| Tern Properties | 00277 | 04-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 Hldgs | 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. |
| Nova Group | 01360 | | 11-Apr-24 | | Due to the restructuring between HLM and Confucius International CPA Limited |
| Golden Res Dev | 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 | 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 |
| Lee'S Pharm | 00950 | 03-Jul-02 | 06-Jul-23 | | Merger and restructuring between HLM and Confucius International CPA Limited |
| Century En Intl | 08132 | 29-Mar-17 | 08-Feb-23 | | HLM and Confucius International CPA Limited is going to merge process and internal resources allocation |
| Perfectech Intl | 00765 | 08-Dec-06 | 21-Dec-22 | | Restructuring between HLM and Confucius International CPA Limited |
