| Hua Xia Water Group Limited | 08401 | 08-Apr-26 | | | |
| P.B. Group Limited | 08331 | 24-Apr-25 | | | |
| FingerTango Inc. | 06860 | 28-Nov-24 | | | |
| Century Group International Holdings Limited | 02113 | 25-Nov-24 | | | |
| Grand Talents Group Holdings Limited | 08516 | 19-Nov-24 | | | |
| Allied Sustainability and Environmental Consultants Group Limited | 08320 | 14-Nov-24 | | | |
| ITE (HOLDINGS) LIMITED | 08092 | 14-Nov-24 | | | |
| China Environmental Technology and Bioenergy Holdings Limited | 01237 | 11-Nov-24 | | | |
| Unity Enterprise Holdings Limited | 02195 | 20-Aug-24 | | | |
| DT Capital Limited | 00356 | 23-Nov-23 | | | |
| Amasse Capital Holdings Limited | 08168 | | 30-Sept-26 | | OOP CPA & Co. resigned taking into account various factors including their current work commitments and the resources required for completing the audit for the financial year ending 30 September 2026. |
| FDB Holdings Limited | 01826 | | 29-Jun-26 | | SUPPLEMENTAL AND CLARIFICATION - During the first quarter of 2026, the Company started to formulate business plans of
expanding its engineering, procurement and construction business overseas, and would like to explore business opportunities of infrastructure construction and development projects in countries along the Belt and Road Initiative, such as those in Central Asia. In light of the Group’s strategic expansion into overseas market and the increasing complexity of its business operations, the Audit Committee recommended, and the Board considered that the Change of Auditor from OOP to RSMHK is appropriate and necessary, for RSMHK’s more extensive international experience and technical expertise, enhance the effectiveness and breadth of the Group’s audit work, and to better align with the Company’s future development needs. |
| FDB Holdings Limited | 01826 | | 23-Jun-26 | | In order to promote good corporate governance and maintain the independence and objectivity of the Company’s independent auditor, the Board and the audit committee have reviewed the need to change the independent auditor. After careful consideration, the Board considers that it is an appropriate time for rotation of the Company’s auditor, and proposed not to re-appoint OOP as the independent auditor at the AGM. |
| FDB Holdings Limited | 01826 | 23-Sept-24 | 22-May-26 | | OOP has served as the independent auditor of the Company since 23 September 2024.. In order to promote good corporate governance and maintain the independence and objectivity of the Company’s independent auditor, the Board and the audit committee have reviewed the need to change the independent auditor. After careful consideration, the Board proposed not to re-appoint OOP as the independent auditor at the AGM. |
| Hua Xia Water Group Limited | 08401 | 12-Dec-24 | 08-Apr-26 | | Unable to reach a consensus on the proposed audit fee in respect of the audit for FY2025/26 due to, among other things, the recent business development of the Group and the resulting increase in the audit effort required. |
| Prosperous Printing Company Limited | 08385 | 25-Nov-25 | 08-Dec-25 | | Supplemental Disclosure - The Company and WM can not agree on the audit fee for the work scope to cover the interim results review for the six months ending 30 June 2026 in addition to annual audit for the year ended 31 December 2025. |
| Prosperous Printing Company Limited | 08385 | 20-Dec-24 | 03-Nov-25 | | WM CPA Limited tendered its resignation. No reason specified. |
| P.B. Group Limited | 08331 | 30-Dec-24 | 24-Apr-25 | | Due to recent changes in key personnel within its engagement team, WM is unable to ensure the necessary resources are in place to effectively conduct the audit for the financial year ended 31 March 2025. |
| P.B. Group Limited | 08331 | 13-Mar-24 | 30-Dec-24 | | Insufficient resources of appropriate expertise in handling the audit of the Company’s consolidated financial statements for the financial year ending 31 March 2025. |
| Hua Xia Water Group Limited | 08401 | 16-Feb-24 | 12-Dec-24 | | Insufficient resources of appropriate expertise in handling the audit of the financial statements of the Group for the financial year ending 31 March 2025. |
