| CHANGAN RH | 08139 | 29-Jun-26 | | | |
| CHK OIL | 00632 | 26-Jun-26 | | | |
| VIGONVITA-B | 02630 | 26-Jun-26 | | | |
| UNI PRINTSHOP | 08448 | 09-Apr-26 | | | |
| HONLIV HEALTH | 09906 | 24-Mar-26 | | | |
| MICROWARE | 01985 | 23-Feb-26 | | | |
| ARRAIL GROUP | 06639 | 14-Feb-26 | | | |
| SHEEN TAI | 01335 | 30-Dec-25 | | | |
| CHINA WACAN | 01920 | 11-Dec-25 | | | |
| JOY SPREADER | 06988 | 10-Dec-25 | | | |
| CLOUDBREAK-B | 02592 | 27-Nov-25 | | | |
| TIANJUDIHE | 02479 | 30-Oct-25 | | | |
| FULU HOLDINGS | 02101 | 23-Sep-25 | | | |
| C TRANSMISSION | 00658 | 06-Sep-25 | | | Fullshare, company's largest shareholder vetoed the re-appointment of Baker Tilly as auditor at 2025 AGM. HLB Hodgson was appointed to fill the casual vacancy of the auditor of the Company. Fullshare issued announcements challenging the validity of the appointment of HLB Hodgson as auditor. Following internal discussions, the company has requested HLB Hodgson to resign as the Company’s auditor. However, HLB Hodgson neither voluntarily tendered its resignation nor expressed any intention to cease serving as the Company’s auditor. HLB Hodgson maintains that it remains the auditor of the Company (until being removed). Under the circumstances, the Proposed Removal is put forward for the Shareholders to consider at the EGM, pursuant to Rule 13.88 of the Listing Rules. HLB Hodgson has identified the Unresolved Audit Matters relating to the Company’s
financial statements for FY2025 in its letter. |
| TERN PROPERTIES | 00277 | 20-Aug-25 | | | |
| CANBRIDGE-B | 01228 | 06-Dec-24 | | | |
| HAICHANG HLDG | 02255 | 06-Dec-24 | | | |
| HING YIP HLDGS | 00132 | 27-Nov-24 | | | |
| CANGGANGRAILWAY | 02169 | 31-Oct-24 | | | |
| GREENLAND BROAD | 01253 | 18-Oct-24 | | | |
| ZHONG AO HOME | 01538 | 23-Aug-24 | | | |
| PUJIANG INTL | 02060 | 17-Jul-24 | | | |
| ENTERPRISE DEV | 01808 | 29-Jun-24 | | | |
| BAMBOOSHEALTH | 02293 | 13-Jun-24 | | | |
| GLOBAL UIN | 08496 | 04-Jun-24 | | | |
| SILVER TIDE | 01943 | 20-Jul-23 | | | |
| JIANDE INT'L | 00865 | 03-Feb-23 | | | |
| OPTIMA AUTO | 08418 | 24-Nov-22 | | | |
| TONGHAI FIN | 00952 | 21-Nov-22 | | | |
| COSMOS MACH | 00118 | | | | |
| WISE LIVING TEC | 02481 | | | | |
| SHENGHUA LANDE | 08106 | | | | |
| MOON INC | 01723 | 11-Sep-18 | 04-Mar-26 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2026, taking into account the anticipated increase in audit scope and procedures arising from the Company’s proposed business expansion. |
| I.CENTURY HLDG | 08507 | 29-Mar-18 | 13-Feb-26 | | Could not reach a consensus in respect of the audit fee for the year ending 31 March 2026 (“FY2025/26”). |
| PALACE BANQUET | 01703 | 30-Mar-22 | 02-Feb-26 | | Could not reach a consensus on the audit fee in respect of the audit for the year ending 31 March 2026 due to, among others, the Group’s recent business development and the resulting increase in audit effort. |
| CHINASILVER TEC | 00515 | | 23-Jul-25 | | Could not reach a consensus on the audit fee for the audit of the Group for the eighteen months ended 30 June 2025 (“FY2024-2025”). |
| NEO TELEMEDIA | 08167 | 16-Dec-13 | 11-Apr-25 | | Unable to reach a consensus on the additional audit fee to complete the audit of the consolidated financial statements of the Group for the year ended 31 December 2023 and the audit fee for the year ended 31 December 2024. HLB also pointed out that certain requested information, explanations and/or related supporting documents which remain outstanding as at the date of its resignation. Accordingly, HLB was unable to proceed further with the audit of the consolidated financial statements of the Group for the year ended 31 December 2023. |
| IMPERIUM FIN GP | 08029 | 07-Apr-08 | 10-Apr-25 | | Could not 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. |
| SYNERTONE | 01613 | 31-Mar-17 | 01-Apr-25 | | Could not reach a consensus on the auditor’s remuneration in respect of the audit of the Group’s consolidated financial statements for the year ended 31 March 2025. |
| OKG TECH | 01499 | 21-Aug-15 | 28-Mar-25 | | For the purpose of aligning and enhancing the efficiency of the audit of the consolidated financial statements of the Group and OKC Holdings Corporation, the parent company of the Company, the board of directors has been reviewing the need for a change of auditor since January 2025. This review was initiated as OKC was in discussions with “Big 4” professional accounting firms regarding the audit of its consolidated financial statements. Having reviewed the audit proposals provided by HLB Hodgson Impey Cheng Limited (“HLB Hodgson”) and Deloitte Touche Tohmatsu (“Deloitte”) for the year ended 31 March 2025, the Board and the audit committee of the Company were satisfied that a change of auditor would enhance the synergy and efficiency of the audit of the Group, and would be in the best interest of the Company and the shareholders of the Company as a whole. |
