| Mech-Mind Robotics Technologies Co., Ltd. | 09615 | 01-Sept-26 | | | |
| Befar Group Co., Ltd | 06745 | 10-Jul-26 | | | |
| Anker Innovations Technology Co., Ltd. | 00668 | 02-Jul-26 | | | |
| Zhejiang Laifual Drive Co., Ltd. | 03952 | 30-Jun-26 | | | |
| Greentown China Holdings Limited | 03900 | 29-Jun-26 | | | |
| KEYTOP PARKING INC. | 02272 | 26-Jun-26 | | | |
| Greentown Management Holdings Company Limited | 09979 | 26-Jun-26 | | | |
| Cirrus Aircraft Limited | 02507 | 26-Jun-26 | | | |
| 3SBio Inc. | 01530 | 25-Jun-26 | | | |
| Seyond Holdings Ltd. | 02665 | 18-Jun-26 | | | |
| SENASIC Electronics Technology Co., Ltd. | 06675 | 17-Jun-26 | | | |
| China Communications Construction Company Limited | 01800 | 16-Jun-26 | | | |
| DAH SING FINANCIAL HOLDINGS LIMITED | 00440 | 05-Jun-26 | | | |
| DAH SING BANKING GROUP LIMITED | 02356 | 05-Jun-26 | | | |
| DAH SING FINANCIAL HOLDINGS LIMITED | 00440 | 30-May-26 | | | |
| DAH SING BANKING GROUP LIMITED | 02356 | 30-May-26 | | | |
| Giant Biogene Holding Co., Ltd | 02367 | 28-May-26 | | | |
| Beijing DeepZero Technology Co., Ltd. | 02723 | 27-May-26 | | | |
| 3SBio Inc. | 01530 | 26-May-26 | | | |
| Seyond Holdings Ltd. | 02665 | 22-May-26 | | | |
| Seyond Holdings Ltd. | 02673 | 22-May-26 | | | |
| Haitong Unitrust International Financial Leasing Co., Ltd. | 01905 | 11-May-26 | | | |
| Giant Biogene Holding Co., Ltd | 02367 | 30-Apr-26 | | | |
| HONG KONG EXCHANGES AND CLEARING LIMITED | 00388 | 30-Apr-26 | | | |
| HONG KONG EXCHANGES AND CLEARING LIMITED | 80388 | 29-Apr-26 | | | |
| Manycore Tech Inc. | 00068 | 17-Apr-26 | | | |
| Zhejiang Galaxis Technology Group Co., Ltd. | 02729 | 24-Mar-26 | | | |
| ESTUN AUTOMATION CO., LTD | 02715 | 09-Mar-26 | | | |
| Beijing Haizhi Technology Group Co., Ltd. | 02706 | 13-Feb-26 | | | |
| Ridge Outdoor International Limited | 02720 | 10-Feb-26 | | | |
| Axera Semiconductor Co., Ltd. | 00600 | 10-Feb-26 | | | |
| Suzhou Novosense Microelectronics Co., Ltd. | 02676 | 26-Jan-26 | | | |
| GigaDevice Semiconductor Inc. | 03986 | 13-Jan-26 | | | |
| Yunnan Jinxun Resources Co., Ltd. | 03636 | 09-Jan-26 | | | |
| Shenzhen Edge Medical Co., Ltd. | 02675 | 08-Jan-26 | | | |
| Z.AI Co., Ltd. | 02513 | 08-Jan-26 | | | |
| Beijing 51WORLD Digital Twin Technology Co., Ltd. | 06651 | 30-Dec-25 | | | |
| BenQ BM Holding Cayman Corp. | 02581 | 22-Dec-25 | | | |
| Beijing Geekplus Technology Co., Ltd. | 02590 | 22-Dec-25 | | | |
| HashKey Holdings Limited | 03887 | 17-Dec-25 | | | |
| Suzhou Novosense Microelectronics Co., Ltd. | 02676 | 08-Dec-25 | | | |
| Guangdong Tianyu Semiconductor Co., Ltd. | 02658 | 05-Dec-25 | | | |
| Guangzhou Xiao Noodles Catering Management Co., Ltd. | 02408 | 05-Dec-25 | | | |
| Lemo Services Co., Ltd | 02539 | 03-Dec-25 | | | |
| Quantgroup Holding Limited | 02685 | 27-Nov-25 | | | |
| CR Construction Group Holdings Limited | 01582 | 18-Nov-25 | | | |
| NINGBO JOYSON ELECTRONIC CORP. | 00699 | 06-Nov-25 | | | |
| WeRide Inc. | 00800 | 06-Nov-25 | | | |
| Bama Tea Co., Ltd. | 06980 | 28-Oct-25 | | | |
| Beijing Yunji Technology Co., Ltd. | 02670 | 16-Oct-25 | | | |
| NAMESON HOLDINGS LIMITED | 01982 | 29-Sept-25 | | | |
| BUTONG GROUP | 06090 | 23-Sept-25 | | | |
| Beijing Jingneng Clean Energy Co., Limited | 00579 | 26-Aug-25 | | | |
| SUN ART RETAIL GROUP LIMITED | 06808 | 14-Aug-25 | | | |
| Barclays Asian Select Funds Ltd. - Korea Fund | 00823 | 22-Jul-25 | | | |
| DEEWIN TIANXIA CO., LTD | 02418 | 14-Jul-25 | | | |
| Beijing Geekplus Technology Co., Ltd. | 02590 | 09-Jul-25 | | | |
| Huishang Bank Corporation Limited | 03698 | 30-Jun-25 | | | |
| CMBC Capital Holdings Limited | 01141 | 30-Jun-25 | | | |
| JINSHANG BANK CO., LTD. | 02558 | 27-Jun-25 | | | |
| Bayzed Health Group Inc | 02609 | 23-Jun-25 | | | |
| Foshan Haitian Flavouring and Food Company Ltd. | 03288 | 19-Jun-25 | | | |
| WEIHAI BANK CO., LTD. | 09677 | 18-Jun-25 | | | |
| CITIC RESOURCES HOLDINGS LIMITED | 01205 | 13-Jun-25 | | | |
| China Modern Dairy Holdings Ltd. | 01117 | 12-Jun-25 | | | |
| Shouhui Group Limited | 02621 | 30-May-25 | | | |
| JINSHANG BANK CO., LTD. | 02558 | 27-May-25 | | | |
| PegBio Co., Ltd. | 02565 | 27-May-25 | | | |
| Mirxes Holding Company Limited | 02629 | 23-May-25 | | | |
| WEIHAI BANK CO., LTD. | 09677 | 21-May-25 | | | |
| CITIC Telecom International Holdings Limited | 01883 | 21-May-25 | | | |
| Green Tea Group Limited | 06831 | 16-May-25 | | | |
| Air China Limited | 00753 | 27-Mar-25 | | | |
| CITIC RESOURCES HOLDINGS LIMITED | 01205 | 14-Mar-25 | | | |
| BANK OF GUIZHOU CO., LTD. | 06199 | 15-Jan-25 | | | |
| CHINA TAIPING INSURANCE HOLDINGS COMPANY LIMITED | 00966 | 31-Dec-24 | | | |
| BANK OF TIANJIN CO., LTD. | 01578 | 11-Dec-24 | | | |
| China Communications Services Corporation Limited | 00552 | 10-Dec-24 | | | |
| KUNLUN ENERGY COMPANY LIMITED | 00135 | 05-Dec-24 | | | |
