PwC

Company	Stock Code	From	To	Release Date / Document Links	Reason for Change
Zhongji InnoLight Co., Ltd	03308	30-Jul-26
Hangzhou Qiandaohu Xunlong Sci-tech Co., Ltd.	06715	30-Jun-26
Shenzhen Creality 3D Technology Co., Ltd.	03388	29-May-26
TenNor Therapeutics (Suzhou) Limited	06872	22-May-26
Metis TechBio Co., Ltd.	07666	13-May-26
Shanghai Xizhi Technology Co., Ltd.	01879	28-Apr-26
Distinct Healthcare Holdings Limited	02677	06-Feb-26
Shanghai Biren Technology Co., Ltd.	06082	02-Jan-26
SHANGHAI ABLE DIGITAL SCIENCE&TECH CO., LTD.	02687	08-Dec-25
JST Group Corporation Limited	06687	21-Oct-25
Shanghai Zhida Technology Development Co., Ltd.	02650	10-Oct-25
160 Health International Limited	02656	17-Sept-25
Jiaxin International Resources Investment Limited	03858	28-Aug-25
Unisound AI Technology Co., Ltd.	09678	30-Jun-25
CaoCao Inc.	02643	25-Jun-25
Duality Biotherapeutics, Inc.	09606	15-Apr-25
Metasurface Technologies Holdings Limited	08637	15-Jan-25
3DG HOLDINGS (INTERNATIONAL) LIMITED	02882	20-Dec-24
China Merchants Port Holdings Company Limited	00144	27-May-24
SICHUAN EXPRESSWAY COMPANY LIMITED	00107	23-May-24
CHINA MERCHANTS CHINA DIRECT INVESTMENTS LIMITED	00133	21-May-24
CHINA OVERSEAS GRAND OCEANS GROUP LIMITED	00081	22-Apr-24
China Merchants Land Limited	00978	20-Mar-24
Expert Systems Holdings Limited	08319	02-Feb-24
CHINA TAIPING INSURANCE HOLDINGS COMPANY LIMITED	00966	18-Jan-23
GX HS HIGH DIV	03110	31-Mar-22
XIE Shares Malaysia (FTSE Bursa Malaysia KLCI) ETF	03029	31-Mar-22
GX CN EV BATT	02845	31-Mar-22
GX CN ROBO&AI	02807	31-Mar-22
Lyxor ETF Commodities Thomson Reuters/Jefferies CRB TR	02809	31-Mar-22
GX MSCI CHINA	03040	31-Mar-22
iShares CSI A-Share Infrastructure Index ETF	03006	31-Mar-22
ETFS Physical Silver ETF	03117	31-Mar-22
CICC-SZSE 100 Index Tracker	03051	31-Mar-22
GX CN SEMICON-U	09191	31-Mar-22
Global X Hang Seng China Enterprises Index Daily (-1x) Inverse Product	07362	31-Mar-22
F GX OIL	03097	31-Mar-22
Lyxor ETF MSCI Emerging Markets	02820	31-Mar-22
iShares CSI A-Share Energy Index ETF	03050	31-Mar-22
GX CN ROBO&AI-U	09807	31-Mar-22
Global X Hang Seng Index Daily (-1x) Inverse Product	07336	31-Mar-22
A GXCNINNOVATOR	03058	31-Mar-22
GX AUTO EV	02849	31-Mar-22
Global X CSI 300 ETF	83127	31-Mar-22
Lyxor ETF FTSE RAFI Europe	02806	31-Mar-22
Lyxor ETF Nasdaq-100	02826	31-Mar-22
GX CN BIOTECH-U	09820	31-Mar-22
GX CN SEMICON	03191	31-Mar-22
Global X Hang Seng Index Daily (2x) Leveraged Product	07231	31-Mar-22
Global X S&P 500 Daily (-1x) Inverse Product	07322	31-Mar-22
Global X CSI 300 ETF	03127	31-Mar-22
GX CN CONSUME-U	09806	31-Mar-22
Global X Hang Seng China Enterprises Index Daily (2x) Levraged Product	07230	31-Mar-22
GX CN CLOUD-U	09826	31-Mar-22
Samsung HSI Futures ETF	03124	31-Mar-22
iShares RMB Bond Index ETF	03139	31-Mar-22
GX CN EV BATT-U	09845	31-Mar-22
ETFS Physical Platinum ETF	03119	31-Mar-22
GX FINTECH	03185	31-Mar-22
GX CN CLN EN-U	09809	31-Mar-22
HSBC HOLDINGS PLC	00005	24-Apr-15
HSBC HOLDINGS PLC	00150	24-Apr-15
HONGKONG LAND HOLDINGS LIMITED	00007	02-Jun-92
SRE Group Limited	01207			04-Mar-24	Retirement of PwC
A-Living Smart City Services Co., Ltd.	03319			27-Feb-23	Not able to issue its review report before the Company was due to publish the Interim Results.