| TIMELESS | 08028 | 30-Apr-10 | 16-Jan-25 | | Due to the lack of consensus on the audit fee in respect of the audit of the Group’s consolidated financial statements for the year ending 31 March 2025. |
| IMPERIUM TEC GP | 00776 | 28-Nov-23 | 01-Nov-24 | | Could not reach a consensus on the auditors’ remuneration in respect of the audit of the Group’s consolidated financial statements for the year ending 31 December 2024. |
| BINHAI TEDA | 08348 | 24-Apr-15 | 25-Oct-24 | | According to the requirements of the Administrative Measures of Selection and Engagement of Accounting Firms by State-Owned Enterprises and Listed Companies (Cai Hui [2023] No. 4), state-owned enterprises in principle shall not appoint the same accounting firm for a consecutive term longer than 10 years. After completion of audit for the year ended 31 December 2023, the period of cooperation between the Company and HLB has reached the maximum period permitted under the relevant regulations. |
| CCIAM FUTURE EN | 00145 | | 08-Oct-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| WAN KEI GROUP | 01718 | 09-May-16 | 26-Feb-24 | | Could not reach consensus on the audit fee. |
| BASETROPHY GP | 08460 | 14-Jun-17 | 30-Jan-24 | | Unable to reach an agreement on the audit fee for the financial year ended 31 December 2023 |
| LUK HING ENT | 08052 | 27-Oct-16 | 21-Dec-23 | | Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2023. |
| HANDS FORM HLDG | 01920 | 20-Nov-20 | 30-Nov-23 | | Could not reach a consensus on the proposed audit fee for the year ending 31 December 2023. |
| REMT | 00601 | | 17-Nov-23 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2023. |
| SUNSHINE | 00509 | | 17-Nov-23 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2023. |
| JINHAI INTL | 02225 | 23-Nov-22 | 14-Nov-23 | | Could not reach a consensus in respect of the audit fee for the year ending 31 December 2023 |
| RS MACALLINE | 01528 | 01-Feb-23 | 20-Oct-23 | | The nature of the Company has turned from a private listed company into a state owned listed company, and after considering situations such as the business development and auditing needs, the Company proposed to appoint RSM China and CL Partners CPA Limited as its auditors. |
| CHINA INFRA INV | 00600 | | 11-Oct-23 | | The Company and HLB may not be able to reach any consensus regarding the audit timetable. HLB considers some matters should be brought
to the attention of the shareholders and the creditors of the Company (see announcement for details): |
| SINGASIA HLDG | 08293 | 29-Dec-10 | 19-Sep-23 | | Professional risk associated with the level of audit fees and available internal resources in light of its current workflows. |
| CH AGRI-P N2409 | 05755 | 24-Dec-09 | 18-Sep-23 | | Align the audit arrangements with WYT and WOG, with a view to enhancing the efficiency of the audit services. |
| CH AGRI-PROD EX | 00149 | | 18-Sep-23 | | Align the audit arrangements with WYT and WOG, with a view to enhancing the efficiency of the audit services. |
| LONGHUI INTL | 01007 | 03-Jul-15 | 25-Jul-23 | | Enable the Company to carry out more effective cost control to better cope with its future business development. |
| ASIAN CITRUS | 00073 | | 28-Jun-23 | | Professional risk associated with the audit and the level of audit fees. |
| GLOBAL UIN | 08496 | 09-Jul-21 | 07-Jun-23 | | Could not reach a consensus on the audit fee for the financial year ending 30 June 2023. |
| MOBILE INTERNET | 01439 | 27-Dec-13 | 05-May-23 | | Unable to reach a consensus in respect of the proposed audit fee of the Company for the financial year ended 31 December 2022. HLB has drawn attention to the fact that the auditors’ report on the financial statements of the Group for the year ended 31 December 2021 was a disclaimer opinion in relation to material uncertainties on the going concern basis |
| BAN LOONG HOLD | 00030 | | 25-Apr-23 | | The Group’s management is unable to provide the requested information, explanations and/or related supporting documents to HLB. |
| ROYAL DELUXE | 03789 | 25-Jan-17 | 13-Feb-23 | | Unable to reach an agreement on the proposed audit fee for the year ended 31 March 2023. |
