| Golden Solar New Energy Technology Holdings Limited | 01121 | 13-Feb-18 | | | |
| Polyard Petroleum International Group Limited | 08011 | 05-Dec-18 | 29-Apr-24 | | |
| XINJIANG TIANYE WATER SAVING IRRIGATION SYSTEM COMPANY LIMITED | 08280 | 15-Jun-12 | 28-Sept-23 | | Historical transition (details not available in archive) |
| XINJIANG TIANYE WATER SAVING IRRIGATION SYSTEM COMPANY LIMITED | 00840 | 15-Jun-12 | 28-Sept-23 | | Requirement of the Administrative Measures that a state-owned enterprise shall not, in principle, continuously appoint the same accounting firm for more than 8 years, and Pan-China Certified Public Accountants LLP has provided audit services to the Company for 12 years. |
| XINJIANG TIANYE WATER SAVING IRRIGATION SYSTEM COMPANY LIMITED | 00840 | 15-Jun-12 | 06-Sept-23 | | Pan-China has provided audit services to the Company for 12 years, which does not meet the requirement of the Administrative Measures on the tenure of service. |
| China High Precision Automation Group Limited | 00591 | 24-Aug-12 | 06-Jun-22 | | Pan-China has decided to withdraw from engagement of any services in PIE (Public Interest Entity) audits due to limitation of its manpower availability. |
| GT GROUP HOLDINGS LIMITED | 00263 | 28-Dec-09 | 19-Jan-22 | | Pan-China reported to the Board and the audit committee of the Company that additional audit procedures were required for completing certain outstanding audit issues. Could not reach a consensus on the additional audit fees. |
| INNO-TECH HOLDINGS LIMITED | 08202 | 07-Jan-20 | 27-Oct-20 | | |
| Hong Kong Life Sciences and Technologies Group Limited | 08085 | 21-Apr-08 | 14-Sept-20 | | |
| Boyaa Interactive International Limited | 00434 | 02-Aug-16 | 09-Apr-20 | | Historical transition (details not available in archive) |
| Hang Pin Living Technology Company Limited | 01682 | 31-Aug-17 | 02-Apr-20 | | Historical transition (details not available in archive) |
| Baytacare Pharmaceutical Co., Ltd. | 08197 | 19-May-06 | 31-Jul-19 | | Historical transition (details not available in archive) |
| Polyard Petroleum International Group Limited | 08011 | 29-Nov-06 | 05-Dec-18 | | Historical transition (details not available in archive) |
| Southwest Securities International Securities Limited | 00812 | 20-Nov-15 | 15-Jun-18 | | Historical transition (details not available in archive) |
| Golden Solar New Energy Technology Holdings Limited | 01121 | 20-Dec-13 | 12-Feb-18 | | Historical transition (details not available in archive) |
| Paradise Entertainment Limited (BM) | 01180 | 25-Jan-10 | 25-May-17 | | Historical transition (details not available in archive) |
| Ping An Securities Group (Holdings) Limited | 00231 | 15-Jun-12 | 02-Jun-15 | | Historical transition (details not available in archive) |
| Shuanghua Holdings Limited | 01241 | 09-Jun-14 | 19-Sept-14 | | Historical transition (details not available in archive) |
| Richly Field China Development Limited | 00313 | 07-Nov-08 | 29-Apr-13 | | Historical transition (details not available in archive) |
| Sinopros Corporation Limited | 00727 | 05-Mar-12 | 26-Feb-13 | | Historical transition (details not available in archive) |
| Huiyin Holdings Group Limited | 08199 | 18-Mar-08 | 07-Dec-12 | | Historical transition (details not available in archive) |
| Huiyin Holdings Group Limited | 01178 | 18-Mar-08 | 07-Dec-12 | | Historical transition (details not available in archive) |
| Asian Capital Resources (Holdings) Limited | 08025 | 01-Feb-07 | 03-Dec-12 | | Historical transition (details not available in archive) |
| Seamless Green China (Holdings) Limited | 08150 | 07-Jan-09 | 29-Jun-12 | | Historical transition (details not available in archive) |
| China Daye Non-Ferrous Metals Mining Limited | 00421 | 01-Mar-06 | 23-May-12 | | Historical transition (details not available in archive) |
| China Daye Non-Ferrous Metals Mining Limited | 00661 | 01-Mar-06 | 23-May-12 | | Historical transition (details not available in archive) |
| XINJIANG TIANYE WATER SAVING IRRIGATION SYSTEM COMPANY LIMITED | 08280 | 27-Jan-11 | 26-Apr-12 | | Historical transition (details not available in archive) |
| XINJIANG TIANYE WATER SAVING IRRIGATION SYSTEM COMPANY LIMITED | 00840 | 27-Jan-11 | 26-Apr-12 | | Historical transition (details not available in archive) |
| Dejin Resources Group Company Limited | 01163 | 03-Jan-11 | 02-Mar-12 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 22-Mar-11 | 28-Feb-12 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00433 | 22-Mar-11 | 28-Feb-12 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00206 | 22-Mar-11 | 28-Feb-12 | | Historical transition (details not available in archive) |
| Great World Company Holdings Ltd | 08003 | 30-Apr-07 | 18-May-10 | | Historical transition (details not available in archive) |
| King International Investment Limited (KY) | 00928 | 12-Nov-07 | 06-Oct-09 | | Historical transition (details not available in archive) |
| NATIONAL UNITED RESOURCES HOLDINGS LIMITED | 00254 | 01-Aug-06 | 23-Jun-09 | | Historical transition (details not available in archive) |
| IntelliMark AI International Limited | 08041 | 09-Oct-07 | 23-Feb-09 | | Historical transition (details not available in archive) |
| Silk Road Logistics Holdings Limited | 00988 | 17-May-05 | 05-Dec-08 | | Historical transition (details not available in archive) |
