young has served as the auditor of the Company for over ten consecutive years, the Company initiated the open procurement and selection process of auditor after comprehensively considering the Company’s business development, cost effectiveness and needs for audit services.
China CITIC Financial Asset Management Co., Ltd.	02799		28-May-25	24-Apr-25	Term of consecutive engagement of the same accounting firm by a state-owned financial enterprise shall not exceed five years in principle.
JINSHANG BANK CO., LTD.	02558		27-May-25	28-May-25(1)28-May-25(2)	In order to comply with the Administrative Measures for the Appointment of Accounting Firms, the term of appointment of Ernst & Young has been engaged as the auditing firm for the financial statements of the Bank for the maximum five consecutive years; since 2020.
South China Vocational Education Group Company Limited	06913		20-May-25	23-Jul-25(1)23-Jul-25(2)23-Jul-25(3)23-Jul-25(4)	Could not reach a consensus on the audit fee.
Clover Biopharmaceuticals, Ltd.	02197		19-May-25	19-May-25	Lack of consensus on the audit fee for the year ending December 31, 2025.
Tsaker New Energy Tech Co., Limited	01986		15-May-25	17-Apr-25(1)17-Apr-25(2)17-Apr-25(3)	Retirement as part of good corporate governance practice to maintain the independence of the auditor
China CITIC Financial Asset Management Co., Ltd.	02799		23-Apr-25	23-Apr-25	Term of consecutive engagement of the same accounting firm by a state-owned financial enterprise shall not exceed five years in principle.
CHINA NEW TOWN DEVELOPMENT COMPANY LIMITED	01278		21-Mar-25	03-Apr-25	Retirement upon expiration of their current term of office
CHINA NEW TOWN DEVELOPMENT COMPANY LIMITED	01278		12-Mar-25	21-Mar-25	Having taken into account a number of factors including the level of audit fees and their available internal resources in the light of current workflows, they will retire as the Independent Auditor upon the expiration of their current term of office at the forthcoming 2025 AGM and wishes not to seek for re-appointment at the forthcoming 2025 AGM.
Leader Education Limited	01449		24-Feb-25	06-Feb-25(1)06-Feb-25(2)	Could not reach a consensus on the audit fee.
Yangzhou Guangling District Taihe Rural Micro-finance Company Limited	01915		16-Jan-25	24-Dec-24(1)24-Dec-24(2)24-Dec-24(3)	Could not reach a consensus on the audit fee.
BBMG Corporation	02009		13-Jan-25	14-Jan-25	As Ernst & Young has been providing audit services to the Company for consecutive years, and for the purpose of ensuring the independence and objectivity of the audit work of the Company, as well as considering collectively factors such as the business development and the audit work requirements of the Company, the Company has conducted tender and bidding procedures, and Deloitte Touche Tohmatsu Certified Public Accountants LLP has become the successful bidder.
STAR CM Holdings Limited	06698		03-Jan-25	06-Jan-25	Both parties failed to reach an agreement on the audit fee for the year ended December 31, 2024 in consideration of the Company’s operating and cost reduction strategy. As EY was unable to adjust its fee to match the lower rate proposed by the prospective audit firm, as the reduced fee was not commensurate with the audit workload and associated risks, and the parties failed to reach a mutual consensus, EY has resigned as the auditor of the Company with effect from January 3, 2025. EY has confirmed that there is no any other matter in relation to its resignation as the auditor that, in its opinion, needs to be reported to the shareholders of Company except for the effects of the matter described in the “Basis for qualified opinion” section of the independent auditor’s report dated March 28, 2024.
Huishang Bank Corporation Limited	03698		30-Dec-24	30-Dec-24	Provided audit services to the Bank for eight consecutive years, which is the maximum term of consecutive engagement of an accounting firm as stipulated. The Bank is required to change its external auditors for the year 2025. Resigned international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP (Special General Partnership)
Yunnan Energy International Co. Limited	01298		18-Dec-24	18-Dec-24	On the basis of the more competitive audit fee proposal provided by one of the professional audit firms who has the necessary capabilities and competence (including technical expertise, industry knowledge and track record, manpower and other resources) to perform their duties in respect of an engagement for 2024 Audit, the Board with the recommendation of the Audit Committee, is satisfied that the change of auditor is in the interest of the Company and the shareholders of the Company as a whole.
