| Asian Citrus | 00073 | 28-Jun-23 | | | |
| Baiying Holding | 08525 | 28-Jun-23 | | | |
| Perfect Group | 03326 | 21-Apr-23 | | | |
| Skyfame B2509 | 05626 | 18-Jan-23 | | | |
| Skyfame B3211 | 05602 | 18-Jan-23 | | | |
| Skyfame B2609b | 05367 | 18-Jan-23 | | | |
| Skyfame B3311b | 05379 | 18-Jan-23 | | | |
| Skyfame B2609 | 05310 | 18-Jan-23 | | | |
| Skyfame B3111b | 05567 | 18-Jan-23 | | | |
| Skyfame B2409 | 05821 | 18-Jan-23 | | | |
| Skyfame Realty | 00059 | 18-Jan-23 | | | |
| Skyfame B3111 | 05855 | 18-Jan-23 | | | |
| Skyfame B2409b | 05580 | 18-Jan-23 | | | |
| Skyfame B3311 | 05311 | 18-Jan-23 | | | |
| Dowway | 08403 | 29-Dec-22 | | | |
| Nt Pharma | 01011 | 14-Dec-22 | | | |
| Crypto Flow | 08198 | 01-Dec-22 | | | |
| Kidsland Intl | 02122 | 18-Nov-22 | | | |
| Yunnan Water | 06839 | 11-Nov-22 | | | |
| Putian Comm | 01720 | 28-Oct-22 | | | |
| Sprocomm Intel | 01401 | 18-Oct-22 | | | |
| Datang Enviro | 01272 | 30-Jun-22 | | | |
| Datang Renew | 01798 | 14-Jun-22 | | | |
| Ares Asia | 00645 | 13-Jun-22 | | | |
| Shunten Intl | 00932 | 25-Apr-22 | | | |
| Rongzhong Fin | 03963 | 08-Apr-22 | | | |
| Tk New Energy | 08326 | 10-Mar-22 | | | |
| Bgmc | 01693 | 05-Jan-22 | | | |
| Cnbm | 03323 | | | | |
| A Metaverse | 01616 | | | | |
| Huobi Tech | 01611 | | | | |
| Nnk | 03773 | | | | |
| Ch General Edu | 02175 | | | | |
| China Sandi | 00910 | 22-Aug-22 | 04-Dec-24 | | Not Specified |
| Nimble Holdings | 00186 | 26-Jun-06 | 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. |
| Aec Group | 08320 | | 20-Apr-23 | | Could not reach an agreement on the audit fee for the year ended 31 March 2023. |
| Easy Repay Fin | 08079 | | 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. |
| Zc Tech Gp | 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. |
| Chi Silver Gp | 00815 | | 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 |
| Csmall | 01815 | | 19-Jan-23 | | Unable to reach an agreement on the proposed audit fee for the year ended 31 December 2022. |
| Shimao Services | 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 | 08307 | | 20-Dec-22 | | Could not reach a mutual agreement in respect of the audit fee. |
| Winshinesci-New | 00209 | | 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 | 08103 | | 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 | 08429 | | 04-Nov-22 | | Could not reach a consensus on the audit fee. |
| Goldway Edu | 08160 | | 01-Nov-22 | | Could not reach a consensus in respect of the audit fee of the Company for year ending 31 March 2023. |
| Gome Fin Tech | 00628 | | 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 | 02789 | | 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. |
| Kantone Holding | 01059 | | 15-Jun-22 | | Could not reach a consensus on the audit fee for the year ending 30 June 2022. |
| Champion Tech | 00092 | | 15-Jun-22 | | Could not reach a consensus on the audit fee for the year ending 30 June 2022. |
| Universal Star | 02346 | | 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 Hldgs | 01722 | | 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 | 08606 | | 21-Jan-22 | | Could not reach a consensus in respect of the audit fee. |
| Jiyi Holdings | 01495 | | 03-Jan-22 | | Could not reach an agreement on the audit fee for the financial year ended 31 December 2021. |