| iMotion Automotive Technology (Suzhou) Co., Ltd. | 01274 | 25-Nov-24 | | | |
| China Communications Services Corporation Limited | 00552 | 12-Nov-24 | | | |
| China Oil And Gas Group Limited | 00603 | 05-Nov-24 | | | |
| Postal Savings Bank of China Co., Ltd. | 01658 | 25-Oct-24 | | | |
| Shenwan Hongyuan Group Co., Ltd. | 06806 | 22-Oct-24 | | | |
| Postal Savings Bank of China Co., Ltd. | 01658 | 30-Sept-24 | | | |
| China Minsheng Banking Corp., Ltd. | 01988 | 27-Sept-24 | | | |
| Baozun Inc. | 09991 | 19-Jul-24 | | | |
| CHINA TAIPING INSURANCE HOLDINGS COMPANY LIMITED | 00966 | 28-Jun-24 | | | |
| China Reinsurance (Group) Corporation | 01508 | 28-Jun-24 | | | |
| CMC REIT | 01503 | 28-Jun-24 | | | |
| China Merchants Port Holdings Company Limited | 00144 | 20-Jun-24 | | | |
| Everbright Grand China Assets Limited | 03699 | 06-Jun-24 | | | |
| Beijing Capital Grand Limited | 01329 | 31-May-24 | | | |
| China Everbright Environment Group Limited (b1961-07-10) | 00257 | 30-May-24 | | | |
| CHINA EVERBRIGHT LIMITED (HK) | 00165 | 23-May-24 | | | |
| CIMC Enric Holdings Limited | 03899 | 20-May-24 | | | |
| EFT Solutions Holdings Limited | 08062 | 10-May-24 | | | |
| China Everbright Water Limited | 01857 | 26-Apr-24 | | | |
| China Longyuan Power Group Corporation Limited | 00916 | 25-Apr-24 | | | Based on the tender results. |
| China Everbright Environment Group Limited (b1961-07-10) | 00257 | 27-Mar-24 | | | |
| China Everbright Greentech Limited | 01257 | 27-Mar-24 | | | |
| CHINA EVERBRIGHT LIMITED (HK) | 00165 | 22-Mar-24 | | | |
| China Merchants Land Limited | 00978 | 20-Mar-24 | | | |
| Beisen Holding Limited | 09669 | 18-Mar-24 | | | |
| China Everbright Water Limited | 01857 | 27-Feb-24 | | | |
| China Everbright Bank Company Limited | 06818 | 06-Feb-24 | | | |
| Everbright Securities Company Limited | 06178 | 01-Jan-24 | | | |
| China Everbright Bank Company Limited | 06818 | 01-Jan-24 | | | |
| China Reinsurance (Group) Corporation | 01508 | 31-Dec-23 | | | |
| China Merchants Securities Co., Ltd. | 06099 | 31-Dec-23 | | | |
| GOLDEN RESOURCES DEVELOPMENT INTERNATIONAL LIMITED | 00677 | 28-Dec-23 | | | |
| Tian Lun Gas Holdings Limited | 01600 | 28-Nov-23 | | | |
| Newborn Town Inc. | 09911 | 08-Aug-23 | | | |
| Ascletis Pharma Inc. | 01672 | 29-Jun-23 | | | |
| CITIC Limited (HK) | 00267 | 21-Jun-23 | | | |
| Zai Lab Limited | 09688 | 20-Jun-23 | | | |
| China Resources Medical Holdings Company Limited | 01515 | 01-Jun-23 | | | |
| CHINA RESOURCES PHARMACEUTICAL GROUP LIMITED | 03320 | 29-May-23 | | | |
| CITIC Securities Company Limited | 06030 | 12-May-23 | | | |
| China Tower Corporation Limited | 00788 | 11-May-23 | | | |
| China CITIC Bank Corporation Limited | 00998 | 28-Apr-23 | | | |
| China Tower Corporation Limited | 00788 | 02-Mar-23 | | | |
| Tianqi Lithium Corporation | 09696 | 18-Nov-22 | | | |
| Yuanda China Holdings Limited | 02789 | 30-Jun-22 | | | |
| Hospital Corporation of China Limited | 03869 | 22-Jun-22 | | | |
| CHINA MENGNIU DAIRY COMPANY LIMITED | 02319 | 08-Jun-22 | | | |
| Yashili International Holdings Ltd | 01230 | 08-Jun-22 | | | |
| AEON STORES (HONG KONG) CO., LIMITED | 00984 | 31-May-22 | | | |
| Acotec Scientific Holdings Limited | 06669 | 26-May-22 | | | |
| Dongguan Rural Commercial Bank Co., Ltd. | 09889 | 23-May-22 | | | |
| BOCOM International Holdings Company Limited | 03329 | 10-May-22 | | | |
| Dongguan Rural Commercial Bank Co., Ltd. | 09889 | 20-Apr-22 | | | |
| Zai Lab Limited | 09688 | 18-Apr-22 | | | |
| F SSIFIRONORE-U | 09047 | 28-Feb-22 | | | |
| F SSIFIRONORE | 03047 | 28-Feb-22 | | | |
| KAZ MINERALS LIMITED | 00847 | 08-May-14 | | | |
| Dekon Food and Agriculture Group | 02419 | | | | Given that the Company will prepare financial statements in accordance with China Accounting Standards for Business Enterprises, the Company is required to change the auditor for the year ended 31 December 2025. |
| HENGXIN TECHNOLOGY LTD. | 01085 | | | | Not Specified. Appointment of Singapore Auditor |
| Huayu Expressway Group Limited | 01823 | | | | Could not reach a consensus on the audit fee. |
| AIA Group Limited | 01299 | | | | |
| AIA Group Limited | 81299 | | | | |
| CHINA TELECOM CORPORATION LIMITED | 00728 | | | | |
| CHINA MERCHANTS CHINA DIRECT INVESTMENTS LIMITED | 00133 | | | | |
| China Nonferrous Mining Corporation Limited | 01258 | | | | |
| CSC Financial Co., Ltd. | 06066 | | | | |
| SINOTRUK (HONG KONG) LIMITED | 03808 | | | | |
| CHINA RESOURCES LAND LIMITED | 40091 | | | | |
| Shenzhen Investment Holdings Bay Area Development Company Limited | 00737 | | | | |
| Chongqing Rural Commercial Bank Co., Ltd. | 03618 | | | | |
| Tianjin Construction Development Group Co., Ltd. | 02515 | | 31-Jul-26 | | SUPPLEMENTAL ANNOUNCEMENT: Chronology Of Events Leading To The Change Of Auditor; Factors Considered In The Proposed Appointment Of Crowe..
|