Bank of Zhengzhou Co., Ltd.	04613	10-Jun-22	18-Dec-24	28-Nov-24	Change of external auditors is in the interests of the Bank and the Shareholders as a whole. The Bank has organized and conducted the public tender and selection process. Resigned international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming LLP, appointed international auditor: SHINEWING (HK) CPA Limited and domestic auditor ShineWing Certified Public Accountants LLP
Huaneng Power International, Inc.	00902		12-Dec-24	22-Nov-24(1)22-Nov-24(2)	To maintain good corporate governance practices, the Board has decided to rotate the auditors upon the expiration of the current terms of EY and EYHM. Resigned international auditor: EY and domestic auditor EYHM, appointed international auditor: BDO and domestic auditor Hong Kong BDO
HighTide Therapeutics, Inc.	02511		11-Dec-24	11-Dec-24	Could not reach an agreement on the proposed audit fee for the year ending 31 December 2024. In view of the more competitive proposals provided by other professional accounting firms possessing the necessary capabilities and competence (including specialties, reputation, industry knowledge and track record, manpower, fee and other resources) to perform its duties as independent auditor than EY, the Board, with the recommendation of the Audit Committee, considered that a change in auditor would achieve the cost-effectiveness of the Company’s annual audit, which is in the interest of the Company and the shareholders of the Company as a whole.
CANbridge Pharmaceuticals Inc.	01228		06-Dec-24	06-Dec-24	Lack of agreement on the proposed audit fee in respect of the audit of the Group’s consolidated financial statements for the year ending December 31, 2024.
Ling Yue Services Group Limited	02165		06-Dec-24	06-Dec-24	Could not reach consensus of the audit fees for the financial year ending 31 December 2024.
Haichang Ocean Park Holdings Ltd.	02255		06-Dec-24	06-Dec-24	Could not reach an agreement on the audit fee.
Leading Holdings Group Limited	06999		06-Dec-24	06-Dec-24	Could not reach consensus of the audit fees for the financial year ending 31 December 2024.
Linmon Media Limited	09857		06-Dec-24	06-Dec-24	Failed to reach agreement on the audit fees for the year of 2024 in consideration of the factor of cost effectiveness.
Victory Securities (Holdings) Company Limited	08540		02-Dec-24	02-Dec-24	Could not reach a consensus on the fee for the audit of the consolidated financial statements of the Group for the financial year ending 31 December 2024.
CCT Fortis Holdings Limited	00138		29-Nov-24	29-Nov-24	Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2024. Except for the disagreement in audit fee and EY did not express an opinion on the consolidated financial statements of the Group for the year ended 31 December 2023 due to multiple uncertainties relating to going concern, there are no disagreements or unresolved matters between the Company and EY, and there are no other circumstances in respect of the Resignation that need to be brought to the attention of the shareholders of the Company.
TOP EDUCATION GROUP LTD (AU)	01752		29-Nov-24	24-Oct-24	In relation to the annual audit work of the Company for the year ending 30 June 2025, the Board has resolved to appoint an auditor which is more commensurate with the current operating scale of the Group, taking into account (i) the cost effectiveness and competitiveness of the audit proposals provided by various other professional accounting firms, with the recommendation of the Audit Committee; and (ii) the recommended practice for rotation of audit engagement partners involved in an audit engagement over a long period of time in accordance with the relevant Public Interest Entity rotation rules under the APES 110 Code of Ethics for Professional Accountants (including Independence Standards) and best corporate governance practices. After completing the annual audit work of the Company for the year ended 30 June 2024, EYA intends to resign as the auditor of the Company with effect from the date of the Annual General Meeting, and will apply to ASIC for its consent to EYA’s formal resignation as required under the Australian Corporations Act.
