| 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 | 03395 | 24-Dec-24 | | | |
| Hightide-B | 02511 | 11-Dec-24 | | | |
| Noiz Group | 08163 | 06-Dec-24 | | | |
| Linmon Media | 09857 | 06-Dec-24 | | | |
| Ivd Medical | 01931 | 28-Oct-24 | | | |
| Mapleleaf Edu | 01317 | 28-Aug-24 | | | |
| Ourgame | 06899 | 09-Aug-24 | | | |
| Hao Tian Intl | 01341 | 27-Mar-24 | | | |
| Aceso Life Sci | 00474 | 27-Mar-24 | | | |
| Renze Harvest | 01282 | 06-Dec-23 | | | |
| Shin Hwa World | 00582 | 28-Nov-23 | | | |
| Austar | 06118 | 17-Nov-23 | | | |
| Woer | 09981 | | | | |
| Ch General Edu | 02175 | | 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. |
| Phoenitron Hold | 08066 | | 30-Dec-25 | | Could not reach an agreement on the audit fees. |
| Ae Logistics | 08620 | | 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 | 01616 | | 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 | 30-Dec-24 | 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. |
| Baijin Life Sci | 01466 | | 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. |
| Yunnan Water | 06839 | | 27-Dec-24 | | Not Specified. Appointed international auditor: Forvis Mazars CPA Limited and domestic auditor Mazars Certified Public Accountants LLP. |
| 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 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. |
| Centralwealthgp | 00139 | | 14-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. |
| Magnusconcordia | 01172 | | 28-Mar-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| Pacific Legend | 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 | 01762 | 10-Nov-23 | 11-Mar-24 | | Could not reach a consensus on the time and cost for completing the audit work. |
| Chi Kan Hldgs | 09913 | | 06-Mar-24 | | Could not reach a consensus in respect of the audit fee. |
| All Nation Intl | 08170 | | 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 | 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. |