| Litian Pictures Holdings Limited | 09958 | | 30-Jul-26 | | KPMG resigned as the auditor of the Company with effect from 30 July 2026. The resignation was due to a disagreement on the audit fees for the financial year ended 30 June 2026 and internal resource allocation. KPMG proposed an audit fee of RMB2 million (a 66.67% increase compared to the previous period) due to the expanded scope of work from the launch of a new online video platform in Hong Kong, assessment of changes in executive directors and management capability, and the need for additional technical expertise. The Company attempted to negotiate the fee to RMB1.5 million, but KPMG was unable to accept the proposed reduction under its current work schedule and resource allocation. |
| Bairong AI Inc. | 06608 | | 30-Jun-26 | | SUPPLEMENTAL ANNOUNCEMENT - KPMG retired as the auditor upon the conclusion of the 2026 AGM. KPMG has served since the preparation of the listing of its shares and then thereafter, the relevant audit team from KPMG has been involved in the audit engagement with the Company’s senior management for over five years. Although the Audit Committee and the Board were still satisfied with KPMG’s independence and objectivity, the Company considered that an auditor rotation may bring valuable new perspectives and industry insights and reduce the risk of familiarity threat. Additionally, DTT's proposed audit fee (RMB3.5 million to RMB4.0 million) was less than that proposed by KPMG, making it a cost-effective option. |
| GUANGDONG INVESTMENT LIMITED | 00270 | | 29-Jun-26 | | Deloitte Touche Tohmatsu was appointed as the independent auditor of the Company at the AGM, |
| Zhongyu Energy Holdings Limited | 03633 | 07-Aug-25 | 26-Jun-26 | | Supplemental disclosures about the previously announced auditor change. In considering the audit proposals provided by KPMG and Deloitte, the Audit Committee has conducted a cost-effectiveness assessment, and considers that the change of Auditor would likely enhance the cost-effectiveness of the audit of the Company, notwithstanding that the proposed audit fees provided by KPMG are lower than that provided by Deloitte. |
| China Shenhua Energy Company Limited | 01088 | | 26-Jun-26 | | The term of KPMG Huazhen LLP and KPMG to provide domestic and international audit services expired upon the conclusion of the 2025 AGM. The Company completed the selection procedures. According to the selection and procurement results, EY was recommended as the proposed candidate for the domestic and international auditors. |
| Breton Technology Co., Ltd. | 01333 | 07-May-25 | 25-Jun-26 | | Failed to reach a consensus on the audit fee arrangement for the year ending December 31, 2026. |
| Guangdong Land Holdings Limited | 00124 | | 25-Jun-26 | | Resolution to appoint Messrs. Deloitte Touche Tohmatsu as the auditor passed at AGM. |
| GUANGDONG INVESTMENT LIMITED | 00270 | | 18-Jun-26 | | KPMG has served as the auditor for four consecutive years since 23 June 2022, the Board has reviewed the need for a change of auditor. KPMG will therefore retire as the auditor and will not seek for re-appointment at the 2026 AGM. |
| Guangdong Land Holdings Limited | 00124 | | 18-Jun-26 | | In order to uphold good corporate governance and maintain the independence and objectivity of the Company’s external auditor, the Board and the Audit Committee have reviewed the need for a change of auditor. Accordingly, Messrs. KPMG will retire as the auditor with effect from the conclusion of the AGM and will not seek for re-appointment. |
| China Xinhua Education Group Limited | 02779 | | 16-Jun-26 | | SUPPLEMENTAL ANNOUNCEMENT - Key considerations of the audit committee & The chronology of events leading to the change of auditors
|
| CHINA RESOURCES LAND LIMITED | 05786 | 29-Mar-23 | 09-Jun-26 | | 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 KPMG at the Annual General Meeting. |
| China Resources Mixc Lifestyle Services Limited | 01209 | | 08-Jun-26 | | 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 KPMG at the Annual General Meeting |
| China Resources Building Materials Technology Holdings Limited | 01313 | 25-May-23 | 29-May-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 auditor. After careful consideration, the Board proposed not to re-appoint KPMG at the Annual General Meeting. |
| China Resources Gas Group Limited | 01193 | 25-May-23 | 28-May-26 | | In order to promote good corporate governance and maintain the independence and objectivity of the Company’s external auditor, the company have reviewed the need to change the auditor. Accordingly, upon the expiry of the service term under the current engagement letter, KPMG will retire as the independent auditor, effective upon the conclusion of the forthcoming annual general meeting. |