PuraPharm Corporation Limited	01498		28-Nov-24	28-Nov-24	Could not reach a consensus on the audit fee. EY further confirmed that, other than the emphasis of the material uncertainty related to the going concern of the Group which existed at 31 December 2023 as set out in the respective audit report dated 28 March 2024, EY does not have any other matters that would like to bring to the attention to the shareholders or creditors of the Company.
Redsun Services Group Limited	01971		20-Nov-24	20-Nov-24	Could not reach an agreement on the audit fee.
Redsun Properties Group Limited	01996		20-Nov-24	20-Nov-24	Could not reach an agreement on the audit fee.
China Greenland Broad Greenstate Group Company Limited	01253		18-Nov-24	30-Oct-24	Retirement upon the expiration of its term of office
Zhongliang Holdings Group Company Limited	02772		15-Nov-24	15-Nov-24	Could not reach a consensus on the audit fee for the financial year ending 31 December 2024.
Silver Grant International Holdings Group Limited	00171		08-Nov-24	08-Nov-24(1)08-Nov-24(2)	Unable to reach an agreement on the audit fee in respect of the audit of the Group’s consolidated financial statements for the year ending 31 December 2024. EY have confirmed in their letter of resignation that except for the disagreement in audit fee and the matters as detailed (4 points; see announcement) there are no circumstances connected with their resignation which they consider should be brought to the attention of the shareholders or creditors of the Company.
Royale Home Holdings Limited	01198		08-Nov-24	08-Nov-24	It is stated in EY’s resignation letter that they have been informed by the Company of its decision to change the auditors for the financial year ending 31 December 2024 in consideration of the factor of cost effectiveness.
Grand Baoxin Auto Group Limited	01293		08-Nov-24	08-Nov-24	Could not reach an agreement on the audit fee.
Duiba Group Limited	01753		01-Nov-24	01-Nov-24	The Company and EY cannot reach an agreement on the audit fee for the audit of the consolidated financial statements of the Group for year ending 31 December 2024. The audit committee of the Company has reviewed the audit fee proposal provided by EY in September 2024 and considered that the estimated fee level may not be commensurate with the cost control measures of the Group. The Audit Committee has also obtained and reviewed audit fee proposals provided by other professional accounting firms, which were lower in comparison with EY’s audit fee proposal. In view of the more competitive fee proposals provided by other professional accounting firms possessing the necessary capabilities and competence to perform its duties as the auditor of the Company, the Board, with the recommendation of the Audit Committee, is satisfied that the resignation of EY is in the interests of the Company and the shareholders of the Company as a whole.
Beijing Properties (Holdings) Limited	00925		01-Nov-24	31-Oct-24	Since the number of years that the Company has continuously engaged Ernst & Young (“EY”) has reached the prescribed time limit, the board of directors of the Company (the “Board”) announces that EY has resigned as the auditor of the Company with effect from 1 November 2024.
BEIJING ENTERPRISES ENVIRONMENT GROUP LIMITED	00154		31-Oct-24	31-Oct-24	Since the number of years that the Company has continuously engaged Ernst & Young (“EY”) has reached the prescribed time limit, the board of directors of the Company (the “Board”) announces that EY has resigned as the auditor of the Company with effect from 31 October 2024.
BEIJING ENTERPRISES HOLDINGS LIMITED	00392		31-Oct-24	31-Oct-24	Since the number of years that the Company has continuously engaged Ernst & Young (“EY”) has reached the prescribed time limit, the board of directors of the Company (the “Board”) announces that EY has resigned as the auditor of the Company with effect from 31 October 2024.
IVD Medical Holding Limited	01931		28-Oct-24	28-Oct-24	Could not reach a consensus on the proposed audit fee for the year ending 31 December 2024.
Wecon Holdings Limited	01793		04-Oct-24	06-Oct-24(1)06-Oct-24(2)	Unable to reach a consensus on the auditor’s remuneration for the financial year ending 31 March 2025.
