| NUMANS | 02530 | 03-Mar-26 | | | |
| KRP DEVELOPMENT | 02421 | 24-Oct-25 | | | |
| MEXAN | 00022 | 22-Oct-25 | | | |
| CHINA ENERGY | 00228 | 16-Oct-25 | | | |
| APOLLO FMG | 00860 | 30-Jun-25 | | | |
| EVERGREEN PG | 01962 | 14-May-25 | | | |
| LISI GP HOLD | 00526 | 17-Jan-25 | | | |
| JTF INTL | 09689 | 11-Dec-24 | | | |
| JTF International Holdings Limited | 08479 | 10-Dec-24 | | | |
| PASHUN INT'L | 00574 | 09-Dec-24 | | | |
| DOWWAY | 08403 | 06-Dec-24 | | | |
| RUIFENG POWER | 02025 | 28-Nov-24 | | | |
| CHINA BLUECHEM | 03983 | 30-Oct-24 | | | |
| MBV INTL | 01957 | 18-Oct-24 | | | |
| GOGOX | 02246 | 12-Sep-24 | | | |
| China Electronics Huada Technology Company Limited | 00085 | 28-Jun-24 | | | |
| Newlink Technology Inc. | 09600 | 25-Jun-24 | | | |
| Xingye Wulian Service Group Co. Ltd. | 09916 | 21-Dec-23 | | | |
| STAR SHINE HOLDINGS GROUP LIMITED | 01440 | 03-Dec-23 | | | |
| Yunkang Group Limited | 02325 | 22-Nov-23 | | | |
| China Success Finance Group Holdings Limited | 03623 | 19-Nov-23 | | | |
| China Vanadium Titano-Magnetite Mining Company Limited | 00893 | 06-Nov-23 | | | |
| Huafang Group Inc. | 03611 | 16-Aug-23 | | | |
| China Baoli Technologies Holdings Limited | 00164 | 23-Apr-23 | | | |
| JLogo Holdings Limited | 08527 | 22-Dec-22 | | | |
| SV Vision Limited | 08429 | 08-Dec-22 | | | |
| Shengli Oil & Gas Pipe Holdings Limited | 01080 | 14-Nov-22 | | | |
| Sanai Health Industry Group Company Limited | 01889 | 10-Nov-22 | | | |
| China Vered Financial Holding Corporation Limited | 00245 | 08-Nov-22 | | | |
| Tian Chang Group Holdings Ltd. | 02182 | 30-Oct-22 | | | |
| IPE GROUP LIMITED | 00929 | 23-Aug-22 | | | |
| Ozner Water International Holding Limited | 02014 | 18-Aug-22 | | | |
| GANGYU SMART URBAN SERVICES HOLDING LIMITED | 00265 | 28-Jul-22 | | | |
| Sunshine 100 China Holdings Ltd | 02608 | 06-May-22 | | | |
| OOH Holdings Limited | 08091 | 06-Feb-22 | | | |
| Oriental Enterprise Holdings Limited (b1969-01-14) | 00018 | 19-Dec-21 | | | |
| Sino Gas Holdings Group Limited | 01759 | 16-Dec-21 | | | |
| Wing Fung Group Asia Limited | 08526 | 28-Oct-21 | | | |
| Litu Holdings Limited (KY) | 01008 | 16-Aug-21 | | | |
| Billion Industrial Holdings Limited | 02299 | 23-Jun-21 | | | |
| Green Energy Group Limited | 00979 | 23-May-21 | | | |
| DTXS Silk Road Investment Holdings Company Limited | 00620 | 16-Dec-20 | | | |
| Christine International Holdings Limited | 01210 | 20-Oct-20 | | | |
| Metropolis Capital Holdings Limited | 08621 | 29-Jun-20 | | | |
| Byte Metaverse Holdings Limited | 08645 | 04-Jun-20 | | | |
| China Sinostar Group Company Limited | 00485 | 17-May-20 | | | |
| IMS Group Holdings Limited | 08136 | 22-Mar-20 | | | |
| Planetree International Development Limited | 00613 | 30-Dec-19 | | | |
| Huakang Biomedical Holdings Company Limited | 08622 | 18-Dec-19 | | | |
| Be Friends Holding Limited | 01450 | 15-Dec-19 | | | |
| IDT INTERNATIONAL LIMITED | 00167 | 26-Sep-19 | | | |
| Capital Finance Holdings Limited | 08239 | 19-Sep-19 | | | |
| Hailan Holdings Limited | 02278 | 20-Jun-19 | | | |
| China ITS (Holdings) Co., Ltd. | 01900 | 30-May-19 | | | |
| Hua Yin International Holdings Limited | 00989 | 26-May-19 | | | |
| Gold-Finance Holdings Limited | 01462 | 15-Apr-19 | | | |
| ASIA ENERGY LOGISTICS GROUP LIMITED | 00351 | 10-Dec-18 | | | |
