| Yinsheng Digifavor Company Limited | 03773 | 29-Jun-23 | | | |
| ASIAN CITRUS HOLDINGS LIMITED | 00073 | 28-Jun-23 | | | |
| Baiying Holdings Group Limited | 08525 | 28-Jun-23 | | | |
| Yinsheng Digifavor Company Limited | 03773 | 08-Jun-23 | | | |
| PERFECT GROUP | 03326 | 21-Apr-23 | | | |
| SKYFAME B3311B | 05379 | 18-Jan-23 | | | |
| Skyfame Realty (Holdings) Limited | 05311 | 18-Jan-23 | | | |
| SKYFAME B2609B | 05367 | 18-Jan-23 | | | |
| SKYFAME B3111B | 05567 | 18-Jan-23 | | | |
| Skyfame Realty (Holdings) Limited | 05580 | 18-Jan-23 | | | |
| Dowway Holdings Limited | 08403 | 29-Dec-22 | | | |
| China NT Pharma Group Company Limited | 01011 | 14-Dec-22 | | | |
| 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 | | | |
| Sinohope Technology Holdings Limited | 01611 | 09-Nov-22 | | | |
| PUTIAN COMMUNICATION GROUP LIMITED | 01720 | 28-Oct-22 | | | |
| Future Machine Limited | 01401 | 18-Oct-22 | | | |
| A Metaverse Company | 01616 | 22-Jul-22 | | | |
| China Datang Corporation Renewable Power Co., Limited | 01798 | 30-Jun-22 | | | |
| Datang Environment Industry Group Co., Ltd. | 01272 | 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 | | | |
| 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 General Education Group Limited | 02175 | | | | |
| China Sandi Holdings Limited | 00910 | 22-Aug-22 | 04-Dec-24 | | Not Specified |
| North Mining Shares Company Limited | 00186 | | 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 | | 20-Apr-23 | | Could not reach an agreement on the audit fee for the year ended 31 March 2023. |
| LIT Life Holdings Limited | 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. |
| 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 | | 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 | | 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 | | 20-Dec-22 | | Could not reach a mutual agreement in respect of the audit fee. |
| Winshine Science Company Limited | 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 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 | | 04-Nov-22 | | Could not reach a consensus on the audit fee. |
| Goldway Education Group Limited | 08160 | | 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 | | 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 | | 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 HOLDINGS LIMITED | 01059 | | 15-Jun-22 | | Could not reach a consensus on the audit fee for the year ending 30 June 2022. |
| CHAMPION TECHNOLOGY HOLDINGS LIMITED | 00092 | | 15-Jun-22 | | Could not reach a consensus on the audit fee for the year ending 30 June 2022. |
| Universal Star (Holdings) Limited | 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 Holdings Limited | 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 Holdings Limited | 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. |
| Kin Pang Holdings Limited | 01722 | | 10-May-21 | | Not Specified |