DA SEN HOLDINGS GROUP LIMITED	01580			31-Jan-22(1)31-Jan-22(2)	The Board has approved the appointment of Grant Thornton as the auditors of the Company to fill the casual vacancy following the resignation of PwC, pending the completion of certain internal procedures as required by Grant Thornton. The Company has since been advised by Grant Thornton that it may not have adequate human resources to carry out and complete the audit of the consolidated financial statements of the Group for the year ended 31 December 2021 within the respective deadlines
D&G Technology Holding Company Limited	01301			03-Aug-26	The Board and the Audit Committee consider that it is an appropriate time for the Company to rotate its external audit appointment, having regard to the length of PwC's tenure (since 2016).
Yibin City Commercial Bank Co., Ltd	02596			06-Mar-25(1)06-Mar-25(2)06-Mar-25(3)	The term of appointment expired upon the successful listing of the Bank. The Bank did not appoint any international auditor prior to the appointment of Confucius International CPA Limited as the international auditor of the Bank. The Bank has communicated with PricewaterhouseCoopers on the change of auditor, and has been informed that it has no disagreement on the change of auditor.
Guangzhou Rural Commercial Bank Co., Ltd.	01551			28-Nov-24(1)28-Nov-24(2)	In light of market information, based on the principle of prudence and taking into account the Bank’s business needs and demand for audit services, the Board proposes to change from PwC to the consortium of Deloitte Touche Tohmatsu Certified Public Accountants LLP and Deloitte Touche Tohmatsu as the domestic and international auditors of the Bank’s financial statements for the year ending December 31, 2024. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: Deloitte Touche Tohmatsu and domestic auditor Deloitte Touche Tohmatsu Certified Public Accountants LLP
BANK OF TIANJIN CO., LTD.	01578			21-Nov-24(1)21-Nov-24(2)	Taking into account market information and based on the principle of prudence, and having considered the Bank’s current business conditions and the demand for future audit services, the Bank proposed to terminate the appointment of PricewaterhouseCoopers Zhong Tian LLP and PricewaterhouseCoopers (collectively “PwC”) as the accounting firms for the Bank’s 2024 audit. The term of office of PwC will expire when the relevant resolutions on the termination of appointment of accounting firms are considered and approved at the shareholders’ general meeting. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP Accountants LLP
BOC HONG KONG (HOLDINGS) LIMITED (HK)	02388			29-Aug-24	Not Specified
BANK OF CHINA LIMITED	04619			19-Aug-24	Not Specified
BANK OF CHINA LIMITED	03988			19-Aug-24	Not Specified
Fuyao Glass Industry Group Co., Ltd.	03606			06-Aug-24	In view of recent issues related to the Company’s auditors, combined with market information, based on principle of prudence, and taking into account the Company’s current business situation and the future needs of audit services.
CHINA TELECOM CORPORATION LIMITED	00728			30-Jul-24	Company’s needs for audit services and in accordance with the relevant requirements for the selection and appointment of accounting firms by state-owned enterprises
Linekong Interactive Group Co., Ltd.	08267			30-May-23	Could not reach a consensus on the audit fee.
CMC REIT	01503
Ausnutria Dairy Corporation Ltd	01717
ASIA ORIENT HOLDINGS LIMITED	00214		28-Aug-26	28-Aug-26(1)28-Aug-26(2)28-Aug-26(3)	Having considered the long tenure of PwC as the auditor of the Group, the Board and the Audit Committee are of the view that the proposed change of auditor is in line with good corporate governance practice. PwC will retire upon the expiration of its current term at the conclusion of the Annual General Meeting.