| Universal Health International Group Holding Limited | 02211 | 18-Sep-18 | | | |
| Get Nice Financial Group Limited | 01469 | 22-Mar-18 | | | |
| GET NICE HOLDINGS LIMITED | 00064 | 22-Mar-18 | | | |
| Oshidori International Holdings Limited | 00622 | 22-Nov-17 | | | |
| GLOBAL BIO-CHEM TECHNOLOGY GROUP COMPANY LIMITED | 00809 | 10-Oct-17 | | | |
| Nan Nan Resources Enterprise Limited | 01229 | 06-Sep-17 | | | |
| Great China Holdings (Hong Kong) Limited | 00021 | 28-Feb-16 | | | |
| Global Corn Group Limited | 03889 | 15-Feb-16 | | | |
| MIDAS HOLDINGS LIMITED (SG) | 01021 | 25-Nov-12 | | | |
| K & P INTERNATIONAL HOLDINGS LIMITED | 00675 | 16-May-11 | | | |
| Yuxing InfoTech Investment Holdings Limited | 08005 | 02-Nov-08 | | | |
| Novautek Technologies Group Limited (BM) | 00102 | 19-May-08 | | | |
| Novautek Technologies Group Limited (BM) | 00519 | 19-May-08 | | | |
| TINGYI (CAYMAN ISLANDS) HOLDING CORP. | 00322 | 13-Nov-07 | | | |
| Rentian Technology Holdings Limited | 00885 | 06-Aug-07 | | | |
| PAK FAH YEOW INTERNATIONAL LIMITED | 00239 | 12-Jun-07 | | | |
| YUNNAN WATER | 06839 | 27-Dec-24 | 30-Jun-26 | | The Company received notices dated 30 June 2026 from Zhongshen Zhonghuan and Forvis Mazars, respectively, that both indicated that the audit teams have concerns regarding the provision of sufficient project team resources to maintain audit quality and meet all reporting deadlines, Zhongshen Zhonghuan and Forvis Mazars have decided not to seek for reappointment as the domestic and international auditors of the Company at the AGM and will retire. |
| CHK Oil Limited (BM) | 00632 | 25-Jun-20 | 26-Jun-26 | | Forvis Mazars has been the independent auditor since June 2020. As good corporate governance measure, the Company should consider rotation of its independent auditor after an appropriate period of time. |
| Kunming Dianchi Water Treatment Co., Ltd. | 03768 | 29-Jun-23 | 26-Jun-26 | | The service contracts its existing international auditor, Forvis Mazars, is due to expire. Pursuant to the service contracts, Forvis Mazars will retire upon the expiry of their current terms of office at the conclusion of the 2025 AGM Based on the results of the Tendering and Procurement Procedures, it is proposed that ZSZH (HK) Fuson CPA Limited be appointed as the international auditor. |
| DAIDO GROUP LIMITED | 00544 | 26-Oct-22 | 28-Nov-25 | | Could not reach a consensus on the audit fee for the year ending 31 December 2025. |
| MINDTELL TECH | 08611 | 29-Sep-18 | 11-Nov-25 | | Could not reach a consensus on the audit fee for the financial year ending 30 November 2025. |
| YANCHENG PORT | 08310 | 14-Aug-13 | 10-Nov-25 | | The continuous appointment of the same accounting firm by state-owned enterprises in principle shall not exceed eight years. Forvis Mazars has been serving as the Company’s auditors since August 2013, for twelve years. Accordingly, the Company has notified Forvis Mazars that it will replace its auditors. |
| NUMANS | 02530 | 30-Dec-24 | 19-Sep-25 | | 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 2025. |
| PERENNIAL INTERNATIONAL LIMITED | 00725 | 03-Oct-23 | 12-Sep-25 | | Could not reach a consensus in respect of the auditor’s remuneration for the year ending 31 December 2025. |