Biosino Bio-Technology and Science Incorporation	08247		13-Sept-24	17-Oct-24(1)17-Oct-24(2)17-Oct-24(3)	Could not reach a consensus in respect of the audit fee of the Company for the year ending 31 December 2024. Resigned international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming LLP, appointed international auditor: BDO Limited and domestic auditor BDO China Shu Lun Pan Certified Public Accountants LLP
Sanxun Holdings Group Limited	06611		28-Aug-24	31-Dec-24(1)31-Dec-24(2)	Not Specified
Zhong Ao Home Group Limited	01538		23-Aug-24	23-Aug-24	Could not reach an agreement on the audit fee for the financial year ending 31 December 2024.
Sanxun Holdings Group Limited	06611		28-Jun-24	16-Dec-24(1)16-Dec-24(2)16-Dec-24(3)16-Dec-24(4)16-Dec-24(5)	Retired
MELCO INTERNATIONAL DEVELOPMENT LIMITED	00200		28-Jun-24	28-Jun-24	Align the audit arrangements between the Company and Melco Resorts Group, enhancing the efficiency of the audit services and saving cost.
3D Medicines Inc.	01244		28-Jun-24	05-Jun-24	Could not reach a consensus on the audit fee.
VPower Group International Holdings Limited	01608		18-Jun-24	18-Jun-24(1)18-Jun-24(2)	The board has reviewed the need for a change of auditor, considering that Ernst & Young has served as the auditor for over seven consecutive years and the audit fees involved.
China Greenland Broad Greenstate Group Company Limited	01253		07-Jun-24	30-Oct-24(1)30-Oct-24(2)30-Oct-24(3)	Retirement
Everbright Grand China Assets Limited	03699		06-Jun-24	27-Mar-24	Restrictions in respect of the number of years of audit services that an accounting firm can continuously provide to a state-owned enterprise.
China Everbright Environment Group Limited (b1961-07-10)	00257		30-May-24	30-May-24	Not Specified
Everbright Securities Company Limited	06178		28-May-24	28-May-24	Retirement
KINERGY CORPORATION LTD.	03302		24-May-24	12-Apr-24	Enhance the independence and objectivity of the external audit services.
CHINA EVERBRIGHT LIMITED (HK)	00165		23-May-24	23-May-24	Not Specified
SICHUAN EXPRESSWAY COMPANY LIMITED	00107		23-May-24	27-Mar-24	Exceeded the longest term as set out by the Administrative Measures.
Maoye International Holdings Limited	00848		07-May-24	12-Apr-24	Enhance the independence of the auditor of the Company
China Everbright Water Limited	01857		26-Apr-24	28-Mar-24(1)28-Mar-24(2)	Retirement
China Longyuan Power Group Corporation Limited	00916		25-Apr-24	25-Apr-24	Approaching the end of its service term as stipulated in the Administrative Measures
Coolpad Group Limited	02369		28-Mar-24	02-Apr-24(1)02-Apr-24(2)	Unable to estimate an audit timetable for the completion of 2023 Audit and the additional fees incurred due to significant outstanding matters.
China Everbright Environment Group Limited (b1961-07-10)	00257		27-Mar-24	27-Mar-24	The number of years that the Company has continuously engaged EY has reached the prescribed time limit, and in order to maintain good corporate governance and the independency of auditor.
China Everbright Greentech Limited	01257		27-Mar-24	27-Mar-24	Reached the prescribed time limit according to relevant regulations and to maintain good corporate governance and auditor independence.
CHINA EVERBRIGHT LIMITED (HK)	00165		22-Mar-24	22-Mar-24	Restrictions in respect of the years of audit services that an accounting firm can continuously provide to a central state-owned enterprise.
China Everbright Water Limited	01857		27-Feb-24	27-Feb-24	The number of years that the Company has continuously engaged EY will reach the prescribed time limit according to the relevant regulations.
China Everbright Bank Company Limited	06818		06-Feb-24	06-Feb-24	Maximum term of consecutive engagement of an accounting firm as stipulated by the Ministry of Finance of the People’s Republic of China.