ASIA STANDARD INTERNATIONAL GROUP LIMITED	00129		28-Aug-26	28-Aug-26(1)28-Aug-26(2)28-Aug-26(3)	Having considered the long tenure of PwC as the auditor of the Group, the Board and the Audit Committee are of the view that the proposed change of auditor is in line with good corporate governance practice. PwC will retire upon the expiration of its current term at the conclusion of the Annual General Meeting.
Rongta Technology (Xiamen) Group Co., Ltd.	09881	10-Jun-25	24-Aug-26	08-Sept-26(1)08-Sept-26(2)08-Sept-26(3)08-Sept-26(4)08-Sept-26(5)	FURTHER INFORMATION - The Company removed PwC because PwC was unable to provide a definitive or proposed audit timeline for completing the 2025 audit, which had been delayed due to outstanding audit issues. The issues identified by PwC related to four 'Subject Transactions': (1) the transfer of bank loan proceeds (RMB 32.68M) by a Malaysian subsidiary to a related party controlled by the Chairman; (2) prepayments of USD 4.1M for media promotion services that were subsequently refunded without services being rendered; (3) investments of approximately RMB 36.81M in private equity funds with suspicious switching and fee adjustments; and (4) investments of HKD 35M in convertible bonds issued by private companies with low registered capital and temporary offices. PwC raised concerns regarding the commercial rationale, nature, substance, and ultimate beneficial ownership of these transactions, and requested an independent investigation. Although an investigation was conducted, PwC found the explanations and evidence unsatisfactory and indicated they did not expect to issue an unmodified opinion. To avoid indefinite stagnation of the audit, the Company proposed and approved the removal of PwC and proposed the appointment of HLB as the new auditor.
Tian Yuan Group Holdings Limited	06119		03-Aug-26	05-Aug-26(1)05-Aug-26(2)05-Aug-26(3)	During the 2025 audit, PwC identified concerns regarding the commercial rationale, substance of counterparties, and possible related party transactions of the Group's asphalt trading transactions. These transactions had high concentration (one supplier, two customers), low frequency, high value, low margins, and long turnover days, and relied heavily on a related party. Some counterparties shared registered addresses, senior officers, or historical shareholding links with companies controlled by the Group's controlling shareholder. PwC recommended an independent forensic investigation. The Company proposed to remove PwC because PwC did not provide a clear response regarding the audit completion timetable and additional fee estimates for the additional audit work, which the Company felt caused unnecessary delays. PwC stated they could not provide these without outstanding routine audit materials and key investigation planning stage information.
Zhejiang Chang'an Renheng Technology Co., Ltd	08139		29-Jun-26	26-May-26	PWC has been serving as the auditor of the Company for eleven consecutive years. Having taken into consideration the actual circumstances of the Company’s business development, the needs for audit services and cost effectiveness, the Board considers that rotation of the auditor at an appropriate time will be in the best interests of the Company and its Shareholders as a whole.
BioDlink International Company Limited	01875		26-Jun-26	04-Jun-26	PwC will retire as auditor of its current term at the conclusion of the AGM. Having regard to the length of PwC’s tenure, the Board considers that rotation of auditor after an appropriate period of time is a good corporate governance practice. it is understood that WuXi XDC, the controlling Shareholder, has also proposed to appoint Deloitte as the auditor for 2026. If the same audit firm as that appointed by WuXi XDC is engaged to provide services, it is believed that there will be greater advantages in the future in terms of facilitating communication mechanisms, improving audit efficiency and controlling costs and expenses.
Xuan Wu Cloud Technology Holdings Limited	02392		26-Jun-26	03-Jun-26(1)03-Jun-26(2)	Could not reach a consensus in respect of the proposed audit fee arrangement with PwC.
Cirrus Aircraft Limited	02507		26-Jun-26	03-Jun-26(1)03-Jun-26(2)	Given the length of PwC’s and PwC US’s tenure as the auditors of the Group, and in order to maintain good corporate governance and ensure the independence and objectivity of the audit, it is an appropriate time to rotate the Auditor.
