| HKE Holdings Limited | 01726 | 04-May-26 | | | |
| Moon Inc. | 01723 | 04-Mar-26 | | | |
| Shenzhen Woer Heat-Shrinkable Material Co., Ltd. | 09981 | 13-Feb-26 | | | |
| Smart Digital Technology Group Limited | 01159 | 18-Dec-25 | | | |
| Yues International Holdings Group Limited | 01529 | 18-Jul-25 | | | |
| Guanze Medical Information Industry (Holding) Co., Ltd. | 02427 | 30-Jun-25 | | | |
| JX ENERGY LTD. | 03395 | 24-Dec-24 | | | |
| HighTide Therapeutics, Inc. | 02511 | 11-Dec-24 | | | |
| Linmon Media Limited | 09857 | 06-Dec-24 | | | |
| NOIZ Group Limited | 08163 | 06-Dec-24 | | | |
| CHINA MAPLE LEAF EDUCATIONAL SYSTEMS LIMITED | 01317 | 28-Aug-24 | | | |
| Ourgame International Holdings Limited | 06899 | 09-Aug-24 | | | |
| Hao Tian International Construction Investment Group Limited | 01341 | 27-Mar-24 | | | |
| Aceso Life Science Group Limited | 00474 | 27-Mar-24 | | | |
| Renze Harvest International Limited | 01282 | 06-Dec-23 | | | |
| Shin Hwa World Limited | 00582 | 28-Nov-23 | | | |
| Austar Lifesciences Limited | 06118 | 17-Nov-23 | | | |
| Yinsheng Digifavor Company Limited | 03773 | 29-Jun-23 | | | |
| Baiying Holdings Group Limited | 08525 | 28-Jun-23 | | | |
| ASIAN CITRUS HOLDINGS LIMITED | 00073 | 28-Jun-23 | | | |
| PERFECT GROUP | 03326 | 05-Jun-23 | | | |
| Skyfame Realty (Holdings) Limited | 00059 | 18-Jan-23 | | | |
| Crypto Flow Technology Limited | 08198 | 01-Dec-22 | | | |
| Kidsland International Holdings Limited | 02122 | 18-Nov-22 | | | |
| Sinohope Technology Holdings Limited | 01611 | 09-Nov-22 | | | |
| PUTIAN COMMUNICATION GROUP LIMITED | 01720 | 28-Oct-22 | | | |
| Future Machine Limited | 01401 | 18-Oct-22 | | | |
| Datang Environment Industry Group Co., Ltd. | 01272 | 30-Jun-22 | | | |
| China Datang Corporation Renewable Power Co., Limited | 01798 | 30-Jun-22 | | | |
| Ares Asia Limited | 00645 | 13-Jun-22 | | | |
| China National Building Material Company Limited | 03323 | 30-May-22 | | | |
| Shunten International (Holdings) Limited | 00932 | 25-Apr-22 | | | |
| Shunten International (Holdings) Limited | 08185 | 25-Apr-22 | | | |
| China Rongzhong Financial Holdings Company Limited | 03963 | 08-Apr-22 | | | |
| Tonking New Energy Group Holdings Limited | 08326 | 10-Mar-22 | | | |
| BGMC International Limited | 01693 | 05-Jan-22 | | | |
| China Renewable Energy Investment Limited | 00987 | 30-Dec-21 | | | |
| Beijing Sports and Entertainment Industry Group Limited | 01803 | 03-Dec-21 | | | |
| Prosperity Group International Limited (KY) | 01421 | 02-Dec-21 | | | |
| China Oriented International Holdings Limited | 01871 | 29-Nov-21 | | | |
| Raffles Interior Limited | 01376 | 24-May-21 | | | |
| ISP Global Limited | 08487 | 30-Apr-21 | | | |
| LUMINA GROUP LIMITED (KY) | 01162 | 01-Apr-21 | | | |
| LUMINA GROUP LIMITED (KY) | 08470 | 01-Apr-21 | | | |
| EPI (Holdings) Limited | 00689 | 04-Jan-21 | | | |
| Mediwelcome Healthcare Management & Technology Inc. | 02159 | 31-Dec-20 | | | |
| Wei Yuan Holdings Limited | 01343 | 29-Sept-20 | | | |
| Clifford Modern Living Holdings Limited | 03686 | 26-Jun-20 | | | |
| G-Resources Group Limited | 01051 | 03-Jan-20 | | | |
| 361 Degrees International Limited | 01361 | 13-Nov-19 | | | |
| China Shanshui Cement Group Limited | 00691 | 10-Aug-18 | | | |
| Town Health International Medical Group Limited | 08138 | 15-Feb-18 | | | |
| Town Health International Medical Group Limited | 03886 | 15-Feb-18 | | | |
| New Ray Medicine International Holding Limited | 06108 | 30-Jan-18 | | | |
| Future World Holdings Limited | 00572 | 22-Mar-17 | | | |
| Touyun Biotech Group Limited | 01332 | 16-Nov-16 | | | |
| China Qinfa Group Limited | 00866 | 25-Jun-15 | | | |
| Yunnan Water Investment Co., Limited | 06839 | | | | Not Specified. Appointed international auditor: Forvis Mazars CPA Limited and domestic auditor Mazars Certified Public Accountants LLP |
| China NT Pharma Group Company Limited | 01011 | 14-Dec-22 | 04-Jun-26 | | Proposed appointment of CCTH CPA. Moore CPA retired with effect from the conclusion of the AGM held on 4 June 2026 because the ordinary resolution for its re-appointment was not passed. |