Qingdao Holdings International Limited	00499		19-Jan-24	19-Jan-24	Could not reach an agreement on the audit fee for the financial year ended 31 December 2023.
Everbright Securities Company Limited	06178		31-Dec-23	27-Mar-24	To ensure the independence and objectivity of the Company’s auditors
China Everbright Bank Company Limited	06818		31-Dec-23	06-Feb-24	Maximum term of consecutive engagement reached as stipulated by the Ministry of Finance of the People’s Republic of China
SCE Intelligent Commercial Management Holdings Limited	00606		29-Dec-23	29-Dec-23	Could not reach an agreement on the audit fee.
China SCE Group Holdings Limited	01966		29-Dec-23	29-Dec-23	Could not reach an agreement on the audit fee.
KWG Living Group Holdings Limited	03913		27-Dec-23	27-Dec-23	Could not reach a consensus on the audit fee and the audit timetable for the year ending 31 December 2023.
KWG Group Holdings Limited	01813		27-Dec-23	27-Dec-23	Could not reach a consensus on a mutually acceptable audit timetable and the level of audit fees.
Zensun Enterprises Limited	00185		25-Dec-23	27-Dec-23	Could not reach a consensus on the level of audit fees.
Xingye Wulian Service Group Co. Ltd.	09916		21-Dec-23	22-Dec-23	Could not reach a consensus on the level of audit fees.
Runhua Living Service Group Holdings Limited	02455		18-Dec-23	21-Dec-23(1)21-Dec-23(2)	Could not reach a consensus on the audit fee.
Qing Hua Holding Group Company Limited (BM)	08082		15-Dec-23	15-Dec-23	Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2023.
TONGDA GROUP HOLDINGS LIMITED	00698		01-Dec-23	10-Dec-23	Could not reach an agreement on the audit fee for the financial year ending 31 December 2023.
Platt Nera International Limited	01949		28-Nov-23	29-Nov-23	Could not reach a consensus on the audit fee.
China Nonferrous Mining Corporation Limited	01258	28-Jun-22	28-Nov-23	28-Nov-23	No specific reason provided, but EY confirmed no matters need to be brought to the attention of holders of the securities or creditors of the Company.
China 21st Century Education Group Limited	01598		22-Nov-23	19-Dec-23(1)19-Dec-23(2)	The directors of the Company considered that the increase in the audit fee of Ernst & Young was excessive.
Grand Power Logistics Group Limited	08489		16-Nov-23	16-Nov-23	Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2023.
BeijingWest Industries International Limited	02339		10-Nov-23	10-Nov-23	The number of years that the Company has continuously engaged its existing auditor has exceeded the prescribed time limit.
China Vanadium Titano-Magnetite Mining Company Limited	00893		07-Nov-23	07-Nov-23	Could not reach a consensus on the audit fee.
Yincheng International Holding Co., Ltd.	01902		01-Nov-23	06-Nov-23	(a) due to a significant reduction in audit fees proposed by the Company after the date of annual general meeting, the Company and Ernst & Young were unable to reach a consensus as to the audit fees for the year ending 31 December 2023. Ernst & Young has, as a result, neither been formally engaged by the Company for the audit of the financial statements for such financial year nor has it commenced any related audit work; (b) a certain portion of the audit fees owed by the Company to Ernst & Young for the year ended 31 December 2022 remains overdue and unsettled, which in Ernst & Young’s view, may impact its independence according to paragraph R410.13 of the Code of Ethics for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants, and which issue also raised concerns on whether the Company would be able to settle its audit fees for the year ending 31 December 2023 should a consensus on such fees be reached; and (c) with reference to the Announcements, the Company continues to be delinquent in publishing the 2023 Interim Results and despatching the 2023 Interim Report to the Shareholders within the timeframe required under the Listing Rules, as additional time is required to complete the outstanding matters as described in the Company’s announcement dated 25 September 2023. The Company has not indicated the expected date by which it is able to do so. Furthermore, Ernst & Young has learnt from the management of the Company that there has been certain changes to the personnel of the finance team of the Company. In view of the above, there were concerns on the part of Ernst & Young as to the Company’s ability to timely and accurately prepare its financial statements and underlying evidence, and for Ernst & Young to satisfy its obligation as the auditor of the Company to timely execute and complete a quality audit for 2023.