| GUANGDONG INVESTMENT LIMITED | 00270 | 23-Jun-22 | 30-Mar-26 | | In order to maintain good corporate governance practices, the Company should consider rotation of its auditors after an appropriate period of time. KPMG has served as the auditor for consecutive years since 23 June 2022, the Board has reviewed the need for a change of auditor. |
| China Southern Airlines Company Limited | 01055 | | 02-Mar-26 | | KPMG Huazhen LLP and KPMG have been providing audit services for ten consecutive years. In accordance with the relevant provisions of the Measures for the Administration of Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies ( ), following the public tender process and based on the results thereof. KPMG will retire as the auditors. |
| China Southern Airlines Company Limited | 01055 | | 29-Jan-26 | | Following the public tender process and based on the results thereof, the board of directors has resolved to propose to appoint ShineWing . |
| Fusen Pharmaceutical Company Limited | 01652 | | 24-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT - The chronology of key events leading to the change of auditor of the Company . Could not reach a consensus on the proposed audit fee. |
| China Tianrui Automotive Interiors Co., LTD | 06162 | | 10-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: the Audit Committee considered that the reduced fee proposed by Ascenda Cachet is not unreasonable and audit quality should not be affected just because of this disparity. |
| Integrated Waste Solutions Group Holdings Limited | 00923 | | 31-Oct-25 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2026. |
| KRP Development Holdings Limited | 02421 | | 24-Oct-25 | | 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 March 2026. |
| Xi'an Kingfar Property Services Co., Ltd. | 01354 | | 22-Oct-25 | | No reason specified. |
| China Nature Energy Technology Holdings Limited | 01597 | | 15-Oct-25 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2025. |
| GDH GUANGNAN (HOLDINGS) LIMITED | 01203 | | 25-Sept-25 | | KPMG has served as the auditor for over 20 years. The Board and the audit committee considered that it is the appropriate time to rotate the auditor for upholding good corporate governance, maintaining the independence and objectivity of the Company’s external auditor. |
| Productive Technologies Company Limited (BM) | 00650 | | 25-Sept-25 | | Periodic review and refresh of audit arrangements to bring in new perspectives and to enhance the independence of the auditor of the Company. |
| Productive Technologies Company Limited (BM) | 00650 | | 29-Aug-25 | | This is a commercial decision of the Company and is part of a strategy to enhance the independence of the auditor. KPMG has been serving the Group since 2016. The Board and the Audit Committee believe it is prudent to periodically review and refresh our audit arrangements to bring in new perspectives and to enhance the independence of the auditor of the Company. |
| MILLION CITIES HOLDINGS LIMITED | 02892 | | 01-Aug-25 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2025. |
| Overseas Chinese Town (Asia) Holdings Limited | 03366 | | 30-Jun-25 | | Appropriate to rotate the auditor to maintain good corporate governance and to ensure the independence and objective of the audit work. |
| BaTeLab Co., Ltd. | 02149 | | 27-Jun-25 | | In order to take cost-effectiveness into account, the Company has initiated the change process of the Auditor. Such change will maintain the independence of the Company’s external audit services and is in the interests of the Company and its Shareholders as a whole. |
| China Conch Environment Protection Holdings Limited | 00587 | | 26-Jun-25 | | Change of auditor after an appropriate period of time will enhance the independence of the external audit services for the Company, maintain good corporate governance practice and be in the best interest of the Company and the Shareholders as a whole. |
| Top Spring International Holdings Limited | 03688 | | 24-Jun-25 | | Retirement upon the expiration of its term of office |
| MINISO Group Holding Limited | 09896 | | 12-Jun-25 | | Retirement upon expiration of their current term of office. Consistent with good corporate governance practice, the Board considers that the change of auditors after an appropriate period of time will enhance the independence and objectivity of the external audit of the Company. |
| Q Technology (Group) Company Limited | 01478 | | 23-May-25 | | Retirement upon expiration of its term of office, and will not be re-appointed. |
| Beijing Biostar Pharmaceuticals Co., Ltd. | 02563 | | 23-May-25 | | Not Specified |
| Top Spring International Holdings Limited | 03688 | | 22-May-25 | | Retired at the conclusion of the AGM |
| China Conch Environment Protection Holdings Limited | 00587 | | 22-May-25 | | Change of auditor after an appropriate period of time will enhance the independence of the external audit services for the Company, maintain good corporate governance practice and be in the best interest of the Company and its shareholders as a whole. |