ZhongAn Online P & C Insurance Co., Ltd.	06060		23-Jun-26	23-Jun-26(1)23-Jun-26(2)23-Jun-26(3)	Proposed resolution for appointment passed at the AGM
Scholar Education Group	01769		18-Jun-26	18-Jun-26(1)18-Jun-26(2)18-Jun-26(3)	Having considered that PricewaterhouseCoopers has served as the auditor for ten consecutive years, the Board initiated the procurement and selection process after comprehensively considering the Company’s business development, cost effectiveness and needs for audit services.
Kintor Pharmaceutical Limited	09939		18-Jun-26	26-May-26	Given the length of PwC’s tenure, since 2017, and in order to maintain good corporate governance and ensure the independence and objectivity of the audit, it is an appropriate time to rotate the Auditor.
Z Fin Limited	01168	31-May-22	08-Jun-26	08-Jun-26(1)08-Jun-26(2)08-Jun-26(3)	Poll results of AGM, Deloitte appointed.
DAH SING FINANCIAL HOLDINGS LIMITED	00440		05-Jun-26	05-Jun-26(1)05-Jun-26(2)	Poll Results - The appointment of KPMG as auditor takes effect immediately upon the retirement of PricewaterhouseCoopers at the conclusion of the AGM,
DAH SING BANKING GROUP LIMITED	02356		05-Jun-26	05-Jun-26(1)05-Jun-26(2)	Poll Results - The appointment of KPMG as auditor takes effect immediately upon the retirement of PricewaterhouseCoopers at the conclusion of the AGM,Less
Lianlian DigiTech Co., Ltd.	02598		05-Jun-26	13-May-26(1)13-May-26(2)	PwC has been serving as the auditor since 2017, the audit committee and the Board have decided to change the auditor, and in their opinion, in order to maintain good corporate governance practices.
BioDlink International Company Limited	01875		04-Jun-26	04-Jun-26	PwC has been serving as the auditor since the listing in 2019. Having regard to the length of PwC’s tenure, the Board has decided to change the auditor, as it considers that the change of auditors is in the best interests of the Company and believes that aligning the auditor firm with that of its controlling shareholder will streamline the audit process and enhance communication efficiency.
DAH SING FINANCIAL HOLDINGS LIMITED	00440		30-May-26	20-Aug-25	Having considered the tenure of PricewaterhouseCoopers as the Group’s auditor and in line with market corporate governance practices, the Board initiated a tender process for the role of external auditor for FY 2026.
DAH SING BANKING GROUP LIMITED	02356		30-May-26	20-Aug-25	Having considered the tenure of PricewaterhouseCoopers as the Group’s auditor and in line with market corporate governance practices, the Board initiated a tender process for the role of external auditor for FY 2026
Cirtek Holdings Limited	01433	15-Oct-25	29-May-26	24-Jun-26(1)24-Jun-26(2)24-Jun-26(3)	Resolution to appoint Grant Thornton Hong Kong Limited as the auditor was passed at EGM.
Zhejiang Chang'an Renheng Technology Co., Ltd	08139		20-May-26	15-May-26	PWC has been serving as the auditor of the Company for eleven consecutive years.. The Board considers that rotation of the auditor at an appropriate time will be in the best interests of the Company and its shareholders as a whole.
HONG KONG EXCHANGES AND CLEARING LIMITED	00388		30-Apr-26	29-Apr-26(1)29-Apr-26(2)29-Apr-26(3)	Retirement.
HONG KONG EXCHANGES AND CLEARING LIMITED	80388		29-Apr-26	29-Apr-26	Not Specified
Honliv Healthcare Management Group Company Limited	09906		24-Mar-26	21-Apr-26(1)21-Apr-26(2)	SUPPLEMENTAL ANNOUNCEMENT: Despite ongoing discussions, the Company and PwC were unable to reach agreement on the scope and approach of the independent investigation, including its direction and the procedures required for PwC to place reliance on its results for audit purposes. In the absence of such agreement, there was no clear basis for progressing the FY2025 audit within an acceptable timeframe.
HC Group Inc.	02280		20-Mar-26	05-Aug-26(1)05-Aug-26(2)	PwC resigned at the request of the Board because they were unable to commit to an audit timetable or agree on additional audit fees to address several unresolved audit matters for the 2025 financial year. These matters included: (i) Prepayment Issue, (ii) Recognition Issue and (iii) Going Concern Issue. Details of issues outlined in the announcement. As of the date of the Resignation Letter, PwC indicated that it had not received sufficient explanation, documents or information nor received any update on the independent investigation it requested in respect of the issues. PwC therefore indicated that it could not commit a definite timetable about the completion of the additional procedures with respect to the issues.