HPC Holdings Limited (KY)	01742		06-Oct-23	06-Oct-23	Cannot reach a mutual agreement on the audit fee for the financial year ending 31 October 2023.
China General Education Group Limited	02175		01-Sept-23	25-Sept-23(1)25-Sept-23(2)	Could not reach consensus on the audit fee and issues related to shadow investigations.
BEIJING URBAN CONSTRUCTION DESIGN & DEVELOPMENT GROUP CO., LIMITED	01599		03-Aug-23	03-Aug-23	The term of audit services provided by Ernst & Young for the Company has reached the longest consecutive audit period specified in the Administrative Measures.
Huijing Holdings Company Limited	09968		31-Jul-23	31-Jul-23(1)31-Jul-23(2)	Due to the staff turnover of key management personnel in the finance department of the Group, the management is unable to provide to EY relevant information and documents required for their audit of the consolidated financial statements of the Group for the year ended 31 December 2022 in accordance with the original pre-agreed timetable.
Sanergy Group Limited	02459		31-Jul-23	31-Jul-23	Unable to reach a consensus in respect of the audit fees for the year ending 31 December 2023.
Shanghai Conant Optical Co., Ltd.	02276		18-Jul-23	18-Jul-23(1)18-Jul-23(2)	Cost control and the proposed audit fee quote provided by Ernst & Young.
Yestar Healthcare Holdings Company Limited	02393		07-Jul-23	10-Jul-23	Unable to reach a consensus in respect of the cost effectiveness and the proposed audit fees for the year ending 31 December 2023.
SUNKWAN PPT	06900		30-Jun-23	30-Jun-23	Could not reach a consensus on the audit fee for FY2023.
Ascletis Pharma Inc.	01672		29-Jun-23	24-May-23	Could not reach a consensus on the audit fee.
Shinsun Holdings (Group) Co., Ltd.	02599		20-Jun-23	23-Jun-23	Could not reach a consensus with EY on the level of audit fees and the relevant payment schedule for the year ended 31 December 2022.
Sinopharm Group Co. Ltd.	01099		15-Jun-23	28-Apr-23	The term of service of Ernst & Young has reached the prescribed time limit.
China Resources Medical Holdings Company Limited	01515		01-Jun-23	28-Mar-23	The number of years that the Company has continuously engaged its existing independent auditor, Ernst & Young, is approaching the prescribed time limit.
CHINA RESOURCES PHARMACEUTICAL GROUP LIMITED	03320		29-May-23	30-Mar-23	Rotation of its independent auditor after an appropriate period of time as a good corporate governance measure.
China Resources Gas Group Limited	01193		25-May-23	13-Apr-23	Reached the prescribed time limit for audit services as per regulations for state-owned enterprises.
China Resources Building Materials Technology Holdings Limited	01313		25-May-23	17-Mar-23	Reached the prescribed time limit for audit services for state-owned enterprises.
Cinda International Holdings Limited	00111		22-May-23	22-May-23	In order to align the Company’s appointment of auditor with that of its controlling shareholder
CHINA DEVELOPMENT BANK FINANCIAL LEASING CO., LTD.	01606		27-Apr-23	10-May-23(1)10-May-23(2)	As a good corporate governance measure, the Company should consider rotating the independent auditors after an appropriate period.
CHINA CINDA ASSET MANAGEMENT CO., LTD.	01359		21-Apr-23	21-Apr-23	The term of appointment of the same accounting firm by a state-owned financial enterprise shall not exceed eight years. Resigned international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming, appointed international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP
CHINA RESOURCES LAND LIMITED	40091		29-Mar-23	29-Mar-23	Reached the prescribed time limit for audit services as per relevant regulations.