| DreamEast Group Limited | 00593 | 12-Nov-19 | 29-Apr-25 | | In reaching a conclusion on its resignation as auditor of the Company, Forvis Mazars confirmed that it had taken into account the outstanding professional fees owed to them, which rendered Forvis Mazars unable to consider the acceptance or continuance of acting as the auditor of the Company. |
| YUFENGCHANG HLD | 08631 | 21-Dec-18 | 16-Apr-25 | | Unable to reach a consensus on the auditors’ remuneration in respect of the audit of the Group’s consolidated financial statements for the year ended 31 March 2025. |
| CBK Holdings Limited | 08428 | 27-Mar-22 | 02-Apr-25 | | Forvis Mazars has confirmed that they have taken into account many factors including the professional risk associated with the audit, the level of audit fees, their available internal resources in the light of current tight work flows and the scope of their audit work in relation to the assessment of the appropriateness of the Group’s consolidated financial statements for the year ended 31 March 2025 under going concern basis. |
| DAISHO MICROLINE HOLDINGS LIMITED | 00567 | 06-Jun-16 | 27-Jan-25 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2025. |
| DAISHO MICROLINE HOLDINGS LIMITED | 00567 | | 26-Jan-25 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2025. |
| Wonderful Sky Financial Group Holdings Limited | 01260 | 18-Mar-21 | 23-Jan-25 | | Could not reach a consensus on the auditors’ remuneration for the year ending 31 March 2025. |
| Wonderful Sky Financial Group Holdings Limited | 01260 | 19-Mar-21 | 22-Jan-25 | | Could not reach a consensus on the auditors’ remuneration for the year ending 31 March 2025. |
| GUIXIN GROUP | 08349 | 06-Oct-23 | 27-Dec-24 | | Forvis Mazars and the Company have not reached consensus of the audit fees for the year ending 31 December 2024, and have therefore decided to resign as the auditor of the Company after due and careful consideration. |
| Yunhong Guixin Group Holdings Limited | 08349 | 05-Oct-23 | 26-Dec-24 | | Forvis Mazars and the Company have not reached consensus of the audit fees for the year ending 31 December 2024, and have therefore decided to resign as the auditor of the Company after due and careful consideration. |
| MBV INTL | 01957 | 16-Mar-20 | 18-Oct-24 | | In order to enhance efficiency in the future audit work of the Company and simplify the administrative works of the management of the Company, after discussion with Forvis Mazars CPA Limited and Forvis Mazars LLP, Forvis Mazars LLP has resigned as one of the joint auditors of the Company with effect from 18 October 2024 but continued to be retained by the Company as component auditors in respect of the audit work for its subsidiaries in Malaysia and Singapore. |
| Confidence Intelligence Holdings Limited | 01967 | 27-Oct-22 | 27-Sep-24 | | Unable to reach a consensus on the audit fee for the year ending 31 December 2024. |
| Confidence Intelligence Holdings Limited | 01967 | 28-Oct-22 | 26-Sep-24 | | Unable to reach a consensus on the audit fee for the year ending 31 December 2024. |
| HATCHER GROUP | 08365 | 15-May-17 | 29-Aug-24 | | Unable to reach a consensus on the audit fee for the audit of the consolidated financial statements of the Group for the year ending 30 September 2024. |
| Hatcher Group Limited | 08365 | 15-May-17 | 28-Aug-24 | | Historical transition (details not available in archive) |