Eternal Beauty Holdings Limited	06883	26-Jun-25	16-Mar-26	12-Jun-26(1)12-Jun-26(2)12-Jun-26(3)	The Board announces that the resignation of PricewaterhouseCoopers and the appointment of RSM Hong Kong as the auditor have been approved, confirmed and ratified at the EGM.
Arrail Group Limited	06639		13-Feb-26	15-Feb-26	PwC has stated in its resignation letter that up to the date of the resignation letter, PwC has not been provided with the relevant information as requested. PwC has also stated in its resignation letter that the Board’s decision made it clear that PwC would be unable to obtain the information necessary to allow them to complete the 2025 Interim Review or to fulfil their subsequent obligation to audit the Group’s consolidated financial statements for the year ending 31 March 2026, pursuant to their appointment as the Company’s auditors at the Company’s last annual general meeting held on September 26, 2025. After careful consideration of the circumstances described above, PwC has agreed to resign as the auditor of the Company and terminate the 2025 Interim Review with effect from February 13, 2026.
Wing Lee Development Construction Holdings Limited	09639		30-Jan-26	30-Jan-26	Unable to reach a consensus regarding the audit fee for the year ending 31 March 2026.
Zhixin Group Holding Limited	02187		17-Dec-25	10-Mar-26(1)10-Mar-26(2)10-Mar-26(3)	CLARIFICATION ANNOUNCEMENT - should be read as “The audit fee for the year ended 31 December 2025 proposed by PwC was RMB2.7 million, which was higher than the audit fee of RMB2.45 million for the year ended 31 December 2024, representing an increase of approximately 10.2%”.
eprint Group Limited	01884		12-Dec-25	06-Feb-26(1)06-Feb-26(2)	Could not reach a consensus on the proposed audit fee of PwC for the year ending 31 March 2026.
Qeeka Home (Cayman) Inc.	01739		05-Dec-25	28-Apr-26(1)28-Apr-26(2)	The Company would like to provide supplementary information on chronology of events leading to the change of auditors. Unable to reach consensus on the proposed auditor fees for the year ending December 31, 2025 between PwC and the Company.
Jia Yao Holdings Limited	01626		28-Nov-25	28-Nov-25	Unable to reach an agreement on the audit fee for the year ending 31 December 2025.
JINKE SERVICES	09666		28-Nov-25	28-Nov-25	Could not reach a consensus on the audit fee for the year ending 31 December 2025.
Cloudbreak Pharma Inc.	02592	03-Jul-25	27-Nov-25	27-Nov-25	Could not reach a consensus on the audit fee.
WK Group (Holdings) Limited	02535		25-Nov-25	25-Nov-25	Could not reach a consensus on the audit fee.
Guan Chao Holdings Limited	01872		21-Nov-25	21-Nov-25	Could not reach a consensus on the audit fee for the financial year ending 31 December 2025.
Tycoon Group Holdings Limited	03390		21-Nov-25	21-Nov-25	Could not reach a consensus in respect of the audit fee for the year ending 31 December 2025; consequently, PwC resigned as the auditor of the Company with effect from 21 November 2025.
FSM Holdings Limited	01721		07-Nov-25	07-Nov-25	The U.S. Department of the Treasury’s Office of Foreign Assets Control (‘OFAC’) designated Mr. Li Thet, a former executive director and the controlling shareholder, under the sanctions administered by the OFAC on 14 October 2025 in connection with his alleged involvement with the Prince Group Transnational Criminal Organization relating to online scams and money laundering activities. This designation gives rise to a conflict with PwC’s ethical responsibilities and client continuance policies, such that PwC has determined it would be inappropriate to maintain its association with the Company and accordingly is unable to continue in its capacity as the Company’s auditor.
Tailam Tech Construction Holdings Limited	06193		06-Nov-25	06-Nov-25	Could not reach a consensus on the proposed audit fee of PwC for the year ending 31 December 2025.
