| Leader Education Limited | 01449 | 30-Jan-26 | | | Jon Gepsom CPA resigned as the auditor (as disclosed in the announcement dated 15 June 2026). CCTH CPA LIMITED was appointed as the new auditor with effect from 21 July 2026. Factors considered specified in this appointment announcement. |
| ZIYUANYUAN HOLDINGS GROUP LIMITED | 08223 | 08-Dec-25 | | | |
| Janco Holdings Limited | 08035 | 31-Oct-25 | | | |
| China 33 Group Limited | 08087 | 28-May-25 | | | |
| Jiufang Digital Technology Holdings Limited | 08238 | 31-Dec-24 | | | |
| Yue Da International Holdings Limited | 00629 | 29-Nov-24 | | | |
| Green Leader Holdings Group Limited | 00061 | 15-Nov-24 | | | |
| Walnut Capital Limited | 00905 | 11-Nov-24 | | | |
| SuperRobotics Holdings Limited (BM) | 08176 | 11-Nov-24 | | | |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 05-Nov-24 | | | |
| China Health Technology Group Holding Company Limited | 01069 | 14-Jun-24 | | | |
| China Health Technology Group Holding Company Limited | 08305 | 14-Jun-24 | | | |
| Pacific Legend Group Limited | 08547 | 18-Mar-24 | | | |
| Hong Kong Entertainment International Holdings Limited | 08291 | 29-Jan-24 | | | |
| Legendary Education Group Limited | 08195 | 18-May-22 | | | |
| China Properties Investment Holdings Limited | 00736 | 08-Jun-21 | | | |
| Luxxu Group Limited | 01327 | 13-Jan-21 | | | |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | | | | |
| China Regenerative Medicine International Limited | 08158 | 06-Jan-25 | 23-Oct-26 | | Linksfield CPA Limited voluntarily resigned with effect from 23 October 2026. In its resignation letter dated 23 October 2026, Linksfield stated that additional time and resources would be required for the audit due to heightened public expectations on audit quality; it proposed an increase in the audit fee for the year ending 31 December 2026, which was not accepted by the Company. After several rounds of discussion where the Company’s counter-proposal was not accepted by Linksfield, Linksfield agreed to resign in relation to the audit of the Company’s financial statements for the year ending 31 December 2026. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | 30-Oct-24 | 15-Sept-26 | | Beijing Xinghua Caplegend CPA Limited resigned because they were unable to finalise the audit arrangements for the year ended 31 December 2025 after receiving no response to multiple contact attempts between October 2025 and January 2026, and were subsequently requested by the Chairman to resign on 11 August 2026. The Company explained that it did not finalise the audit engagement earlier due to the court auction of its office premises and debt restructuring negotiations. The Chairman requested the resignation because the Board believes the proposed new auditor, Jon Gepsom CPA Limited, is competent and has a viable audit plan and timetable to complete the 2025 audit as soon as practicable. |
| Leader Education Limited | 01449 | 24-Feb-26 | 15-Jun-26 | | The purpose of this supplemental circular is to provide the Shareholders with information regarding the supplemental resolutions relating to (i) the resignation of Jon Gepsom as the auditor; and (ii) the appointment of CCTH as the new auditor. Also includes a Chronology of Events leading to the Resignation. |
| China 33 Group Limited | 08087 | 26-Jan-21 | 28-May-25 | | Unable to reach a consensus on the audit fee in respect of the audit of the consolidated financial statements of the Group for the year ending 31 December 2025. |
| Jiufang Digital Technology Holdings Limited | 08238 | 30-Aug-21 | 31-Dec-24 | | Could not reach a consensus on the audit fee for the year ending 31 December 2024. Jon Gepsom mentioned that they were informed by the Company that their audit fee quotation of HK$1,100,000 (2023: HK$880,000) for the year ending 31 December 2024 was not as competitive as compared to other audit firms. In considering the cost effectiveness, the Board has decided to appoint another auditor for the financial year ending 31 December 2024 and the Company has requested Jon Gepsom to resign as the auditors of the Company. |
