| QIDIAN GUOFENG | 01280 | 26-May-26 | | | |
| ARTA TECHFIN | 00279 | 13-Feb-26 | | | |
| FULLSHARE | 00607 | 10-Feb-26 | | | |
| CHINA HONGGUANG | 08646 | 23-Dec-25 | | | |
| CH FRONTIER TEC | 01661 | 18-Dec-25 | | | |
| YU TAK INT'L | 08048 | 17-Dec-25 | | | |
| TONGDA HONG TAI | 02363 | 11-Dec-25 | | | |
| YANCHENG PORT | 08310 | 10-Nov-25 | | | |
| BRAINHOLE TECH | 02203 | 05-Sep-25 | | | |
| CENT UNIT HLDG | 01959 | 27-Aug-25 | | | |
| VC HOLDINGS | 00821 | 30-Jun-25 | | | |
| KUANGCHI | 00439 | 27-Jun-25 | | | |
| AGILE GROUP | 03383 | 12-Jun-25 | | | |
| LVGEM CHINA | 00095 | 13-May-25 | | | |
| ELEGANCEOPTICAL | 00907 | 12-May-25 | | | |
| P.B. GROUP | 08331 | 24-Apr-25 | | | |
| CENTRAL DEV H | 00475 | 11-Apr-25 | | | |
| IMPERIUM FIN GP | 08029 | 11-Apr-25 | | | |
| SYNERTONE | 01613 | 02-Apr-25 | | | |
| XH NEWS MEDIA | 00309 | 31-Mar-25 | | | |
| IVD MEDICAL | 01931 | 20-Feb-25 | | | |
| FUTURE DATA | 08229 | 14-Feb-25 | | | |
| DAISHOMICROLINE | 00567 | 27-Jan-25 | | | |
| YUANHENG GAS | 00332 | 22-Jan-25 | | | |
| YIDA CHINA | 03639 | 24-Dec-24 | | | |
| TONTINE WINES | 00389 | 20-Dec-24 | | | |
| WELL LINK SEC | 08350 | 12-Dec-24 | | | |
| CC NEW LIFE | 09983 | 04-Dec-24 | | | |
| GD-HKGBA HLDGS | 01396 | 22-Nov-24 | | | |
| IMPERIUM TEC GP | 00776 | 01-Nov-24 | | | |
| GROWN UP GROUP | 01842 | 25-Oct-24 | | | |
| CENTRALCHINA MT | 09982 | 15-Oct-24 | | | |
| SHIFANG HLDG | 01831 | 19-Aug-24 | | | |
| ZENSUN EN N2509 | 05862 | 11-Jul-24 | | | |
| CHINA INFO TECH | 08178 | 28-Jun-24 | | | |
| JIAYUAN B2501 | 40779 | 07-May-24 | | | |
| JIAYUAN INTL | 02768 | 07-May-24 | | | |
| CDV HOLDINGS | 08280 | 12-Apr-24 | | | |
| COASTAL GL | 01124 | 27-Mar-24 | | | |
| BALK 1798 GP | 01010 | 29-Jan-24 | | | |
| SCE CM | 00606 | 29-Dec-23 | | | |
| CHINA SCE GROUP | 01966 | 29-Dec-23 | | | |
| KWG LIVING | 03913 | 27-Dec-23 | | | |
| KWG GROUP | 01813 | 27-Dec-23 | | | |
| TEAMWAY INT-NEW | 01239 | 15-Dec-23 | | | |
| REMT | 00601 | 17-Nov-23 | | | |
| SUNSHINE | 00509 | 17-Nov-23 | | | |
| OCI INTL | 00329 | 17-Nov-23 | | | |
| GW TIANDI | 01232 | 31-Oct-23 | | | |
| MILLION STARS | 08093 | 15-Aug-23 | | | |
| HUIJING HLDGS | 09968 | 07-Aug-23 | | | |
| DAFA PPT | 06111 | 16-Jun-23 | | | |
| SHINSUN N2308 | 40808 | 16-Jun-23 | | | |
| SHINSUN HOLD GP | 02599 | 16-Jun-23 | | | |
| TIAN CHENG HLDG | 02110 | 25-May-23 | | | |
| E&P GLOBAL | 01142 | 22-May-23 | | | |
| CIFI HLDG N2507 | 40120 | 16-May-23 | | | |
| CIFI HOLD GP | 00884 | 16-May-23 | | | |
| CIFI HLDG N2608 | 40681 | 16-May-23 | | | |
| CIFI HLDG N2403 | 05925 | 16-May-23 | | | |
| CIFI HLDG N2411 | 40046 | 16-May-23 | | | |
| CIFI HLDG N2805 | 40682 | 16-May-23 | | | |
| CIFI HLDG N2605 | 40464 | 16-May-23 | | | |
| CIFI HLDG SPCS | 05261 | 16-May-23 | | | |
| CIFI HLDG N2510 | 40316 | 16-May-23 | | | |
| CIFI HLDG N2704 | 40519 | 16-May-23 | | | |
| CIFI ES SERVICE | 01995 | 16-May-23 | | | |
| CIFI HL N2308-R | 85926 | 16-May-23 | | | |
| VICO INTL HLDGS | 01621 | 04-Apr-23 | | | |
| DATANG GROUP | 02117 | 31-Mar-23 | | | |
| MADISON HLDG | 08057 | 10-Mar-23 | | | |
| JILIN CHANGLONG | 08049 | 16-Jan-23 | | | |
| EVERGRANDE | 03333 | 16-Jan-23 | | | |
| EVERG SERVICES | 06666 | 16-Jan-23 | | | |
| EVERG VEHICLE | 00708 | 16-Jan-23 | | | |
| RUICHENG CHINA | 01640 | 11-Aug-22 | | | |
| COLOUR LIFE | 01778 | 28-Jul-22 | | | |
| FANTASIA | 01777 | 22-Jul-22 | | | |
| HANG CHI HLDG | 08405 | 27-May-22 | | | |