PING AN HKDIV	03070		31-Oct-25	24-Oct-25	Not Specified
PA TECHSELECT	03406		31-Oct-25	24-Oct-25	Not Specified
PA EW SELECT	03477		31-Oct-25	24-Oct-25	Not Specified
PING AN HKDIV-U	09070		31-Oct-25	24-Oct-25	Not Specified
PA TECHSELECT-U	09406		31-Oct-25	24-Oct-25	Not Specified
PA EW SELECT-U	09477		31-Oct-25	24-Oct-25	Not Specified
BeijingWest Industries International Limited	02339	10-Nov-23	30-Oct-25	30-Oct-25	Considering the efficiency of future audit and group reporting arrangement of the Group, the Company would like to align its appointment of an auditor with that of its controlling shareholder.
JNBY Design Limited	03306		30-Oct-25	08-Oct-25(1)08-Oct-25(2)	PwC has been holding office as the auditor since its listing in 2016, the audit committee and the Board decided to change the auditor and are of the view that the proposed change of auditor is consistent with good corporate governance measures, beneficial to maintaining the independence and objectivity of external auditor, and in the best interests of the Company and its Shareholders as a whole.
Wise Living Technology Co., Ltd	02481		28-Oct-25	24-Nov-25(1)24-Nov-25(2)24-Nov-25(3)	Could not reach a consensus on the fee for the audit of the consolidated financial statements of the Group for the year ending 31 December 2025.
Maoye International Holdings Limited	00848	07-May-24	24-Oct-25	24-Oct-25	Could not reach a consensus on the audit fee.
Hong Kong Finance Group Limited	01273		24-Oct-25	24-Oct-25	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 March 2026.
NAMESON HOLDINGS LIMITED	01982		29-Sept-25	05-Sept-25(1)05-Sept-25(2)05-Sept-25(3)	A consensus on the proposed auditor’s remuneration for the financial year ending 31 March 2026 could not be reached.
Yadea Group Holdings Ltd.	01585		22-Sept-25	22-Sept-25	Not Specified
CHINA WATER AFFAIRS GROUP LIMITED	00855		19-Sept-25	25-Aug-25	Appropriate time to rotate the auditor for upholding good corporate governance and maintaining the independence of the Company’s auditor.
WEIli Holdings Limited	02372		03-Sept-25	03-Sept-25	Could not reach a consensus on the fee for the audit of the consolidated financial statements of the Group for the financial year ending 31 December 2025.
SPEEDY GLOBAL HOLDINGS LIMITED	00540		29-Aug-25	19-Sept-25(1)19-Sept-25(2)	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2025.
CHINA WATER AFFAIRS GROUP LIMITED	00855		18-Aug-25	18-Aug-25	Taking into account that PwC has served as the auditor since the financial year ended 31 March 2017, the Board and the audit committee considered that it is the appropriate time to rotate the auditor for upholding good corporate governance and maintaining the independence of the Company’s auditor.
SUN ART RETAIL GROUP LIMITED	06808		14-Aug-25	18-Jul-25(1)18-Jul-25(2)	In view of the business needs of the Company and to maintain good corporate governance practice in rotating the Company’s auditors after an appropriate period of time.
MINIEYE TECHNOLOGY CO., LTD	02431		13-Aug-25	25-Jul-25	The term of office of the auditor, PricewaterhouseCoopers, has expired upon the conclusion annual general meeting. After taking into comprehensive consideration of the Company’s current business operations and future audit service requirements, the Company has decided not to re-appoint PwC as the auditor of the Company.
Yadea Group Holdings Ltd.	01585		12-Aug-25	13-Aug-25	Taking into account the Company’s current business situation and the future needs of audit services, after communication between the Company and PwC on the proposed change of Auditor, PwC has agreed to resign as the Auditor.
Man Wah Holdings Limited	01999		06-Aug-25	06-Aug-25	Could not reach a consensus on the audit fee.
Barclays Asian Select Funds Ltd. - Korea Fund	00823		22-Jul-25	16-Jun-25(1)16-Jun-25(2)	In line with corporate governance best practice, initiated a tender process for the role of external auditor.
Capital Industrial Financial Services Group Limited	00730		17-Jul-25	17-Jul-25	Could not reach consensus on the audit fee.
S-Enjoy Service Group Co., Limited	01755		14-Jul-25	14-Jul-25	Not Specified
SHIRBLE DEPARTMENT STORE HOLDINGS (CHINA) LIMITED	00312		04-Jul-25	04-Jul-25	Could not reach a consensus in respect of the audit fee for the year ending 31 December 2025.