| Green Leader Holdings Group Limited | 00061 | 20-Jan-21 | 15-Nov-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| Walnut Capital Limited | 00905 | 10-Oct-22 | 11-Nov-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside of the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. Despite the Company not being a Mainland enterprise listed outside of the Mainland, after taking into account of the above reason and circumstances, the Board believed that it was in the interest of the Company to accept Elite Partners’ resignation. |
| SuperRobotics Holdings Limited (BM) | 08176 | 21-Dec-21 | 11-Nov-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 06-Jan-21 | 05-Nov-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | 31-Jul-23 | 25-Oct-24 | | Elite Partners is no longer able to engage in audit business of Mainland enterprises listed outside of Mainland China for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| China Resources and Transportation Group Limited | 00269 | 29-Apr-21 | 19-Apr-24 | | Company’s initiative to engage a more sizeable audit firm to audit its consolidated financial statements for the year ended 31 March 2023. |
| CHAMPION TECHNOLOGY HOLDINGS LIMITED | 00092 | 29-Apr-21 | 19-Apr-24 | | Historical transition (details not available in archive) |
| GT Gold Holdings Limited | 08299 | 03-Apr-20 | 05-Mar-24 | | Company’s initiative to engage an audit firm with international network to audit its financial statements for the year ending 31 March 2024 |
| Hong Kong Entertainment International Holdings Limited | 08291 | 22-Nov-17 | 29-Jan-24 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2023. |
| China Regenerative Medicine International Limited | 08158 | 07-Dec-20 | 25-Jan-24 | | Professional risk associated with the audit, available internal resources, level of audit fees, and prolonged settlement of the audit fee. |
| Guangdong Adway Construction (Group) Holdings Company Limited | 06189 | 29-Sept-22 | 31-Jul-23 | | The Company and Asian Alliance cannot reach a consensus on the audit work done and timetable. |
| Janco Holdings Limited | 08035 | 23-Dec-20 | 17-Jan-23 | | resources restructuring between McM and McMillan Woods (Hong Kong) CPA Limited |
| Legendary Education Group Limited | 08195 | 30-Apr-21 | 17-May-22 | | The Company and MCM have not been able to reach an agreement on the audit fee for the financial year ended 31 March 2022. |
| GSN Corporations Limited | 08242 | 07-Jun-21 | 04-May-22 | | |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 27-Apr-20 | 05-Jan-21 | | Historical transition (details not available in archive) |
| Janco Holdings Limited | 08035 | 10-Jun-19 | 23-Dec-20 | | Historical transition (details not available in archive) |
| GT Gold Holdings Limited | 08299 | 11-Jan-19 | 02-Apr-20 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 16-Dec-16 | 17-Jan-20 | | Historical transition (details not available in archive) |
| GSN Corporations Limited | 08242 | 27-Apr-18 | 31-Jul-19 | | Historical transition (details not available in archive) |
| Legendary Education Group Limited | 08195 | 24-Apr-17 | 08-Apr-19 | | Historical transition (details not available in archive) |
| GT Gold Holdings Limited | 08299 | 26-May-16 | 11-Jan-19 | | Historical transition (details not available in archive) |
| GSN Corporations Limited | 08242 | 05-Dec-14 | 27-Apr-18 | | Historical transition (details not available in archive) |
| GT Gold Holdings Limited | 08299 | 24-Apr-09 | 12-May-16 | | Historical transition (details not available in archive) |
| GSN Corporations Limited | 08242 | 30-Dec-11 | 31-Oct-14 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 19-Sept-12 | 25-Jul-14 | | Historical transition (details not available in archive) |
| China Regenerative Medicine International Limited | 08158 | 15-Jun-05 | 13-Dec-10 | | Historical transition (details not available in archive) |
| Walnut Capital Limited | 00905 | 19-Feb-04 | 26-Nov-10 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 22-Oct-07 | 28-Sept-10 | | Historical transition (details not available in archive) |
| GT Gold Holdings Limited | 08299 | 14-Sept-04 | 24-Apr-09 | | Historical transition (details not available in archive) |