| Xinming China Holdings Limited | 02699 | 12-Dec-23 | 13-Aug-24 | | Management can not reach an agreement on the timetable in relation to the audit of 2022 Annual Results and 2023 Annual Results. |
| Xinming China Holdings Limited | 02699 | 29-Dec-20 | 12-Aug-24 | | Management can not reach an agreement on the timetable in relation to the audit of 2022 Annual Results and 2023 Annual Results. |
| Swang Chai Chuan Limited | 02321 | 08-Aug-22 | 25-Jun-24 | | Historical transition (details not available in archive) |
| China New Holdings Limited | 08125 | 07-May-20 | 09-Apr-24 | | Historical transition (details not available in archive) |
| Vongroup Limited | 00318 | 25-Jun-20 | 29-Feb-24 | | Historical transition (details not available in archive) |
| MOS House Group Limited | 01653 | 08-Mar-20 | 27-Feb-24 | | Unable to reach a consensus on the fee for the audit of the consolidated financial statements for the year ending 31st March 2024. |
| Skymission Group Holdings Limited | 01429 | 15-Sep-20 | 26-Feb-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2024. |
| Universal Star (Holdings) Limited | 02346 | 12-May-22 | 27-Jul-23 | | Company is not able to meet the expected turnaround timetable for the purpose of the audit of the consolidated financial statements of the Group for the year ended 31 December 2021 and Mazars could not reach an agreement with the Company on the timetable of the completion of the Audit. |
| Dongjiang Environmental Company Limited | 08230 | 28-Jun-20 | 28-Jun-23 | | Historical transition (details not available in archive) |
| Dongjiang Environmental Company Limited | 00895 | 28-Jun-20 | 28-Jun-23 | | Historical transition (details not available in archive) |
| TARGET INSURANCE (HOLDINGS) LIMITED | 06161 | 31-Dec-14 | 23-Apr-23 | | Unable to reach consensus on the audit timetable for both the 2021 Annual Results and 2022 Annual Results. |
| Jiading International Group Holdings Limited | 08153 | 09-May-22 | 16-Mar-23 | | Professional risk associated with the audit, the level of audit fees, and their available internal resources in light of current tight work flows and the scope of their audit work. |
| NORTHEAST ELECTRIC DEVELOPMENT COMPANY LIMITED | 00042 | 22-Dec-19 | 19-Jan-23 | | In consideration of the future business development and audit needs of the Company Resigned international auditor: Mazars CPA Limited and domestic auditor Mazars Certified Public Accountants LLP, appointed international auditor: Ting Ho Kwan & Chan CPA Limited and domestic auditor Zhongxingcai Guanghua CPA (Special General Partnership) |
| MOG Digitech Holdings Limited | 01942 | 28-Mar-20 | 04-Dec-22 | | Historical transition (details not available in archive) |
| Xinming China Holdings Limited | 02699 | 28-Dec-20 | 24-Nov-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| Kunming Dianchi Water Treatment Co., Ltd. | 03768 | 20-Jun-19 | 29-Jun-22 | | Historical transition (details not available in archive) |
| Hao Bai International (Cayman) Limited | 08431 | 16-Apr-19 | 22-Jun-22 | | Could not reach a consensus with Mazars in respect of the audit fee of the Company for the year ended 31 March 2022. |
| Ritamix Global Limited | 01936 | 24-Apr-20 | 19-Jun-22 | | Historical transition (details not available in archive) |