| LOGAN GRP N2510 | 40411 | 13-May-22 | | | |
| LOGAN GRP N2507 | 40642 | 13-May-22 | | | |
| LOGAN GRP N2801 | 40527 | 13-May-22 | | | |
| LOGAN GRP N2607 | 40754 | 13-May-22 | | | |
| LOGAN GRP N2409 | 40385 | 13-May-22 | | | |
| LOGAN GRP N2406 | 05732 | 13-May-22 | | | |
| LOGAN GRP N2501 | 40114 | 13-May-22 | | | |
| LOGAN GROUP | 03380 | 13-May-22 | | | |
| LOGAN GRP N2612 | 40508 | 13-May-22 | | | |
| C CARBONNEUTRAL | 01372 | 07-Apr-22 | | | |
| DRAGON KING GP | 08493 | 11-Mar-22 | | | |
| YUZHOU GROUP | 01628 | 25-Feb-22 | | | |
| CHINA HUAJUN GP | 00377 | | | | |
| SUNKWAN PPT | 06900 | | | | |
| ZENSUN ENT | 00185 | | | | |
| CCIAM FUTURE EN | 00145 | | | | |
| WAI HUNG GROUP | 03321 | | | | |
| C TRANSMISSION | 00658 | | | | |
| XIN YUAN ENT | 01748 | | | | |
| AB&B BIO-TECH-B | 02627 | | | | |
| SMART DIGI TECH | 01159 | 17-Oct-24 | 18-Dec-25 | | The Company is of the view that it would be in the best interests of the Company and its shareholders to change the auditor, considering various factors including but not limited to the Group’s new business developments and the anticipated expansion in the scale of the Group’s operations going forward. |
| SMART DIGI TECH | 01159 | 17-Oct-24 | 18-Dec-25 | | The Audit Committee obtained and reviewed the 2024-25 AFRC’s Annual Inspection Report publicly issued by AFRC. With reference to the findings in the 2024-25 AFRC’s Annual Inspection Report, the Audit Committee is not aware of any behavior or activities from Moore that will threaten the integrity, objectivity and independence or adversely affect its quality of audit. |
| INDIGO STAR | 08373 | 14-Jan-22 | 12-Dec-24 | | Could not reach an agreement on the audit fee. |
| TOMO HOLDINGS | 06928 | 21-Sep-22 | 26-Nov-24 | | Could not reach consensus on the audit fee. |
| ALCO HOLDINGS | 00328 | 16-May-23 | 18-Apr-24 | | Could not reach a consensus on the audit fee for the year ended 31 March 2024. |
| FULLWEALTH | 01034 | 01-Dec-22 | 24-Oct-23 | | Could not reach a consensus on the audit fee. |
| CENTURY ENT INT | 00959 | | 16-Mar-23 | | Professional risk associated with the audit and availability of the internal resources to meet the reporting deadline. Prism issued disclaimer of opinion on the Company’s financial statements for the year ended 31 March 2022. The management of the Company, including the directors of the Company, maintained discussion with the auditors from time to time on the audit engagement and audit findings, including but not limited to the going concern issue of the Company for the year ended 31 March 2022. It was understood that the valuation to be conducted for the intangible assets of the Company (i.e. the intangible asset arising from the non-competition agreement in connection with the Group’s AR/VR applications operation and the intangible asset arising from the license right of gaming tables in connection with the Group’s gaming table business in Cambodia) would be critical and would affect their opinion to be expressed in relation to the going concern issue. Therefore, it might pose the professional risk associated with the audit mentioned by Prism in its resignation letter. |
| CENTURY ENT INT | 00959 | | 08-Mar-23 | | Could not reach a consensus on the timetable for audit of the Group for the financial year ending 31 March 2023. |
| E&P GLOBAL | 01142 | 13-May-21 | 28-Sep-22 | | Ordinary resolution regarding re-appointment not being passed at the annual general meeting |