| 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 | | | |
| Yinsheng Digifavor Company Limited | 03773 | 08-Jun-23 | | | |
| PERFECT GROUP | 03326 | 05-Jun-23 | | | |
| PERFECT GROUP | 03326 | 21-Apr-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 | | | |
| Yunnan Water Investment Co., Limited | 06839 | 11-Nov-22 | | | Not Specified. Appointed international auditor: Forvis Mazars CPA Limited and domestic auditor Mazars Certified Public Accountants LLP |
| 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 | | | |
| China Datang Corporation Renewable Power Co., Limited | 01798 | 14-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 | | | |
| 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 | | | |
| Raffles Interior Limited | 01376 | 24-May-21 | 25-Sept-26 | | Supplemental Announcement: Genuine auditor change: Moore CPA Limited resigned as auditor of the Company. The resignation letter dated 25 September 2026 (and supplemental letter dated 28 September 2026) cited outstanding audit matters and concerns relating to (i) alleged unauthorised execution of a proposed RMB300,000,000 acquisition by Mr. Zheng and related conduct/conflicts and documentation/valuation issues; (ii) demand letters and related arbitration/PRC legal disputes and non-disclosure issues; and (iii) findings and limitations of an independent forensic investigation by Kroll (HK) Limited, including non-cooperation/limitations and inability to reach definitive conclusions, leading to audit scope limitations and concerns about obtaining sufficient appropriate audit evidence and reliable written representations to complete the audit for FY ended 31 Dec 2025. |
| China NT Pharma Group Company Limited | 01011 | 14-Dec-22 | 04-Jun-26 | | Moore CPA Limited retired as the auditor with effect from the conclusion of the AGM held on 4 June 2026 because the ordinary resolution regarding its re-appointment was not passed by the shareholders. On 28 August 2026, less than 50% of the votes cast at the EGM were in favour of the proposed resolution regarding the appointment of CCTH CPA Limited as the auditor. |
| 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 | | Prior to the events as disclosed in the Supplemental Announcement, the unexpected resignation of the Group’s senior management from finance department in late January 2025, disrupted the communication between the Company and Moore HK regarding the audit procedures. The Company allocated additional time and resources to internally sort out the outstanding audit works and spent extra effort to keep the audit progress on track in accordance with the pre-determined timeline. The Outstanding Information as disclosed in the Supplemental Announcement include: • Inventory aging: Moore HK requested the Company to prepare the aging analysis in their specific format; • Impairment assessment for intangible assets and goodwill: Moore HK required the Company to further enhance the forecast and elaborate on certain aspects, including but not limited to the reasonableness of revenue growth rates in future business plans, supported by industry growth rates; • Trade receivable aging: Moore HK requested the Company to complete the expected credit loss calculation process and provide a report with detailed supporting documents; • Investment in the joint venture: Moore HK requested fair value calculation and supporting documents; • Valuation of unlisted fund investments and unlisted equity investments: Moore HK requested a complete fair value calculation and report; • Calculation of deferred tax liabilities for dividend withholding tax: Moore HK claimed that they did not receive formal board resolution confirmation documents. |
| 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 | | Having taken into account factors including the level of audit fees and the available internal resources in light of current work flow. |
| Allied Sustainability and Environmental Consultants Group Limited | 08320 | 09-May-19 | 20-Apr-23 | | Could not reach an agreement on the audit fee for the year ended 31 March 2023. |
| LIT Life Holdings Limited | 08079 | 24-Mar-16 | 18-Apr-23 | | Factors including the level of audit fees and the available internal resources in light of current work flow and professional risk associated with the audit. |
| Min Fu International Holding Limited (KY) | 08511 | 22-Apr-22 | 10-Mar-23 | | Could not reach a consensus in respect of the audit fee for the year ending 31 March 2023. |
| Mount Everest Gold Group Company Limited (KY) | 01815 | 27-Nov-20 | 19-Jan-23 | | Unable to reach an agreement on the proposed audit fee for the year ended 31 December 2022. |