| Silver Base Group Holdings Limited | 00886 | 29-Oct-20 | 29-Mar-22 | | Could not reach a consensus on the audit fee; having considered the potential additional burden on their workload in assessing the appropriateness of preparation of the Group’s consolidated financial statements under the going concern basis. |
| Enterprise Development Holdings Limited (KY) | 01808 | 12-Dec-19 | 15-Dec-21 | | Historical transition (details not available in archive) |
| Ares Asia Limited | 00645 | 17-Feb-20 | 10-Aug-21 | | Historical transition (details not available in archive) |
| Grand Power Logistics Group Limited | 08489 | 30-Dec-20 | 26-May-21 | | Historical transition (details not available in archive) |
| China Come Ride New Energy Group Limited (KY) | 08039 | 28-Apr-20 | 06-May-21 | | Historical transition (details not available in archive) |
| Comtec Solar Systems Group Limited | 00712 | 16-Dec-19 | 07-Mar-21 | | Historical transition (details not available in archive) |
| Beijing Gas Blue Sky Holdings Limited | 06828 | 12-Jan-20 | 25-Jan-21 | | Historical transition (details not available in archive) |
| Great Wall Terroir Holdings Limited | 00524 | 31-May-07 | 07-Dec-20 | | Historical transition (details not available in archive) |
| Tian Chang Group Holdings Ltd. | 02182 | 14-Feb-18 | 08-Nov-20 | | Historical transition (details not available in archive) |
| Cornerstone Technologies Holdings Limited | 08391 | 30-Apr-18 | 29-Mar-20 | | Historical transition (details not available in archive) |
| SingAsia Holdings Limited | 08293 | 18-Dec-17 | 07-Oct-19 | | Historical transition (details not available in archive) |
| Huscoke Holdings Limited | 00704 | 14-Nov-18 | 04-Jun-19 | | Historical transition (details not available in archive) |
| Ming Lam Holdings Limited | 08065 | 07-Nov-10 | 26-Jun-18 | | Historical transition (details not available in archive) |
| Ming Lam Holdings Limited | 01106 | 07-Nov-10 | 26-Jun-18 | | Historical transition (details not available in archive) |
| CHINA DIGITAL CULTURE (GROUP) LIMITED | 08175 | 11-Oct-09 | 26-Mar-18 | | Historical transition (details not available in archive) |
| MASON GROUP HOLDINGS LIMITED | 00273 | 31-Jul-07 | 03-Jan-18 | | Historical transition (details not available in archive) |
| China Ocean Group Development Limited | 08047 | 28-Apr-10 | 06-Apr-17 | | Historical transition (details not available in archive) |
| Hua Yin International Holdings Limited | 00989 | 31-May-07 | 08-Feb-17 | | Historical transition (details not available in archive) |
| Capital Finance Holdings Limited | 08239 | 21-Sep-14 | 28-Apr-16 | | Historical transition (details not available in archive) |
| Harbour Digital Asset Capital Limited | 00913 | 29-Jul-07 | 02-Dec-15 | | Historical transition (details not available in archive) |
| Southwest Securities International Securities Limited | 00812 | 07-Jun-07 | 19-Nov-15 | | Historical transition (details not available in archive) |
| Lisi Group (Holdings) Limited (BM) | 00526 | 30-May-07 | 13-Mar-14 | | Historical transition (details not available in archive) |
| Artini Holdings Limited | 00789 | 27-Sep-10 | 19-Feb-14 | | Historical transition (details not available in archive) |
| China Ruyi Holdings Limited | 00136 | 05-May-08 | 07-Sep-11 | | Historical transition (details not available in archive) |
| COSLIGHT TECHNOLOGY INTERNATIONAL GROUP LIMITED | 01043 | 02-Aug-07 | 19-Jun-11 | | Historical transition (details not available in archive) |