| OMNIBRIDGE HLDG | 08462 | 28-Jun-17 | 17-Jan-23 | | Could not reach a consensus on the auditors’ remuneration in respect of the audit of the Group’s consolidated financial statements for the year ended 31 December 2022 |
| ECHO INT HOLD | 08218 | 30-Sep-13 | 10-Jan-23 | | Professional risk associated with the audit and the level of audit fees. |
| HANVEY GROUP | 08219 | 28-Jun-18 | 28-Dec-22 | | Could not reach a consensus in respect of the audit fee. |
| DOWWAY | 08403 | 16-Nov-20 | 28-Dec-22 | | Could not reach a consensus in respect of the audit fee for the year ending 31 December 2022. |
| CNEWECON FUND | 00080 | | 16-Dec-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| DIWANG IND H | 01950 | 27-Feb-20 | 15-Dec-22 | | Could not reach a consensus on the fees for the audit of the consolidated financial statements of the Group for the financial year ending 31 December 2022. |
| FDB HOLDINGS | 01826 | 30-Nov-20 | 28-Nov-22 | | 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 2022. |
| ABC MULTIACTIVE | 08131 | 05-Jan-04 | 24-Nov-22 | | Could not reach a consensus in respect of the audit fee of the Company for year ending 30 November 2022. |
| TITAN INVO TECH | 00872 | | 14-Oct-22 | | Required to extend its audit procedures to obtain sufficient and appropriate evidence or financial information concerning the Company’s major subsidiary, Titan Belgium, and going concern issues of the Group. Unable to determine the scope and timing of the extended audit procedures. Professional risk associated with the audit and the level of audit fees. |
| WALNUT CAP | 00905 | | 10-Oct-22 | | Unable to reach consensus regarding the auditor’s remuneration for the year ending 31 December 2022. |
| WT GROUP | 08422 | 09-Jul-20 | 12-Jul-22 | | Could not reach a consensus in respect of the audit fee for the year ended 30 June 2022. |
| QPL INT'L | 00243 | | 13-May-22 | | Could not reach a consensus in respect of the audit fee for the year ended 30 April 2022. |
| FINET GROUP | 08317 | 25-Apr-07 | 14-Apr-22 | | Could not reach a consensus on the auditor’s remuneration of the Group for the year ended 31 March 2022. |
| UNITAS HOLD | 08020 | 28-Sep-11 | 12-Apr-22 | | Could not reach a consensus on the audit fee of the Group for the financial year ended 31 March 2022. |
| LAI GROUP | 08455 | 31-Mar-17 | 07-Apr-22 | | Could not reach a consensus on the audit fee. |
| IMPERIAL PAC | 01076 | 26-Feb-21 | 06-Apr-22 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2021. |
| CBK HOLDINGS | 08428 | 27-Jan-17 | 28-Mar-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2022. |
| UBA INVESTMENTS | 00768 | | 23-Mar-22 | | HLB decided to tender their resignation as the auditor of the Company due to many factors including the professional risk associated with the audit, the level of audit fees and their available internal resources in light of their current work flows. |
| UPBEST GROUP | 00335 | | 23-Mar-22 | | HLB decided to tender their resignation as the auditor of the Company due to professional risk associated with the audit, the level of audit fees and their available internal resources in light of their current work flows. |
| AESO HOLDING | 08341 | 01-Nov-18 | 17-Mar-22 | | Could not reach a consensus on the audit fee for the entire Group for the year ended 31 March 2022. |
| TK NEW ENERGY | 08326 | 14-Nov-13 | 10-Mar-22 | | Could not reach a consensus on the audit fee. |
| WAH YAN-NEW | 00648 | | 25-Jan-22 | | Could not reach a consensus on the audit fee for the outstanding financial results of the Company. HLB has confirmed to the Company that save for whether the matters leading to the suspension of trading in the shares of the Company have any impact on the financial results of the Company for the years ended 31 December 2016 and 2017 is yet to be ascertained, there is no other matter in connection with its resignation as the auditors of the Company that needs to be brought to the attention of the shareholders |
| MILAN STATION | 01150 | 15-Dec-16 | 18-Jan-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2021. |
| INDIGO STAR | 08373 | 20-Jul-12 | 14-Jan-22 | | Could not reach consensus in respect of the audit fee. |
| C AUTO INT DECO | 00048 | | 07-Jan-22 | | Company and HLB were not able to reach a consensus on the audit fees for the financial year ended 31 December 2021. |
| KPM HOLDING | 08027 | 22-Dec-17 | 03-Jan-22 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2021. |