| China Vanke Company Limited | 02202 | | 29-Apr-25 | | The Company proposes to change its auditors for the year 2025, with a view to further enhancing the independence and objectivity of the Company’s audit work. |
| MINISO Group Holding Limited | 09896 | | 24-Apr-25 | | Retirement upon expiration of their current term of office. Consistent with good corporate governance practice, the Board considers that the change of auditors after an appropriate period of time will enhance the independence and objectivity of the external audit of the Company. The Board is of the view that retirement of KPMG as auditors of the Company is in the interest of the Company and the Shareholders as a whole. |
| Beijing Biostar Pharmaceuticals Co., Ltd. | 02563 | | 24-Apr-25 | | Could not reach a consensus on the audit fee and timetable for the completion of the remainder of the audit of consolidated financial statements of the Company and its subsidiaries for the year ended 31 December 2024. KPMG were not able to reasonably estimate the time and cost required to complete the audit due to the company has not provided all of the information and documents required in relation to supporting documents, interviews and confirmations in connection with the Three Investments valued at US$5m. |
| Q Technology (Group) Company Limited | 01478 | | 14-Apr-25 | | KPMG has served as the auditor for more than 10 years and it would be in good corporate practice to engage a new auditor with comparable quality; and the proposed audit fee quote provided by KPMG in respect of the audit is not commensurate to the cost control strategy of the Company. |
| Lisi Group (Holdings) Limited (BM) | 00526 | | 17-Jan-25 | | Could not reach consensus on the audit fee. |
| Bank of Qingdao Co., Ltd. | 03866 | | 17-Jan-25 | | The Bank proposes to change the external auditors for 2025, following the fulfillment of the open selection procedures and based on the results of the evaluation.. No objections to the change and confirmed that there were no other matters relating to the change of accounting firms that need to be brought to the attention of the shareholders and creditors of the Bank. Resigned international auditor: KPMG and domestic auditor KPMG Huazhen LLP, appointed international auditor: Ernst & Young Hong Kong and domestic auditor Ernst & Young Hua Ming |
| SHENWAN HONGYUAN (H.K.) LIMITED | 00218 | | 31-Dec-24 | | Not Specified |
| Directel Holdings Limited | 08337 | | 19-Dec-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024 and after the Company has considered fee quotations received from other professional accounting firms. |
| Changyou International Group Limited | 01039 | | 17-Dec-24 | | The company and KPMG had been discussing on the audit fee and could not reach a consensus in respect thereof. A lower audit fee will enable the Company to carry out more effective cost control and reduce the overall operating expenses of the Company which are in the interest of the Company and the shareholders of the Company as a whole. Furthermore, the Board considers that the change of the Company’s auditor after an appropriate period of time will enhance the independence of the Company’s auditor and its corporate governance practice. |
| Hanhua Holding Co., Ltd. | 03903 | | 12-Dec-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| SHENWAN HONGYUAN (H.K.) LIMITED | 00218 | | 10-Dec-24 | | For the purpose of maintaining good corporate governance, the Board is of the view that the Company’s auditor should be considered for rotation after an appropriate period of time. As KPMG has been the auditor of the Company for 8 consecutive financial periods, the Board discussed the rotation plan with KPMG who agreed to resign as the auditor of the Company. |
| Changsha Broad Homes Industrial Group Co., Ltd. | 02163 | | 09-Dec-24 | | As the Company is still in the process of gathering and organizing relevant audit information, KPMG was unable to obtain such information in time to complete the audit plan. Therefore, no reasonable estimate can be made of the time and cost required to complete the audit work for the year 2024 and it is expected that the audit fee for the year 2024 will increase significantly as a result. Resigned international auditor: KPMG and domestic auditor KPMG Huazhen LLP, appointed international auditor: Confucius International CPA Limited and domestic auditor: The Hunan branch of Pan-China Certified Public Accountants LLP |
| Ruifeng Power Group Company Limited | 02025 | | 28-Nov-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. This decision follows the Board’s resolution to propose to appoint Forvis Mazars CPA Limited as the new auditor for the financial year ending 31 December 2024, considering the competitive proposed audit fee by Frovis Mazars. |
