| TERN PROPERTIES COMPANY LIMITED | 00277 | 03-Nov-03 | 20-Aug-25 | | HLM’s strategic realignment and resource reallocation priorities. The Board has carefully evaluated multiple factors, including cost-efficiency, market insights on audit firms, the Company’s business landscape and the recognition that an audit firm with a global network is essential to support its development strategy and audit service requirements. |
| Hing Yip Holdings Limited (BM) | 00132 | 19-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. |
| Hing Yip Holdings Limited (BM) | 00132 | | 26-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. |
| NOVA Group Holdings Limited (KY) | 01360 | 11-Apr-17 | 11-Apr-24 | | Due to the restructuring between HLM and Confucius International CPA Limited |
| NOVA Group Holdings Limited (KY) | 01360 | 12-Apr-17 | 10-Apr-24 | | Due to the restructuring between HLM and Confucius International CPA Limited |
| GOLDEN RESOURCES DEVELOPMENT INTERNATIONAL LIMITED | 00677 | 23-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. |
| GOLDEN RESOURCES DEVELOPMENT INTERNATIONAL LIMITED | 00677 | | 27-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 | 05-Mar-17 | 13-Nov-23 | | Merger and restructuring between HLM and Confucius International CPA Limited |
| Come Sure Group (Holdings) Limited | 00794 | | 12-Nov-23 | | Merger and restructuring between HLM and Confucius International CPA Limited |
| Greater China Financial Holdings Limited | 00431 | 04-Dec-11 | 16-Oct-23 | | Restructuring between HLM and Confucius International CPA Limited |
| Greater China Financial Holdings Limited | 00431 | | 15-Oct-23 | | Restructuring between HLM and Confucius International CPA Limited |
| LEE'S PHARM | 00950 | | 06-Jul-23 | | Merger and restructuring between HLM and Confucius International CPA Limited |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 08221 | 03-Jul-02 | 05-Jul-23 | | Historical transition (details not available in archive) |
| LEE'S PHARMACEUTICAL HOLDINGS LIMITED | 00950 | | 05-Jul-23 | | Merger and restructuring between HLM and Confucius International CPA Limited |
| Century Energy International Holdings Limited | 08132 | 28-Mar-17 | 08-Feb-23 | | HLM and Confucius International CPA Limited is going to merge process and internal resources allocation |
| Century Energy International Holdings Limited | 08132 | 29-Mar-17 | 07-Feb-23 | | HLM and Confucius International CPA Limited is going to merge process and internal resources allocation |
| PERFECTECH INTERNATIONAL HOLDINGS LIMITED | 00765 | 07-Dec-06 | 21-Dec-22 | | Restructuring between HLM and Confucius International CPA Limited |
| PERFECTECH INTERNATIONAL HOLDINGS LIMITED | 00765 | | 20-Dec-22 | | Restructuring between HLM and Confucius International CPA Limited |
| Oriental Enterprise Holdings Limited (b1969-01-14) | 00018 | 22-Dec-10 | 19-Dec-21 | | Historical transition (details not available in archive) |
| World Super Holdings Limited | 08612 | 27-Jun-19 | 11-Nov-21 | | Historical transition (details not available in archive) |
| China City Infrastructure Group Limited | 02349 | 14-Dec-06 | 02-Jun-21 | | Historical transition (details not available in archive) |
| Wai Chun Group Holdings Limited | 01013 | 17-Aug-10 | 15-Apr-21 | | Historical transition (details not available in archive) |
| Wai Chun Bio-Technology Limited | 00660 | 31-May-10 | 24-Feb-21 | | Historical transition (details not available in archive) |
| CHINA FORTUNE INVESTMENTS (HOLDING) LIMITED | 08116 | 08-Jan-15 | 06-Jan-21 | | Historical transition (details not available in archive) |
| Silkwave Inc | 00471 | 17-Dec-15 | 05-Nov-20 | | Historical transition (details not available in archive) |
| CL Group (Holdings) Limited | 08098 | 28-Feb-11 | 03-Aug-20 | | Historical transition (details not available in archive) |
| Golden Century International Holdings Group Limited | 00091 | 20-Nov-14 | 25-Jun-20 | | Historical transition (details not available in archive) |
| Carmen Century Investment Limited (KY) | 00612 | 29-Aug-06 | 04-May-20 | | Historical transition (details not available in archive) |
| Chinese Energy Holdings Limited | 08009 | 31-Oct-11 | 30-Mar-20 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 01468 | 15-Aug-12 | 15-Aug-19 | | Historical transition (details not available in archive) |
| Kingkey Financial International (Holdings) Limited | 08168 | 15-Aug-12 | 15-Aug-19 | | Historical transition (details not available in archive) |
| HUA LIEN INTERNATIONAL (HOLDING) COMPANY LIMITED | 00969 | 20-Dec-04 | 26-Jun-14 | | Historical transition (details not available in archive) |
| CAPITAL REALM FINANCIAL HOLDINGS GROUP LIMITED | 00204 | 27-Feb-06 | 29-May-13 | | Historical transition (details not available in archive) |
| China Investment and Finance Group Limited (KY) | 01226 | 01-Jun-06 | 27-Dec-12 | | Historical transition (details not available in archive) |
| CHINA FORTUNE INVESTMENTS (HOLDING) LIMITED | 08116 | 16-Feb-06 | 09-Sep-12 | | Historical transition (details not available in archive) |
| SuperRobotics Holdings Limited (BM) | 08176 | 31-Aug-03 | 06-Mar-12 | | Historical transition (details not available in archive) |
| Beijing Enterprises Water Group Limited | 00371 | 28-Nov-06 | 03-Mar-08 | | Historical transition (details not available in archive) |
| Prosperity Investment Holdings Limited | 00310 | 31-Oct-01 | 31-Aug-03 | | Historical transition (details not available in archive) |