CHINA RESOURCES LAND LIMITED	05786		29-Mar-23	29-Mar-23	Reached the prescribed time limit for audit services as per regulations.
China Resources Mixc Lifestyle Services Limited	01209		28-Mar-23	28-Mar-23	Approaching the prescribed time limit for audit services as per regulations.
DaFa Properties Group Limited	06111		17-Feb-23	20-Feb-23(1)20-Feb-23(2)	Unable to reach a consensus on the audit fee and the timetable for the audit of the consolidated financial statements.
Guangdong Kanghua Healthcare Group Co., Ltd.	03689	03-Jan-22	03-Feb-23	03-Feb-23	Unable to reach a consensus regarding the auditor’s remuneration for the year ended 31 December 2022.
Smart Digital Technology Group Limited	01159		31-Dec-22	10-Jan-23	Professional risk associated with the audit, the level and timeliness of assistance from the Company, the outstanding unpaid audit fees for year ended 31 December 2021 and EY’s available internal resources in light of the current work flows.
Sinco Pharmaceuticals Holdings Limited	06833		08-Dec-22	08-Dec-22(1)08-Dec-22(2)	Could not come to a consensus in relation to the timeline for the preparation of the audit work for the Company’s annual results for the year ended 31 December 2022. The Company was informed by EY that they could only commence the Audit after the completion of the Forensic Investigation.
KING STONE ENGY	00663		28-Nov-22	30-Nov-22	Could not reach a consensus in respect of the audit fee for the year ending 31 December 2022.
NAMYUE HOLDINGS LIMITED	01058		28-Nov-22	28-Nov-22	Failure to reach a consensus on the audit fee of the Company for the year ending 31 December 2022.
Feiyang International Holdings Group Limited	01901		17-Nov-22	17-Nov-22	Could not reach a consensus in respect of the audit fee of the Company for the year ending 31 December 2022.
GBA Holdings Limited	00261		11-Nov-22	11-Nov-22	Unable to reach consensus regarding audit fee.
CHYY DEVELOPMENT GROUP LIMITED	08128		10-Nov-22	10-Nov-22	Not Specified
South Manganese Investment Limited	01091		19-Oct-22	19-Oct-22	For the purpose of maintaining good corporate governance practice and enhancing its standard, the Board and the audit committee of the Company consider that the auditor of the Company should be rotated after an appropriate period of time.
CHYY DEVELOPMENT GROUP LIMITED	08128		06-Sept-22	06-Sept-22	Could not reach a consensus on the audit fee for the financial year ending 31 December 2022.
Chen Xing Development Holdings Limited	02286		02-Sept-22	02-Sept-22	Failure to reach a consensus on proposed fee for auditing annual results.
Lvji Technology Holdings Inc.	01745		05-Aug-22	05-Aug-22	Could not reach a consensus on the proposed fees in relation to the audit of the annual results of the Group for the year ending 31 December 2022.
Newlink Technology Inc.	09600		26-Jul-22	26-Jul-22	Could not reach a consensus in respect of the audit fee of the Company for the financial year ending 31 December 2022.
Bison Finance Group Limited	00888		22-Jul-22	22-Jul-22	Could not reach a consensus on the audit fee for the year ending 31 December 2022.
CHINA BESTSTUDY EDUCATION GROUP	03978		30-Jun-22	30-Jun-22(1)30-Jun-22(2)	Retirement
COSCO SHIPPING Development Co., Ltd.	02866		30-Jun-22	30-Jun-22(1)30-Jun-22(2)	Retired as the international auditor of the Company at the conclusion of the AGM.
Datang Environment Industry Group Co., Ltd.	01272		30-Jun-22	30-Jun-22(1)30-Jun-22(2)	Service terms will expire soon due to restrictions on the term of years of audit services that an accounting firm can provide.
China Datang Corporation Renewable Power Co., Limited	01798		30-Jun-22	30-Jun-22	Not Specified
BetterLife Holding Limited	06909		28-Jun-22	03-Aug-22(1)03-Aug-22(2)	Could not reach an agreement on the terms of engagement.