| Kimou Environmental Holding Limited (KY) | 06805 | | 20-Nov-24 | | Could not reach a consensus in respect of the audit fee of the Company for the year ending 31 December 2024. After considering the facts and circumstances, the Audit Committee made a recommendation to the Board to seek the approval of the Shareholders regarding the Proposed Removal. |
| Leadway Technology Investment Group Limited | 02086 | | 06-Nov-24 | | On the basis of more competitive audit fee proposals provided by other professional audit firms which possess the necessary quality, capabilities and competence to perform its duties as independent auditor, the Board with the recommendation of the Audit Committee, considers that a change of auditor would be in the interest of the Company and its shareholders to enhance cost-effectiveness. |
| Canggang Railway Limited | 02169 | | 31-Oct-24 | | Could not reach a consensus on the auditors’ remuneration in respect of the audit of the Group’s consolidated financial statements for the year ending 31 December 2024. |
| SYNAGISTICS LIMITED | 02461 | | 30-Oct-24 | | To align the audit work and improve the efficiency of audit services for the Group. |
| SYNAGISTICS LIMITED | 02562 | | 30-Oct-24 | | As Deloitte & Touche LLP is the current auditor of the Target Company, the Board considers that it would be in the interests of the Company to appoint Deloitte & Touche LLP as the auditor of the Company following the Closing in order to align the audit work and improve the efficiency of audit services for the Group. |
| HENGXIN TECHNOLOGY LTD. | 01085 | | 08-Oct-24 | | Could not reach a consensus in respect of the audit fee of the Company for FY 2024. Appointment of CL Partners CPA Limited (Hong Kong) and Nexia Singapore PAC (Singapore) |
| Huaibei GreenGold Industry Investment Co., Ltd. | 02450 | | 25-Jun-24 | | Not Specified |
| BaTeLab Co., Ltd. | 02149 | | 06-Jun-24 | | In order to take cost-effectiveness into account, the Company has initiated the change process of the Auditor. Such change will maintain the independence of the Company’s external audit services and is in the interests of the Company and its shareholders as a whole. |
| Xingfa Aluminium Holdings Limited | 00098 | | 31-May-24 | | Retired |
| Huaibei GreenGold Industry Investment Co., Ltd. | 02450 | | 29-May-24 | | Term of service expired upon the completion of the audit work for the financial year 2023. |
| ZHONGYUAN BANK CO., LTD. | 01216 | | 17-May-24 | | Engaged for eight consecutive years, pursuant to the results of the tender selection and appointment conducted by the Bank. |
| HONGJIU FRUIT | 06689 | | 16-Apr-24 | | KPMG was unable to proceed further with its audit nor commit to any timetable for its completion due to lack of requested information and the outcome of the independent investigation. |
| MODERN LAND (CHINA) CO., LIMITED | 01107 | | 08-Apr-24 | | Could not reach a consensus on the audit fee in respect of the additional audit work of the Group’s consolidated financial statements for the year ended 31 December 2023. Such additional work is expected to be performed on the Group’s ability to continue as a going concern, and on certain other audit focus areas including impairment of properties under development, completed properties held for sales, and interests in and loans to joint ventures. |
| Central China Management Company Limited | 09982 | | 26-Mar-24 | |
KPMG stated in its resignation letter that it had requested information in
connection with certain advances of the Group and the Company was not able to
provide all the information requested by KPMG as of 26 March 2024. As such,
KPMG advised the Company and the Audit Committee that they were not in a
– 1 –
position to determine the additional audit work due to the outstanding and
unresolved audit matters communicated with the Company or commit a definite
timeline for completion of the audit. Additionally, the Group could not agree with KPMG on the timetable and possible additional fee to complete the audit for the year ended 31 December 2023. |
| EC Healthcare | 02138 | | 19-Mar-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| ZHONGGUANCUN SCIENCE-TECH LEASING CO., LTD. | 01601 | | 15-Mar-24 | | Reached the stipulated tenure as per regulations. |
| FAIRWOOD HOLDINGS LIMITED | 00052 | | 22-Feb-24 | | Could not reach a consensus on the audit fee. |
| Hua Xia Water Group Limited | 08401 | | 16-Feb-24 | | Could not reach a consensus on the audit fee. |
| Huayu Expressway Group Limited | 01823 | | 16-Jan-24 | | Could not reach a consensus on the audit fee. |
| Central China Real Estate Limited | 00832 | | 29-Dec-23 | | Could not reach consensus on the proposed audit fees for the year ending 31 December 2023. |
| Anhui Conch Cement Company Limited | 00914 | | 29-Dec-23 | | Tenure will reach the prescribed time limit for consecutive appointment of accounting firms as permitted under the Administrative Measures. |
