| 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 | 05-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 | | | |
| 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 | | | |
| 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 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. |
| 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. |
| 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 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| JIYI HOLDINGS | 01495 | 12-Nov-20 | 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 |
| North Mining Shares Company Limited | 00186 | 26-Jun-06 | 16-Apr-14 | | Historical transition (details not available in archive) |
