| MECOM Power and Construction Limited | 01183 | 28-May-26 | | | |
| MECOM Power and Construction Limited | 01183 | 10-Apr-26 | | | |
| Hing Ming Holdings Limited | 08425 | 22-Dec-25 | | | |
| WK Group (Holdings) Limited | 02535 | 25-Nov-25 | | | |
| GC Construction Holdings Limited | 01489 | 10-Feb-25 | | | |
| FingerTango Inc. | 06860 | 28-Nov-24 | | | |
| Century Group International Holdings Limited | 02113 | 25-Nov-24 | | | |
| Grand Talents Group Holdings Limited | 08516 | 19-Nov-24 | | | |
| Allied Sustainability and Environmental Consultants Group Limited | 08320 | 14-Nov-24 | | | |
| ITE (HOLDINGS) LIMITED | 08092 | 14-Nov-24 | | | |
| China Environmental Technology and Bioenergy Holdings Limited | 01237 | 11-Nov-24 | | | |
| Amasse Capital Holdings Limited | 08168 | 03-Oct-24 | | | |
| Unity Enterprise Holdings Limited | 02195 | 20-Aug-24 | | | |
| FDB Holdings Limited | 01826 | | 29-Jun-26 | | SUPPLEMENTAL AND CLARIFICATION - During the first quarter of 2026, the Company started to formulate business plans of
expanding its engineering, procurement and construction business overseas, and would like to explore business opportunities of infrastructure construction and development projects in countries along the Belt and Road Initiative, such as those in Central Asia. In light of the Group’s strategic expansion into overseas market and the increasing complexity of its business operations, the Audit Committee recommended, and the Board considered that the Change of Auditor from OOP to RSMHK is appropriate and necessary, for RSMHK’s more extensive international experience and technical expertise, enhance the effectiveness and breadth of the Group’s audit work, and to better align with the Company’s future development needs. |
| FDB Holdings Limited | 01826 | | 23-Jun-26 | | In order to promote good corporate governance and maintain the independence and objectivity of the Company’s independent auditor, the Board and the audit committee have reviewed the need to change the independent auditor. After careful consideration, the Board considers that it is an appropriate time for rotation of the Company’s auditor, and proposed not to re-appoint OOP as the independent auditor at the AGM. |
| FDB Holdings Limited | 01826 | 23-Sept-24 | 22-May-26 | | OOP has served as the independent auditor of the Company since 23 September 2024.. In order to promote good corporate governance and maintain the independence and objectivity of the Company’s independent auditor, the Board and the audit committee have reviewed the need to change the independent auditor. After careful consideration, the Board proposed not to re-appoint OOP as the independent auditor at the AGM. |
| Hua Xia Water Group Limited | 08401 | 12-Dec-24 | 08-Apr-26 | | Unable to reach a consensus on the proposed audit fee in respect of the audit for FY2025/26 due to, among other things, the recent business development of the Group and the resulting increase in the audit effort required. |