| China General Education Group Limited | 02175 | 15-Sept-23 | 06-Mar-26 | | SUPPLEMENTAL ANNOUNCEMENT - The Company clarified with Moore that the consideration of “professional risk associated with the audit ” is a reference to the general factor considered internally by Moore in accepting any audit engagement and is not specific to the Company. Moore confirmed that this is not an indication of any heightened level of risks identified by Moore in deciding whether to accept the engagement as auditor of the Company for the year ending 31 August 2026. Moore further clarified that the consideration “ internal resources in light of current work flows ” likewise, is a reference to the general factor considered internally by Moore in accepting any audit and is not specific to the Company. Moore confirmed that the reference to “ current work flows ” means the expected workloads of Moore, taking into account its commitment for the audit of other listed companies during the overlapping period. The Audit Committee considered that the expectation mismatch on the level of the audit fee between the Company and Moore is the essential reason for Moore’s resignation. |
| Phoenitron Holdings Limited | 08066 | 30-Jun-20 | 30-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: Resignation was attributable to all of the following factors: (i) certain financial information required for Moore CPA’s internal acceptance and continuance procedures remained outstanding up to the date of the resignation letter; (ii) Moore CPA’s fee quotation had not been agreed; and (iii) having considered its available internal resources and the time and effort required, Moore CPA considered that it would not be in a position to revise its fee quotation. |
| Asia-express Logistics Holdings Limited | 08620 | 10-Jun-20 | 17-Dec-25 | | Unable to reach a consensus on the proposed audit fee for the financial year ending 31 March 2026. |
| Mediwelcome Healthcare Management & Technology Inc. | 02159 | | 28-Nov-25 | | SUPPLEMENTAL ANNOUNCEMENT - The Company hereby supplements and clarifies that in the resignation letter from Moore CPA Limited, it was stated that, ‘Our normal procedures include annual consideration of whether we wish to continue to act for our audit clients. In reaching a conclusion on this, we take into account many factors including the lack of agreement with the Company on the level of audit fees, the professional risk associated with the audit and our available internal resources in the light of current work flows. After careful consideration, we wish to inform you that we have decided to tender our resignation as auditor of the Company and its subsidiary incorporated in Hong Kong.’ |
| A Metaverse Company | 01616 | 22-Jul-22 | 18-Jun-25 | | Could not reach a consensus in respect of the audit fee for the year ending 31 December 2025. No matters need to be brought to the attention of the shareholders except for the matters described in the Basis for qualified opinion section and Material uncertainty related to going concern section in the independent auditor’s report in the 2024 annual report. |
| Jiangsu Lopal Tech. Co., Ltd. | 02465 | | 28-May-25 | | The change of auditors would help better advance the Company’s internationalization strategy and meet increasingly complex domestic and cross-border audit requirements, while taking into account business development needs and the necessity for effective collaboration in audit work across jurisdictions, ensuring the independence, objectivity, and fairness of the audit process. Also a domestic auditor change from Gongzheng Tianye Certified Public Accountants (Special General Partnership) to Ernst & Young Hua Ming LLP. |
| Jiangsu Lopal Tech. Co., Ltd. | 02465 | 30-Dec-24 | 06-May-25 | | The change of auditors would help better advance the Company’s internationalization strategy and meet increasingly complex domestic and cross-border audit requirements, while taking into account business development needs and the necessity for effective collaboration in audit work across jurisdictions, ensuring the independence, objectivity, and fairness of the audit process. |
