| HKE HOLDINGS | 01726 | 04-May-26 | | | |
| MOON INC | 01723 | 04-Mar-26 | | | |
| SMART DIGI TECH | 01159 | 18-Dec-25 | | | |
| YUES INTL HLDG | 01529 | 18-Jul-25 | | | |
| GUANZE MEDICAL | 02427 | 30-Jun-25 | | | |
| JX ENERGY LTD. | 03395 | 23-Dec-24 | | | |
| HIGHTIDE-B | 02511 | 11-Dec-24 | | | |
| LINMON MEDIA | 09857 | 06-Dec-24 | | | |
| NOIZ Group Limited | 08163 | 05-Dec-24 | | | |
| CHINA MAPLE LEAF EDUCATIONAL SYSTEMS LIMITED | 01317 | 27-Aug-24 | | | |
| OURGAME | 06899 | 09-Aug-24 | | | |
| Hao Tian International Construction Investment Group Limited | 01341 | 26-Mar-24 | | | |
| Aceso Life Science Group Limited | 00474 | 26-Mar-24 | | | |
| Renze Harvest International Limited | 01282 | 05-Dec-23 | | | |
| SHIN HWA WORLD | 00582 | 28-Nov-23 | | | |
| AUSTAR | 06118 | 17-Nov-23 | | | |
| Baiying Holdings Group Limited | 08525 | 27-Jun-23 | | | |
| Perfect Group International Holdings Limited | 03326 | 04-Jun-23 | | | |
| Skyfame Realty (Holdings) Limited | 00059 | 17-Jan-23 | | | |
| Crypto Flow Technology Limited | 08198 | 30-Nov-22 | | | |
| Sinohope Technology Holdings Limited | 01611 | 08-Nov-22 | | | |
| PUTIAN COMMUNICATION GROUP LIMITED | 01720 | 27-Oct-22 | | | |
| hmvod Limited | 08103 | 21-Jul-22 | | | |
| China Datang Corporation Renewable Power Co., Limited | 01798 | 29-Jun-22 | | | |
| Datang Environment Industry Group Co., Ltd. | 01272 | 29-Jun-22 | | | |
| Ares Asia Limited | 00645 | 12-Jun-22 | | | |
| China National Building Material Company Limited | 03323 | 29-May-22 | | | |
| Shunten International (Holdings) Limited | 08185 | 24-Apr-22 | | | |
| China Rongzhong Financial Holdings Company Limited | 03963 | 07-Apr-22 | | | |
| BGMC International Limited | 01693 | 04-Jan-22 | | | |
| China Renewable Energy Investment Limited | 00987 | 29-Dec-21 | | | |
| Beijing Sports and Entertainment Industry Group Limited | 01803 | 02-Dec-21 | | | |
| Prosperity Group International Limited (KY) | 01421 | 01-Dec-21 | | | |
| China Oriented International Holdings Limited | 01871 | 28-Nov-21 | | | |
| Raffles Interior Limited | 01376 | 23-May-21 | | | |
| ISP Global Limited | 08487 | 29-Apr-21 | | | |
| LUMINA GROUP LIMITED (KY) | 08470 | 31-Mar-21 | | | |
| LUMINA GROUP LIMITED (KY) | 01162 | 31-Mar-21 | | | |
| Up Energy Development Group Limited | 00307 | 14-Jan-21 | | | |
| EPI (Holdings) Limited | 00689 | 03-Jan-21 | | | |
| Jiyi Holdings Limited | 01495 | 11-Nov-20 | | | |
| Tong Tong AI Social Group Limited | 00628 | 02-Nov-20 | | | |
| Wei Yuan Holdings Limited | 01343 | 28-Sep-20 | | | |
| Clifford Modern Living Holdings Limited | 03686 | 25-Jun-20 | | | |
| Peace Map Holding Limited | 00402 | 16-Jan-20 | | | |
| G-Resources Group Limited | 01051 | 02-Jan-20 | | | |
| 361 Degrees International Limited | 01361 | 12-Nov-19 | | | |
| China Creative Digital Entertainment Limited | 08078 | 11-Jul-19 | | | |
| Medicskin Holdings Limited | 08307 | 25-Feb-19 | | | |
| Tempus Holdings Limited | 06880 | 08-Jan-19 | | | |
| China Shanshui Cement Group Limited | 00691 | 09-Aug-18 | | | |
| Town Health International Medical Group Limited | 08138 | 14-Feb-18 | | | |
| Town Health International Medical Group Limited | 03886 | 14-Feb-18 | | | |
| New Ray Medicine International Holding Limited | 08180 | 29-Jan-18 | | | |
| New Ray Medicine International Holding Limited | 06108 | 29-Jan-18 | | | |
| Longrun Tea Group Company Limited | 02898 | 03-Oct-17 | | | |
| Genes Tech Group Holdings Company Limited | 08257 | 29-Jun-17 | | | |
| Future World Holdings Limited | 00572 | 21-Mar-17 | | | |
| Touyun Biotech Group Limited | 01332 | 15-Nov-16 | | | |
| China Qinfa Group Limited | 00866 | 24-Jun-15 | | | |
| Jilin Qifeng Chemical Fiber Co., Ltd. | 00549 | 28-Jan-15 | | | |
| WOER | 09981 | | | | |
| China NT Pharma Group Company Limited | 01011 | 13-Dec-22 | 04-Jun-26 | | SUPPLEMENTAL ANNOUNCEMENT: The ordinary resolution regarding the re-appointment of Moore CPA Limited was not passed at the annual general meeting. As the ordinary resolution was not passed Moore has retired as the auditor with effect from the conclusion of