| China Silver Group Limited | 00815 | 27-Nov-20 | 19-Jan-23 | | Unable to reach an agreement on the proposed audit fee for the year ended 31 December 2022. Decision to resign was reached after taking into account many factors including the level of audit fees, their available internal resources in the light of current work flows, the professional risk with the audit and the matters described in the section headed “Independent Auditor’s Report – Basis for Disclaimer of Opinion” in the annual report of the Company for the year ended 31 December 2021 |
| Shimao Services Holdings Limited | 00873 | 29-Apr-22 | 17-Jan-23 | | Could not reach a consensus on the audit fee for the audit of the financial year ended 31 December 2022. |
| Medicskin Holdings Limited | 08307 | 26-Feb-19 | 20-Dec-22 | | Could not reach a mutual agreement in respect of the audit fee. |
| Winshine Science Company Limited | 00209 | 06-Jun-19 | 16-Dec-22 | | Carefully considering many factors including the matters as described in the basis for disclaimer of opinion section of the independent auditors’ report in the Company’s annual report for the year ended 31 December 2021, the level of audit fees, the availability of their internal resources in the light of current work flows, the professional risk with the audit and the outstanding unpaid audit fee for the year ended 31 December 2021. |
| hmvod Limited | 08103 | 22-Jul-22 | 09-Nov-22 | | Could not reach a consensus on several key matters including the response rate on the return of the audit confirmations from debtors, creditors and banks; the management’s assumptions applied on the impairment assessment on the Group’s goodwill and intangible assets; and information about certain opening balances and comparatives. |
| SV Vision Limited | 08429 | 27-Nov-17 | 04-Nov-22 | | Could not reach a consensus on the audit fee. |
| Goldway Education Group Limited | 08160 | 17-Nov-16 | 01-Nov-22 | | Could not reach a consensus in respect of the audit fee of the Company for year ending 31 March 2023. |
| Tong Tong AI Social Group Limited | 00628 | 03-Nov-20 | 26-Aug-22 | | Many factors, including the level of audit fees, its available internal resources in light of current work flows, and the professional risk associated with the audit. |
| Yuanda China Holdings Limited | 02789 | | 30-Jun-22 | | Not Specified |
| Yuanda China Holdings Limited | 02789 | 20-Dec-21 | 17-Jun-22 | | Impact of the prevention and control policies in response to the recent resurgence of COVID-19 epidemic in both Hong Kong and mainland China on the Company’s financial reporting and auditing procedures. The Group is unable to negotiate and agree with Moore for a mutually acceptable timetable to complete the audit for the year ended 31 December 2021. |
| CHAMPION TECHNOLOGY HOLDINGS LIMITED | 00092 | 17-Aug-16 | 15-Jun-22 | | Could not reach a consensus on the audit fee for the year ending 30 June 2022. |
| KANTONE HOLDINGS LIMITED | 01059 | 17-Aug-16 | 15-Jun-22 | | Could not reach a consensus on the audit fee for the year ending 30 June 2022. |
| Universal Star (Holdings) Limited | 02346 | 17-Dec-20 | 13-May-22 | | The Company could not agree with Moore Hong Kong on the Outstanding Matters, the timeline and possible additional fee for completion of the audit. |
| Kin Pang Holdings Limited | 01722 | 30-Dec-19 | 29-Apr-22 | | Lack of consensus between it and the Company in relation to the additional time required for completing the audit in respect of the year ended 31 December 2021, having regard to the impact of various prevention and control policies implemented by the Hong Kong and Macau governments in response to the resurgence of COVID-19 epidemic in 2022. |
| Kinetix Systems Holdings Limited | 08606 | 30-Jun-18 | 21-Jan-22 | | Could not reach a consensus in respect of the audit fee. |
| Up Energy Development Group Limited | 00307 | 15-Jan-21 | 05-Jan-22 | | |
| Jiyi Holdings Limited | 01495 | 12-Nov-20 | 03-Jan-22 | | Could not reach an agreement on the audit fee for the financial year ended 31 December 2021. |
| 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) |
| Kin Pang Holdings Limited | 01722 | | 10-May-21 | | Not Specified |
| 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) |
| Greenheart Group Limited | 00094 | 28-Jun-12 | 13-Nov-15 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 19-Aug-14 | 14-Sept-15 | | Historical transition (details not available in archive) |
| China Qinfa Group Limited | 00866 | 30-Jun-14 | 25-Jun-15 | | Historical transition (details not available in archive) |
| Rosan Resources Holdings Limited | 00578 | 28-Jul-14 | 19-Jun-15 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 26-Jun-06 | 16-Apr-14 | | Historical transition (details not available in archive) |
| Greenheart Group Limited | 00094 | 24-Apr-01 | 21-Dec-10 | | Historical transition (details not available in archive) |
| Global Mastermind Holdings Limited | 08063 | 20-Jul-01 | 05-May-08 | | Historical transition (details not available in archive) |