| Baijin Life Science Holdings Limited | 01466 | 04-Aug-17 | 28-Mar-25 | | Could not reach a consensus on the audit fee for carrying out the audit for the financial period ending 31 March 2025. |
| IVD Medical Holding Limited | 01931 | 28-Oct-24 | 17-Feb-25 | | Moore HK encountered delays in obtaining certain requested financial information from the management, which led the FY2024 Audit to fall behind the original pre-determined timetable. Given the progress of the audit procedure, extra manpower would be required to complete the FY2024 Audit on time. However, Moore HK is unable to allocate such resources without incurring significant additional costs, particularly in light of the audit peak season. Furthermore, Moore HK is unable to estimate the additional time and costs required to complete the FY2024 Audit on time in accordance with the timetable determined by the Company’s management. In view of this, the Board has requested Moore HK to resign as the auditor of the Group. After due and careful consideration, Moore HK has agreed with the Board’s recommendation and has decided to resign as auditor of the Group. |
| Tempus Holdings Limited | 06880 | 09-Jan-19 | 03-Jan-25 | | |
| Yunnan Water Investment Co., Limited | 06839 | 30-Jan-23 | 27-Dec-24 | | Not Specified. Appointed international auditor: Forvis Mazars CPA Limited and domestic auditor Mazars Certified Public Accountants LLP. |
| Dowway Holdings Limited | 08403 | 29-Dec-22 | 06-Dec-24 | | Could not reach a consensus in respect of the audit fee for the year ending 31 December 2024. |
| CHINA FINANCIAL INTERNATIONAL INVESTMENTS LIMITED | 00721 | 16-Jul-19 | 06-Dec-24 | | Lack of an agreement between the Company and Moore in respect of the level of audit fees, the availability of internal resources in light of current workloads of Moore, and the professional risk associated with the audit and the matters as described in the basis of disclaimer of opinion section of independent auditors’ report in the Company’s annual report for the year ended 30 June 2023, issued on and dated 29 December 2023. |
| China Sandi Holdings Limited | 00910 | 22-Aug-22 | 04-Dec-24 | | According to Moore’s letter of resignation dated 4 December 2024, (1) the Company had proposed to reduce the audit fee for FY2024, however the Company and Moore could not reach a consensus and as such, Moore has not been formally appointed by the Company to audit the Group’s consolidated financial statements of FY2024 nor had Moore commenced any related audit work; and (2) the agreed upon procedures service fee owed by the Company to Moore for the six-month period ended 30 June 2024 remains outstanding, which in the opinion of Moore that it may impair their independence according to Paragraph R410.13 of the Code of Ethics for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants, and which also raised concerns on whether the Company would be able to settle its audit fees for FY2024 should a consensus on such fees be reached. |
| SEM Holdings Limited (KY) | 09929 | 30-Nov-21 | 15-Nov-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| Smart Fish Wealthlink Holdings Limited | 00139 | 15-Nov-19 | 14-Aug-24 | | The Company cannot reach consensus on the proposed fees for the year ending 31 December 2024 with Moore. |
| Xinyuan Property Management Service (Cayman) Ltd. | 01895 | 08-Nov-21 | 28-Jun-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| Narnia (Hong Kong) Group Company Limited | 08607 | 15-Nov-21 | 28-Jun-24 | | Key unresolved audit issues and inability to estimate a timetable for completing the audit of the 2023 Annual Results. |
| Magnus Concordia Group Limited | 01172 | 18-Oct-21 | 28-Mar-24 | | Professional risk, level of audit fees, and available resources. |
| Pacific Legend Group Limited | 08547 | 15-Dec-23 | 18-Mar-24 | | Delay in obtaining certain requested information from the management for the purpose of its audit. The requested information includes: the audit confirmations
from debtors, creditors and banks; and (b) the management’s impairment assessment of the
Group’s goodwill, receivables and property, plant and equipment with details of the models,
assumptions and key inputs.