the AGM. |
| China General Education Group Limited | 02175 | 14-Sep-23 | 06-Mar-26 | | Unable to reach a consensus on the auditors’ remuneration in respect of the audit for the year ended 31 August 2026. Moore has confirmed that except for the matters described in the Basis for qualified opinion section in the independent auditor’s report for the year ended 31 August 2025, there are no matters or circumstances in connection with its resignation that need to be brought to the attention of the shareholders. |
| CH GENERAL EDU | 02175 | | 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 | 29-Jun-20 | 30-Dec-25 | | Could not reach an agreement on the audit fees. |
| PHOENITRON HOLD | 08066 | | 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 | 09-Jun-20 | 17-Dec-25 | | Unable to reach a consensus on the proposed audit fee for the financial year ending 31 March 2026. |
| MEDIWELCOME | 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 | 21-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. |
| LOPAL TECH | 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. |
| LOPAL TECH | 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. Also a domestic auditor change from Gongzheng Tianye Certified Public Accountants (Special General Partnership) to Ernst & Young Hua Ming LLP. |
| Baijin Life Science Holdings Limited | 01466 | 03-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. |
| Baijin Life Science Holdings Limited | 01466 | | 27-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 | 01931 | 28-Oct-24 | 16-Feb-25 | | Historical transition (details not available in archive) |
| Yunnan Water Investment Co., Limited | 06839 | 29-Jan-23 | 27-Dec-24 | | Not Specified. Appointed international auditor: Forvis Mazars CPA Limited and domestic auditor Mazars Certified Public Accountants LLP. |
| Yunnan Water Investment Co., Limited | 06839 | | 26-Dec-24 | | Historical transition (details not available in archive) |
| C FIN INT INV | 00721 | | 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. |
| DOWWAY | 08403 | | 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 | 15-Jul-19 | 05-Dec-24 | | Historical transition (details not available in archive) |
| Dowway Holdings Limited | 08403 | | 05-Dec-24 | | Could not reach a consensus in respect of the audit fee for the year ending 31 December 2024. |
| CHINA SANDI | 00910 | | 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 HLDGS | 09929 | | 15-Nov-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| SEM Holdings Limited (KY) | 09929 | 29-Nov-21 | 14-Nov-24 | | Historical transition (details not available in archive) |
| Smart Fish Wealthlink Holdings Limited | 00139 | 14-Nov-19 | 14-Aug-24 | | The Company cannot reach consensus on the proposed fees for the year ending 31 December 2024 with Moore. |
| Smart Fish Wealthlink Holdings Limited | 00139 | | 13-Aug-24 | | The Company cannot reach consensus on the proposed fees for the year ending 31 December 2024 with Moore. |
| NARNIA GROUP | 08607 | | 28-Jun-24 | | Key unresolved audit issues and inability to estimate a timetable for completing the audit of the 2023 Annual Results. |
| XINYUAN PM | 01895 | | 28-Jun-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| Xinyuan Property Management Service (Cayman) Ltd. | 01895 | 07-Nov-21 | 27-Jun-24 | | Historical transition (details not available in archive) |
| Narnia (Hong Kong) Group Company Limited | 08607 | 14-Nov-21 | 27-Jun-24 | | Historical transition (details not available in archive) |
| MAGNUSCONCORDIA | 01172 | | 28-Mar-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| Magnus Concordia Group Limited | 01172 | 17-Oct-21 | 27-Mar-24 | | Historical transition (details not available in archive) |
| PACIFIC LEGEND | 08547 | | 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.