| Lingbao Gold Group Company Ltd. | 03330 | | 19-Dec-23 | | Could not reach a consensus on the audit fee for the year ending 31 December 2023. |
| CWT International Limited | 00521 | | 15-Dec-23 | | Retirement upon expiration of its current term of office |
| BetterLife Holding Limited | 06909 | 02-Aug-22 | 29-Nov-23 | | KPMG is not able to determine and perform the review procedures which it believes are necessary to complete the review of the Company’s consolidated financial statements for the six months ended 30 June 2023 and to reasonably estimate the time required to complete it. |
| SFK Construction Holdings Limited | 01447 | | 27-Nov-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| China Success Finance Group Holdings Limited | 03623 | | 16-Nov-23 | | Could not reach a consensus on the audit fee for the audit of the consolidated financial statements of the Group for the year ending 31 December 2023. |
| Icon Culture Global Company Limited | 08500 | | 09-Nov-23 | | Could not reach a consensus on the audit fee for the year ending 31 December 2023. |
| Max Sight Group Holdings Limited | 08483 | | 07-Nov-23 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| CM Energy Tech Co., Ltd. | 00206 | | 02-Nov-23 | | To align the audit arrangements between the Company and its holding company with a view to enhancing the synergy and efficiency of audit works. |
| GOLDEN WHEEL TIANDI HOLDINGS COMPANY LIMITED | 01232 | | 31-Oct-23 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 December 2023 |
| Huafang Group Inc. | 03611 | | 03-Aug-23 | | Unable to proceed with audit due to lack of requested information and documents. |
| Lushang Life Services Co., Ltd. | 02376 | | 17-Jul-23 | | In light of the Proposed Adoption of the China Accounting Standards for Business Enterprises |
| CHINA TRAVEL INTERNATIONAL INVESTMENT HONG KONG LIMITED | 00308 | | 11-Jul-23 | | The Company is a subsidiary of China Travel Service (Holdings) Hong Kong Limited which is a state-owned enterprise, and since the number of years that the Company has continuously engaged its existing auditor, KPMG, has exceeded the prescribed time limit, KPMG has resigned as the auditor of the Company with effect from 11 July 2023. |
| CENTURY GINWA RETAIL HOLDINGS LIMITED | 00162 | | 30-Jun-23 | | Not Specified. Appointed international auditor: McMillan Woods (Hong Kong) CPA Limited and domestic auditor WUYIGE Certified Public Accountants LLP |
| China Tourism Group Duty Free Corporation Limited | 01880 | 28-Dec-22 | 29-Jun-23 | | To ensure the independence and objectivity of the audit matters of the Company and to maintain good corporate governance and domestic and international audit synergies, coupled with its business development needs and audit needs. Resigned international auditor: KPMG and domestic auditor KPMG Huazhen LLP, appointed international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming |
| Baiying Holdings Group Limited | 08525 | | 28-Jun-23 | | Could not reach a mutual agreement on the audit fee for the year ending 31 December 2023. |
| Beijing Airdoc Technology Co., Ltd. | 02251 | | 27-Jun-23 | | Retirement |
| BII Railway Transportation Technology Holdings Company Limited | 01522 | | 27-Jun-23 | | Retirement |
| Zai Lab Limited | 09688 | 31-May-22 | 20-Jun-23 | | In order to increase audit efficiency and further leverage KPMG’s Hong Kong expertise |
| CENTURY GINWA RETAIL HOLDINGS LIMITED | 00162 | | 06-Jun-23 | | Rotation of the Company’s auditors after an appropriate period to maintain good corporate governance. Appointed international auditor: McMillan Woods (Hong Kong) CPA Limited and domestic auditor WUYIGE Certified Public accountants LLP. |
| CHINA TAIPING INSURANCE HOLDINGS COMPANY LIMITED | 00966 | | 31-May-23 | | Retirement |
| PRUDENTIAL PUBLIC LIMITED COMPANY | 02378 | 15-May-14 | 25-May-23 | | Historical transition (details not available in archive) |
| Beijing Airdoc Technology Co., Ltd. | 02251 | | 23-May-23 | | Rotation of auditors after an appropriate period of time as a good corporate governance practice. |
| CHINA BOHAI BANK CO., LTD. | 09668 | | 18-May-23 | | KPMG will have served the Bank for eight years upon completion of their auditing service for the year of 2022. |
| Tianjin Tianbao Energy Co., Ltd. | 01671 | | 16-May-23 | | Rotation of auditor after an appropriate period of time is a good corporate governance practice. |
| Top Form International Limited | 00333 | | 05-May-23 | | Could not reach a consensus on the audit fee for the year ending 30 June 2023; and the Board considers that the rotation of its auditor after an appropriate period of time is a good corporate governance practice and will enhance the independence of the auditor. |
| EPS Creative Health Technology Group Limited (KY) | 03860 | | 28-Feb-23 | | Could not reach a consensus on the audit fee in respect of the audit of the Group’s consolidated financial statements for the year ending 31 March 2023 |