|
| Wanka Online Inc. | 01762 | 10-Nov-23 | 11-Mar-24 | | Could not reach a consensus on the time and cost for completing the audit work. |
| Chi Kan Holdings Limited | 09913 | 21-Dec-21 | 06-Mar-24 | | Could not reach a consensus in respect of the audit fee. |
| All Nation International Group Limited (KY) | 08170 | 11-Jun-19 | 31-Jan-24 | | Unable to obtain further information nor satisfactory explanation about the suspicious round robin fund flow scheme and unable to determine and perform the necessary additional audit procedures on the commodities trading of the Group. |
| Glory Health Industry Limited | 02329 | 30-Jul-21 | 28-Nov-23 | | Retirement |
| China Creative Digital Entertainment Limited | 08078 | 12-Jul-19 | 31-Oct-23 | | |
| North Mining Shares Company Limited | 00186 | 11-Nov-16 | 21-Apr-23 | | Historical transition (details not available in archive) |
| Allied Sustainability and Environmental Consultants Group Limited | 08320 | 09-May-19 | 20-Apr-23 | | Historical transition (details not available in archive) |
| LIT Life Holdings Limited | 08079 | 24-Mar-16 | 18-Apr-23 | | Historical transition (details not available in archive) |
| Min Fu International Holding Limited (KY) | 08511 | 22-Apr-22 | 10-Mar-23 | | Historical transition (details not available in archive) |
| Mount Everest Gold Group Company Limited (KY) | 01815 | 27-Nov-20 | 19-Jan-23 | | Historical transition (details not available in archive) |
| China Silver Group Limited | 00815 | 27-Nov-20 | 19-Jan-23 | | Historical transition (details not available in archive) |
| Shimao Services Holdings Limited | 00873 | 29-Apr-22 | 17-Jan-23 | | Historical transition (details not available in archive) |
| Medicskin Holdings Limited | 08307 | 26-Feb-19 | 20-Dec-22 | | Historical transition (details not available in archive) |
| Winshine Science Company Limited | 00209 | 06-Jun-19 | 16-Dec-22 | | Historical transition (details not available in archive) |
| hmvod Limited | 08103 | 22-Jul-22 | 09-Nov-22 | | Historical transition (details not available in archive) |
| SV Vision Limited | 08429 | 27-Nov-17 | 04-Nov-22 | | Historical transition (details not available in archive) |
| Goldway Education Group Limited | 08160 | 17-Nov-16 | 01-Nov-22 | | Historical transition (details not available in archive) |
| Tong Tong AI Social Group Limited | 00628 | 03-Nov-20 | 26-Aug-22 | | Historical transition (details not available in archive) |
| Yuanda China Holdings Limited | 02789 | 20-Dec-21 | 17-Jun-22 | | Historical transition (details not available in archive) |
| CHAMPION TECHNOLOGY HOLDINGS LIMITED | 00092 | 17-Aug-16 | 15-Jun-22 | | Historical transition (details not available in archive) |
| KANTONE HOLDINGS LIMITED | 01059 | 17-Aug-16 | 15-Jun-22 | | Historical transition (details not available in archive) |
| Universal Star (Holdings) Limited | 02346 | 17-Dec-20 | 13-May-22 | | Historical transition (details not available in archive) |
| Kin Pang Holdings Limited | 01722 | 30-Dec-19 | 29-Apr-22 | | Historical transition (details not available in archive) |