|
| PACIFIC LEGEND | 08547 | 15-Dec-23 | 17-Mar-24 | | Historical transition (details not available in archive) |
| WANKA ONLINE | 01762 | | 11-Mar-24 | | Could not reach a consensus on the time and cost for completing the audit work. |
| Wanka Online Inc. | 01762 | 09-Nov-23 | 10-Mar-24 | | Historical transition (details not available in archive) |
| CHI KAN HLDGS | 09913 | | 06-Mar-24 | | Could not reach a consensus in respect of the audit fee. |
| Chi Kan Holdings Limited | 09913 | 20-Dec-21 | 05-Mar-24 | | Historical transition (details not available in archive) |
| All Nation International Group Limited (KY) | 08170 | 10-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. |
| All Nation International Group Limited (KY) | 08170 | | 30-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 | 02329 | | 28-Nov-23 | | Could not reach a consensus on the audit fee for the year ending December 31, 2023. Outstanding audit fees for the year ending December 31, 2022. Concerns regarding the capability of the Company to compile its financial statements and relevant supporting evidence timely and accurately. |
| Glory Health Industry Limited | 02329 | 29-Jul-21 | 27-Nov-23 | | Historical transition (details not available in archive) |
| Nimble Holdings Company Limited | 00186 | 10-Nov-16 | 20-Apr-23 | | Historical transition (details not available in archive) |
| Allied Sustainability and Environmental Consultants Group Limited | 08320 | 08-May-19 | 19-Apr-23 | | Historical transition (details not available in archive) |
| Wisdomcome Group Holdings Limited | 08079 | 23-Mar-16 | 17-Apr-23 | | Historical transition (details not available in archive) |
| Mount Everest Gold Group Company Limited (KY) | 01815 | 26-Nov-20 | 18-Jan-23 | | Historical transition (details not available in archive) |
| China Silver Group Limited | 00815 | 26-Nov-20 | 18-Jan-23 | | Historical transition (details not available in archive) |
| Shimao Services Holdings Limited | 00873 | | 16-Jan-23 | | Historical transition (details not available in archive) |
| Winshine Science Company Limited | 00209 | 05-Jun-19 | 15-Dec-22 | | Historical transition (details not available in archive) |
| SV Vision Limited | 08429 | | 03-Nov-22 | | Historical transition (details not available in archive) |
| Yuanda China Holdings Limited | 02789 | 19-Dec-21 | 16-Jun-22 | | Historical transition (details not available in archive) |
| CHAMPION TECHNOLOGY HOLDINGS LIMITED | 00092 | 16-Aug-16 | 14-Jun-22 | | Historical transition (details not available in archive) |
| KANTONE HOLDINGS LIMITED | 01059 | 16-Aug-16 | 14-Jun-22 | | Historical transition (details not available in archive) |
| Universal Star (Holdings) Limited | 02346 | 16-Dec-20 | 12-May-22 | | Historical transition (details not available in archive) |
| Kin Pang Holdings Limited | 01722 | 29-Dec-19 | 28-Apr-22 | | Historical transition (details not available in archive) |
| Kinetix Systems Holdings Limited | 08606 | | 20-Jan-22 | | Historical transition (details not available in archive) |
| China Dredging Environment Protection Holdings Limited | 00871 | 30-Oct-18 | 21-Dec-21 | | Historical transition (details not available in archive) |
| TL Natural Gas Holdings Limited | 08536 | 20-Jul-21 | 16-Dec-21 | | Historical transition (details not available in archive) |
| Global Mastermind Holdings Limited | 08063 | 18-Dec-18 | 09-Dec-21 | | Historical transition (details not available in archive) |
| Rosan Resources Holdings Limited | 00578 | 18-Jun-15 | 02-Sep-21 | | Historical transition (details not available in archive) |
| Winto Group (Holdings) Limited | 08238 | 13-Apr-21 | 29-Aug-21 | | Historical transition (details not available in archive) |
| Billion Industrial Holdings Limited | 02299 | 17-Dec-20 | 23-Jun-21 | | Historical transition (details not available in archive) |
| 7Road Holdings Limited | 00797 | 09-Apr-20 | 11-May-21 | | Historical transition (details not available in archive) |
| GREATER BAY AREA DYNAMIC GROWTH HOLDING LIMITED (BM) | 01189 | 09-Aug-18 | 01-Mar-21 | | Historical transition (details not available in archive) |
| Asia Television Holdings Limited | 00707 | 17-Dec-15 | 28-Dec-20 | | Historical transition (details not available in archive) |
| China Tian Yuan Healthcare Group Limited | 00557 | 12-Jan-20 | 23-Dec-20 | | Historical transition (details not available in archive) |
| Larry Jewelry International Company Limited | 08351 | 07-Apr-20 | 13-Aug-20 | | Historical transition (details not available in archive) |
| Long Well International Holdings Limited | 00850 | 10-Jun-19 | 03-May-20 | | Historical transition (details not available in archive) |
| China Wood International Holding Co., Limited | 08248 | 20-Dec-18 | 17-Mar-20 | | Historical transition (details not available in archive) |
| China Wood International Holding Co., Limited | 01822 | 20-Dec-18 | 17-Mar-20 | | Historical transition (details not available in archive) |
| Capital Finance Holdings Limited | 08239 | 28-Apr-16 | 19-Sep-19 | | Historical transition (details not available in archive) |
| Huasheng International Holding Limited | 01323 | 11-Dec-14 | 14-Mar-19 | | Historical transition (details not available in archive) |
| China Yurun Food Group Limited | 01068 | 24-Nov-16 | 02-Dec-18 | | Historical transition (details not available in archive) |
| Genes Tech Group Holdings Company Limited | 08257 | | 26-Jun-18 | | Historical transition (details not available in archive) |
| Artini Holdings Limited | 00789 | 20-Jun-17 | 26-Mar-18 | | Historical transition (details not available in archive) |
| Greenheart Group Limited | 00094 | 12-Nov-15 | 14-Nov-17 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 13-Sep-15 | 15-Dec-16 | | Historical transition (details not available in archive) |