| IntelliCentrics Global Holdings Ltd. | 06819 | | 28-Feb-23 | | Resources necessary for its audit engagement and the commensurate fees. |
| CHINA TAIPING INSURANCE HOLDINGS COMPANY LIMITED | 00966 | | 18-Jan-23 | | Retirement |
| China Shuifa Singyes New Materials Holdings Limited | 08073 | | 13-Dec-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| China Wood Optimization (Holding) Limited | 01885 | | 28-Nov-22 | | Unable to proceed further with the audit due to lack of requested information, explanations, and/or related supporting documents. |
| Quam Plus International Financial Limited | 00952 | | 21-Nov-22 | | Unable to reach consensus regarding the auditor’s remuneration for the year ending 31 December 2022. |
| Shanghai Dongzheng Automotive Finance Co., Ltd. | 02718 | | 15-Nov-22 | | Conducted a tender process for the selection of its auditors for the year of 2022. Resigned international auditor: KPMG and domestic auditor: KPMG Huazhen LLP Shanghai Branch, appointed international auditor: Deloitte Touche Tohmatsu and domestic auditor: Deloitte Touche Tohmatsu Certified Public Accountants LLP |
| IPE GROUP LIMITED | 00929 | | 23-Aug-22 | | cannot reach a consensus on the fee for the year ending 31 December 2022 |
| Man Shun Group (Holdings) Limited | 01746 | | 11-Aug-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| Guangdong - Hong Kong Greater Bay Area Holdings Limited | 01396 | | 01-Aug-22 | | Could not reach a consensus on the proposed fees in relation to the audit of the annual results of the Group for the year ending 31 December 2022. |
| GANGYU SMART URBAN SERVICES HOLDING LIMITED | 00265 | | 29-Jul-22 | | Could not reach a consensus on the audit fee. |
| China Isotope & Radiation Corporation | 01763 | | 29-Jul-22 | | Commercial decision of the Company |
| Huatai Securities Co., Ltd. | 06886 | | 22-Jun-22 | | Retirement |
| BANK OF GUIZHOU CO., LTD. | 06199 | | 16-Jun-22 | | Based on the results of the selective tendering conducted by the Bank pursuant to the Administrative Measures for the Selection and Appointment of Accounting Firms. |
| A Metaverse Company | 01616 | | 06-Jun-22 | | Certain requested information, explanations and/or related supporting documents have not been provided. KPMG was unable to proceed further with the audit and decided to resign as the auditor. |
| JIANGXI BANK CO., LTD. | 01916 | | 24-May-22 | | Based on the results of the bidding and selection conducted by the Bank according to the Administrative Measures for Selection and Appointment of Accounting Firms by State-owned Financial Enterprise |
| Sansheng Holdings (Group) Co. Ltd. | 02183 | | 13-May-22 | | Inconsistencies in bank confirmations and lack of satisfactory explanations from management. |
| SHENGJINGBANK | 02066 | | 11-May-22 | | The term of appointment of an accounting firm by a financial enterprise shall not exceed eight consecutive years. |
| Sunshine 100 China Holdings Ltd | 02608 | | 07-May-22 | | KPMG identified a number of matters requiring explanations and/or supporting documents which were not provided by the Group’s management. |
| China Energy Engineering Corporation Limited (CN) | 03996 | | 17-Jan-22 | | Alignment in preparation of financial accounting reports by the Company in accordance with China Accounting Standards for Business Enterprises |
| Sundy Service Group Co. Ltd | 09608 | | 07-Jan-22 | | Cannot reach an agreement on the audit fee for the financial year ended 31 December 2021 |
| China Hongguang Holdings Limited | 08646 | | 06-Jan-22 | | Not specified/ |
| Huatai Securities Co., Ltd. | 06886 | | 31-Dec-21 | | The term of consecutive engagement of the same accounting firm by a financial enterprise shall not exceed eight years. |
| STANDARD CHARTERED PLC | 02888 | 06-May-15 | 31-Mar-20 | | Historical transition (details not available in archive) |
| STANDARD CHARTERED PLC | 02888 | 21-Oct-02 | 06-May-15 | | Historical transition (details not available in archive) |
| HSBC HOLDINGS PLC | 00005 | 31-May-96 | 31-Mar-15 | | Historical transition (details not available in archive) |
| HSBC HOLDINGS PLC | 00150 | 31-May-96 | 31-Mar-15 | | Historical transition (details not available in archive) |
| PRUDENTIAL PUBLIC LIMITED COMPANY | 02378 | 17-May-10 | 15-May-14 | | Historical transition (details not available in archive) |
| KAZ MINERALS LIMITED | 00847 | 25-Jun-12 | 08-May-14 | | Historical transition (details not available in archive) |
| Regent Pacific Group Limited | 00575 | 02-Oct-02 | 10-Mar-03 | | Historical transition (details not available in archive) |
| Regent Pacific Group Limited | 00575 | 24-Sept-97 | 01-Oct-02 | | Historical transition (details not available in archive) |
| HONGKONG LAND HOLDINGS LIMITED | 00007 | | 02-Jun-92 | | Historical transition (details not available in archive) |