| Kinetix Systems Holdings Limited | 08606 | 30-Jun-18 | 21-Jan-22 | | Historical transition (details not available in archive) |
| Up Energy Development Group Limited | 00307 | 15-Jan-21 | 05-Jan-22 | | |
| Jiyi Holdings Limited | 01495 | 12-Nov-20 | 03-Jan-22 | | Historical transition (details not available in archive) |
| China Dredging Environment Protection Holdings Limited | 00871 | 31-Oct-18 | 22-Dec-21 | | Historical transition (details not available in archive) |
| TL Natural Gas Holdings Limited | 08536 | 21-Jul-21 | 17-Dec-21 | | Historical transition (details not available in archive) |
| Global Mastermind Holdings Limited | 08063 | 19-Dec-18 | 10-Dec-21 | | Historical transition (details not available in archive) |
| Rosan Resources Holdings Limited | 00578 | 19-Jun-15 | 03-Sept-21 | | Historical transition (details not available in archive) |
| Jiufang Digital Technology Holdings Limited | 08238 | 14-Apr-21 | 30-Aug-21 | | Historical transition (details not available in archive) |
| Longrun Tea Group Company Limited | 02898 | 04-Oct-17 | 21-Jul-21 | | |
| Billion Industrial Holdings Limited | 02299 | 18-Dec-20 | 24-Jun-21 | | Historical transition (details not available in archive) |
| 7Road Holdings Limited | 00797 | 10-Apr-20 | 12-May-21 | | Historical transition (details not available in archive) |
| Joy City Property Limited | 01189 | 10-Aug-18 | 02-Mar-21 | | Historical transition (details not available in archive) |
| Asia Television Holdings Limited | 00707 | 18-Dec-15 | 29-Dec-20 | | Historical transition (details not available in archive) |
| China Tian Yuan Healthcare Group Limited | 00557 | 13-Jan-20 | 24-Dec-20 | | Historical transition (details not available in archive) |
| Larry Jewelry International Company Limited | 08351 | 08-Apr-20 | 14-Aug-20 | | Historical transition (details not available in archive) |
| Peace Map Holding Limited | 00402 | 17-Jan-20 | 03-Aug-20 | | |
| Long Well International Holdings Limited | 00850 | 11-Jun-19 | 04-May-20 | | Historical transition (details not available in archive) |
| China Wood International Holding Co., Limited | 01822 | 21-Dec-18 | 18-Mar-20 | | Historical transition (details not available in archive) |
| Capital Finance Holdings Limited | 08239 | 29-Apr-16 | 20-Sept-19 | | Historical transition (details not available in archive) |
| Huasheng International Holding Limited | 01323 | 12-Dec-14 | 15-Mar-19 | | Historical transition (details not available in archive) |
| China Yurun Food Group Limited | 01068 | 25-Nov-16 | 03-Dec-18 | | Historical transition (details not available in archive) |
| GENES TECH | 08257 | 30-Jun-17 | 27-Jun-18 | | Historical transition (details not available in archive) |
| Artini Holdings Limited | 00789 | 21-Jun-17 | 27-Mar-18 | | Historical transition (details not available in archive) |
| Greenheart Group Limited | 00094 | 13-Nov-15 | 15-Nov-17 | | Historical transition (details not available in archive) |
| Jilin Qifeng Chemical Fiber Co., Ltd. | 00549 | 29-Jan-15 | 16-Jun-17 | | |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 14-Sept-15 | 16-Dec-16 | | Historical transition (details not available in archive) |