| FingerTango Inc. | 06860 | 08-Nov-23 | 28-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Company’s consolidated financial statements for the financial year ending 31 December 2024. |
| Century Group International Holdings Limited | 02113 | 06-Apr-22 | 25-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the financial statements of the Group for the financial year ending 31 March 2025. CWK has not yet commenced any audit work on the financial statements of the Group for the year ending 31 March 2025. |
| Grand Talents Group Holdings Limited | 08516 | 29-Feb-24 | 19-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Group’s consolidated financial statements for the financial year ending 31 March 2025. |
| Prosperous Printing Company Limited | 08385 | 31-Oct-22 | 15-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Group’s consolidated financial statements for the financial year ending 31 December 2024. |
| Allied Sustainability and Environmental Consultants Group Limited | 08320 | 20-Apr-23 | 14-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the financial statements of the Group for the financial year ending 31 March 2025. CWK has not yet commenced any audit work on the financial statements of the Group for the year ending 31 March 2025. |
| ITE (HOLDINGS) LIMITED | 08092 | 30-Apr-24 | 14-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Group’s consolidated financial statements for the financial year ending 31 March 2025. |
| China Environmental Technology and Bioenergy Holdings Limited | 01237 | 04-Nov-22 | 11-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Group’s consolidated financial statements for the financial year ending 31 December 2024. |
| Amasse Capital Holdings Limited | 08168 | 03-Oct-24 | 03-Oct-24 | | Not Specified |
| FDB Holdings Limited | 01826 | 28-Nov-22 | 23-Sept-24 | | 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 2024. |
| Amasse Capital Holdings Limited | 08168 | 13-Sept-23 | 10-Sept-24 | | Insufficient resources of appropriate expertise in handling the audit of the Group’s consolidated financial statements for the financial year ending 30 September 2024. |
| Unity Enterprise Holdings Limited | 02195 | 13-Dec-22 | 20-Aug-24 | | (1) the Board considers that the rotation of its auditor after an appropriate period of time will enhance the independence of our auditor and our corporate governance practice; and (2) CWK and the Company could not reach a consensus in respect of the audit fee of the Company for the financial year ending 31 December 2024. |
| DT Capital Limited | 00356 | 08-Aug-22 | 23-Nov-23 | | Unable to reach a consensus on the proposed audit fee for the financial year ending 31 December 2023. |
| FingerTango Inc. | 06860 | 17-Feb-20 | 08-Nov-23 | | Unable to reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| China Environmental Technology and Bioenergy Holdings Limited | 01237 | 04-Nov-20 | 04-Nov-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| Prosperous Printing Company Limited | 08385 | 28-Dec-21 | 31-Oct-22 | | Could not reach a consensus on the audit fee in respect of the financial year ending 31 December 2022. The Resigning Auditor confirmed that, except for the matters described in the “Basis for Disclaimer of Opinion” in its audit opinion included in the consolidated financial statements for the year ended 31 December 2021, there are no other matters connected with their resignation that should be brought to the
attention of the shareholders. |
| Century Group International Holdings Limited | 02113 | | 04-Jan-22 | | Not Specified |
| Century Group International Holdings Limited | 02113 | 02-Apr-20 | 30-Dec-21 | | Professional risk associated with the audit, level of audit fees, available internal resources, and expiration of PIE Auditor registration. |
| P.B. Group Limited | 08331 | 23-Mar-18 | 30-Jun-20 | | Historical transition (details not available in archive) |
| DT Capital Limited | 00356 | 02-Sept-14 | 13-Dec-19 | | Historical transition (details not available in archive) |
| DT Capital Limited | 00356 | 02-Mar-10 | 02-Sept-14 | | Historical transition (details not available in archive) |
| DT Capital Limited | 00356 | 20-Mar-08 | 22-Feb-10 | | Historical transition (details not available in archive) |