CMBC Capital Holdings Limited	01141		30-Jun-25	04-Jun-25(1)04-Jun-25(2)	Since 25 October 2024, KPMG has been acting as the auditor of China Minsheng Bank, the controlling shareholder of the Company. The Board is of the view that the appointment of KPMG as the Company’s auditor can align the audit work of the Group and China Minsheng Bank and thereby enhance the efficiency of the audit services to be provided to the Group and its controlling shareholder.
SHOUGANG FUSHAN RESOURCES GROUP LIMITED	00639		30-Jun-25	30-Jun-25(1)30-Jun-25(2)	Having previously indicated that it would not seek re-appointment upon the expiry of its term of office
Hygeia Healthcare Holdings Co., Limited	06078		27-Jun-25	27-Jun-25(1)27-Jun-25(2)	Not Specified
OSL Group Limited (KY)	00863		27-Jun-25	05-Jun-25	As a good corporate governance measure, the Company should consider rotation of its auditor after an appropriate period of time.
Net-a-Go Technology Company Limited	01483		26-Jun-25	26-Jun-25(1)26-Jun-25(2)	Expired its mandate and retired as the auditor of the Company at the conclusion of the AGM.
Beijing Fourth Paradigm Technology Co., Ltd.	06682		26-Jun-25	27-May-25(1)27-May-25(2)	As disclosed in the Announcement, having comprehensively considered the Company’s business development and needs as well as cost effectiveness, the Company initiated the procurement and selection process of auditor.
PING AN HEALTHCARE AND TECHNOLOGY COMPANY LIMITED	01833		26-Jun-25	03-Jun-25	For the purpose of rotation of the Company’s auditor after an appropriate period to maintain good corporate governance.
Lufax Holding Ltd	06623		25-Jun-25	29-May-25	PwC and PwC ZT raised concerns about certain possible related party transactions, and PwC ZT stated that its 2022 and 2023 audit opinions on the Company’s annual financial statements should no longer be relied upon. The Board resolved, on January 27, 2025, to propose the removal of PwC and PwC ZT as auditors because the AC had lost confidence in PwC and PwC ZT.
LEEPORT (HOLDINGS) LIMITED	00387		25-Jun-25	25-Jun-25(1)25-Jun-25(2)25-Jun-25(3)25-Jun-25(4)	Retired and would not offer themselves for re-appointment as auditor of the Company upon expiration of its term of office at the conclusion of the AGM.
BAIC Motor Corporation Limited	01958		24-Jun-25	26-May-25	Considering the business needs and in compliance with provisions of the relevant regulations, the Board resolved to propose to appoint Ernst & Young and Ernst & Young Hua Ming LLP as the international and domestic auditors, respectively. PwC and PwC Zhong Tian LLP will retire as the auditors at the conclusion of the AGM.
China Electronics Optics Valley Union Holding Company Limited	00798		19-Jun-25	23-May-25(1)23-May-25(2)	PwC will retire as the auditor, and will not seek for re-appointment, at the conclusion of the AGM. PwC has been holding office as the auditor for nearly nine years. The Board considers that a change of auditor after an appropriate period of time will enhance the independence of the auditor and maintain good corporate governance.
Besunyen Holdings Company Limited	00926		13-Jun-25	22-May-25	PricewaterhouseCoopers has served as the auditor of the Company for ten consecutive years, the Company initiated the procurement and selection process of auditor after comprehensively considering the Company’s business development, cost effectiveness and needs for audit services.
CITIC RESOURCES HOLDINGS LIMITED	01205		13-Jun-25	24-Apr-25	In order to maintain good corporate governance practice, the Company should consider rotation of its existing auditors after an appropriate period of time. Such rotation would enhance the independence of the external audit services on the Company and would be in the best interest of the Company and its Shareholders as a whole.
Viva Goods Company Limited	00933		12-Jun-25	12-Jun-25(1)12-Jun-25(2)12-Jun-25(3)	Retired upon expiration of its current term of office
LI NING COMPANY LIMITED	02331		12-Jun-25	20-May-25(1)20-May-25(2)	Retirement upon the expiration of its current term of office at the conclusion of the AGM, consistent with good corporate governance measure, beneficial to maintaining the independence and objectivity of external auditor, and in the best interest of the Company and its Shareholders as a whole.