Hang Chi Holdings Limited	08405		27-Jun-22	27-Jun-22	Retirement
GUANGDONG INVESTMENT LIMITED	00270		23-Jun-22	23-Jun-22	Retirement
Virscend Education Company Limited	01565		17-Jun-22	17-Jun-22	Retirement
China Datang Corporation Renewable Power Co., Limited	01798		14-Jun-22	14-Jun-22	Pursuant to the relevant provisions on the number of years of audit by accounting firms as stipulated in the “Measures for the Administration of the Final Account Reports of Central Enterprises” and the “Notice on Strengthening the Auditing of Final Accounts of Central Enterprises”
CHINA MENGNIU DAIRY COMPANY LIMITED	02319		08-Jun-22	08-Jun-22(1)08-Jun-22(2)	Rotation of auditors after an appropriate period of time as a good corporate governance practice.
Yashili International Holdings Ltd	01230		08-Jun-22	03-May-22	Enhance the independence of the auditors
Hang Chi Holdings Limited	08405		27-May-22	25-Mar-22	Rotation of auditor after an appropriate period of time is a good corporate governance practice to ensure independence of the auditor.
Virscend Education Company Limited	01565		16-May-22	16-May-22	Retirement; the Company has received a letter from Ernest & Young on 16 May 2022 that it will not be seeking re-appointment as auditor of the Company.
LOGAN GRP N2510	40411		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
LOGAN GRP N2801	40527		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
LOGAN GRP N2607	40754		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
Logan Group Company Limited	40385		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
Logan Group Company Limited	40114		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
LOGAN GRP N2612	40508		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
Logan Group Company Limited	40642		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
Logan Group Company Limited	03380		11-May-22	13-May-22	Restrictions imposed as a result of the outbreak of the COVID-19 pandemic in the Mainland since March 2022 have led to delay in its audit process. The Company has not been able to agree with EY on a mutually acceptable timetable to complete the audit. In the circumstances, the board believes that it is in the best interest to move forward and engage another auditor and complete the audit as soon as practicable. On such basis, the Board has resolved to request EY to resign as auditor. At the request of the Board, EY has resigned as auditor. In its resignation letter, EY has set out the key outstanding matters and information which include finalisation of the Group’s cashflow forecast and valuation reports and the receipt of external confirmations.
New China Life Insurance Company Ltd.	01336		28-Apr-22	28-Apr-22(1)28-Apr-22(2)	Cessation after the conclusion of the annual general meeting of 2021 of the Company.
FEG Holdings Corporation Limited	01413		20-Apr-22	22-Apr-22	Could not reach consensus on the audit fee.
CMGE Technology Group Limited	00302		08-Apr-22	22-Mar-22(1)22-Mar-22(2)	Could not reach a consensus on the audit timetable and audit fee due to practical difficulties under the Pandemic.
BYD COMPANY LIMITED	01211		29-Mar-22	29-Mar-22	Proposed Alignment with China Accounting Standards for Business Enterprises (CASBE)
Goldin Financial Holdings Limited	00530		04-Mar-22	07-Mar-22	Taking into account various factors including the level of audit fee, internal resources and professional risk associated with audit.
Yuzhou Group Holdings Company Limited	01628		25-Feb-22	25-Feb-22	The progress of the 2021 audit was significantly behind the original pre-agreed timetable and there were a number of key outstanding matters.
DESON DEVELOPMENT INTERNATIONAL HOLDINGS LIMITED	00262		13-Jan-22	14-Jan-22	Could not reach a consensus on the audit fee for the year ending 31 March 2022.
Tongda Hong Tai Holdings Limited	02363		12-Jan-22	13-Jan-22	Could not reach an agreement on the audit fee for the financial year ended 31 December 2021.
KAZ MINERALS LIMITED	00847		25-Jun-12		Historical transition (details not available in archive)
AKAI HOLDINGS LIMITED	00448		01-Jan-90		Historical transition (details not available in archive)