| NOVA Group Holdings Limited (KY) | 01360 | 11-Apr-24 | | | |
| Come Sure Group (Holdings) Limited | 00794 | 13-Nov-23 | | | |
| G CHINA FIN | 00431 | 16-Oct-23 | | | |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 00950 | 06-Jul-23 | | | |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 08221 | 06-Jul-23 | | | |
| PERFECTECH INTERNATIONAL HOLDINGS LIMITED | 00765 | 21-Dec-22 | | | |
| China AI Infrastructure Group Limited | 02349 | 03-Jun-21 | | | |
| CL Group (Holdings) Limited | 08098 | 04-Aug-20 | | | |
| Century Energy International Holdings Limited | 08132 | 08-Feb-23 | 13-Mar-26 | | The primary reason for the change of auditor was the difference in the audit fee proposals for FY2026, with the Company selecting a more cost-effective audit service provider after considering its current downsized operational scale and cost control objectives. Other factors, including historical audit timing and quality issues, were taken into account as well. Despite further negotiations, Confucius maintained its original fee proposal, and the parties were unable to reach an agreement. |
| TERN PROPERTIES COMPANY LIMITED | 00277 | 04-Nov-03 | 20-Aug-25 | | HLM’s strategic realignment and resource reallocation priorities. |
| Carmen Century Investment Limited (KY) | 00612 | 05-May-20 | 27-Jun-25 | | CICPA have confirmed that there are no matters about their retirement that should be brought to the attention of the Shareholders. |
| Wai Chun Group Holdings Limited | 01013 | 15-Apr-24 | 26-Mar-25 | | Unable to reach a consensus on the audit fee for the year ended 31 March 2025. |
| Hing Yip Holdings Limited (BM) | 00132 | 20-May-03 | 27-Nov-24 | | The Company not agreeing with its proposed audit fees as disclosed in its resignation letter. The Board has considered various factors including cost effectiveness, market information on audit firms, the successful development of the Company’s business, and the Company’s recognition of the necessity for an audit firm with international network to accommodate its development plan and audit service requirements. |
| Golden Century International Holdings Group Limited | 00091 | 26-Jun-20 | 04-Nov-24 | | |
| NOVA Group Holdings Limited (KY) | 01360 | 12-Apr-17 | 11-Apr-24 | | Due to the restructuring between HLM and Confucius International CPA Limited |
| Chinese Energy Holdings Limited | 08009 | 31-Mar-20 | 29-Dec-23 | | |
| GOLDEN RESOURCES DEVELOPMENT INTERNATIONAL LIMITED | 00677 | 24-May-06 | 28-Dec-23 | | Considering the Company’s needs of a firm with international network to accommodate its overseas development plan after discussion with the management. |
| Come Sure Group (Holdings) Limited | 00794 | 06-Mar-17 | 13-Nov-23 | | Merger and restructuring between HLM and Confucius International CPA Limited |
| G CHINA FIN | 00431 | 05-Dec-11 | 16-Oct-23 | | Restructuring between HLM and Confucius International CPA Limited |
| World Super Holdings Limited | 08612 | 12-Nov-21 | 20-Sept-23 | | Unable to reach an agreement on the proposed audit fee for the year ending 31 December 2023 |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 00950 | 03-Jul-02 | 06-Jul-23 | | Merger and restructuring between HLM and Confucius International CPA Limited |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 08221 | 03-Jul-02 | 06-Jul-23 | | Historical transition (details not available in archive) |
| Century Energy International Holdings Limited | 08132 | 29-Mar-17 | 08-Feb-23 | | HLM and Confucius International CPA Limited is going to merge process and internal resources allocation |
| Silkwave Inc | 00471 | 06-Nov-20 | 04-Jan-23 | | Rotation of auditors to enhance independence |
| PERFECTECH INTERNATIONAL HOLDINGS LIMITED | 00765 | 08-Dec-06 | 21-Dec-22 | | Restructuring between HLM and Confucius International CPA Limited |
| Oriental Enterprise Holdings Limited (b1969-01-14) | 00018 | 23-Dec-10 | 20-Dec-21 | | Historical transition (details not available in archive) |
| World Super Holdings Limited | 08612 | 27-Jun-19 | 12-Nov-21 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 08168 | 16-Aug-19 | 09-Nov-21 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 01468 | 16-Aug-19 | 09-Nov-21 | | Historical transition (details not available in archive) |
| China AI Infrastructure Group Limited | 02349 | 15-Dec-06 | 03-Jun-21 | | Historical transition (details not available in archive) |
| Wai Chun Group Holdings Limited | 01013 | 18-Aug-10 | 16-Apr-21 | | Historical transition (details not available in archive) |
| Wai Chun Bio-Technology Limited | 00660 | 01-Jun-10 | 25-Feb-21 | | Historical transition (details not available in archive) |
| CHINA FORTUNE INVESTMENTS (HOLDING) LIMITED | 08116 | 09-Jan-15 | 07-Jan-21 | | Historical transition (details not available in archive) |
| Silkwave Inc | 00471 | 18-Dec-15 | 06-Nov-20 | | Historical transition (details not available in archive) |
| CL Group (Holdings) Limited | 08098 | 28-Feb-11 | 04-Aug-20 | | Historical transition (details not available in archive) |
| Golden Century International Holdings Group Limited | 00091 | 21-Nov-14 | 26-Jun-20 | | Historical transition (details not available in archive) |
| Carmen Century Investment Limited (KY) | 00612 | 30-Aug-06 | 05-May-20 | | Historical transition (details not available in archive) |
| Chinese Energy Holdings Limited | 08009 | 01-Nov-11 | 31-Mar-20 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 08168 | 15-Aug-12 | 16-Aug-19 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 01468 | 15-Aug-12 | 16-Aug-19 | | Historical transition (details not available in archive) |
| HUA LIEN INTERNATIONAL (HOLDING) COMPANY LIMITED | 00969 | 21-Dec-04 | 27-Jun-14 | | Historical transition (details not available in archive) |
| CAPITAL REALM FINANCIAL HOLDINGS GROUP LIMITED | 00204 | 28-Feb-06 | 30-May-13 | | Historical transition (details not available in archive) |
| China Investment and Finance Group Limited (KY) | 01226 | 02-Jun-06 | 28-Dec-12 | | Historical transition (details not available in archive) |
| CHINA FORTUNE INVESTMENTS (HOLDING) LIMITED | 08116 | 17-Feb-06 | 10-Sept-12 | | Historical transition (details not available in archive) |
| SuperRobotics Holdings Limited (BM) | 08176 | 01-Sept-03 | 07-Mar-12 | | Historical transition (details not available in archive) |
| Beijing Enterprises Water Group Limited | 00371 | 29-Nov-06 | 04-Mar-08 | | Historical transition (details not available in archive) |
| Prosperity Investment Holdings Limited | 00310 | 01-Nov-01 | 01-Sept-03 | | Historical transition (details not available in archive) |