LI NING COMPANY LIMITED	82331		12-Jun-25	14-May-25	Retirement upon expiration of its current term of office as part of good corporate governance measure to maintain the independence and objectivity of external auditor.
Shougang Century Holdings Limited	00103		10-Jun-25	10-Jun-25(1)10-Jun-25(2)10-Jun-25(3)	Appropriate time to rotate the auditor for upholding good corporate governance and maintaining the independence of the Company’s auditor.
SHOUGANG FUSHAN RESOURCES GROUP LIMITED	00639		06-Jun-25	27-Mar-25	Taking into account that PwC has served as the auditor of the Company since 1 August 2018, the board of Directors and the audit committee of the Company considered that it is an appropriate time to rotate the auditor of the Company for upholding good corporate governance and maintaining the independence of the Company’s auditor.
XINYI GLASS HOLDINGS LIMITED	00868		30-May-25	30-Apr-25(1)30-Apr-25(2)	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2025.
XINYI SOLAR HOLDINGS LIMITED	00968		30-May-25	30-Apr-25(1)30-Apr-25(2)	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2025.
Xinyi Energy Holdings Limited	03868		30-May-25	30-Apr-25	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2025.
Hygeia Healthcare Holdings Co., Limited	06078		29-May-25	29-May-25	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending December 31, 2025.
DEEWIN TIANXIA CO., LTD	02418		29-May-25	14-Jul-25(1)14-Jul-25(2)14-Jul-25(3)14-Jul-25(4)14-Jul-25(5)	Upon the expiration of their terms of office
PING AN HEALTHCARE AND TECHNOLOGY COMPANY LIMITED	01833		29-May-25	29-May-25	For the purpose of rotation of the Company’s auditor after an appropriate period to maintain good corporate governance, PricewaterhouseCoopers, which has served as the Company’s auditor for more than 7 years since the Company’s listing, will not be reappointed, and will retire as the auditor upon the expiration of their current term of office, with effect from the conclusion of 2024 AGM.
BOC AVIATION LIMITED	02588		29-May-25	29-May-25(1)29-May-25(2)29-May-25(3)	PwC will not be seeking re-appointment at the forthcoming AGM and will retire as auditor of the Group upon expiration of its current term of office at the close of the AGM.
Net-a-Go Technology Company Limited	01483		27-May-25	27-May-25	Change of auditor after an appropriate period of time is a good corporate governance measure to ensure the independence and objectivity of external audit services. In addition, the Board cannot come to an agreement with PwC in the audit fee for the upcoming year, after the consideration of the Company’s operations and its cost control measures.
Beijing Fourth Paradigm Technology Co., Ltd.	06682		27-May-25	27-May-25	Having comprehensively considered the Company’s business development and needs as well as cost effectiveness, the Company initiated the procurement and selection process of auditor. PricewaterhouseCoopers will retire at the conclusion of the forthcoming AGM upon the expiration of its current term of office.
ORIENT OVERSEAS (INTERNATIONAL) LIMITED	00316		27-May-25	27-May-25(1)27-May-25(2)	To uphold good corporate governance and to maintain the independence of the Company’s auditor, the Board and the Audit Committee of the Company (the “Audit Committee”) consider that changing the auditor of the Company is in the best interests of the Company and the Shareholders as a whole.
S-Enjoy Service Group Co., Limited	01755		26-May-25	27-May-25	The Company does not accept the quotation of the additional audit fee in relation to the matter of the Related Party Fund Transfers and relevant independent Investigation, for the purpose of pushing forward the audit work for the 2024 Annual Results and to avoid further unnecessary delay, following careful consideration of the Audit Committee and the Board, the Company suggested that PwC resigns as the auditor of the Company. PwC agreed to resign as the auditor of the Company, with effect from the date of the Resignation Letter (i.e. 26 May 2025).
AIA Group Limited	01299		23-May-25	28-May-25	An extensive and robust evaluation process was conducted, carefully considering the submissions of KPMG and other globally recognized audit firms for the year ending 31 December 2026, including the Company’s incumbent auditor, PricewaterhouseCoopers (“PwC”). PwC will continue in its external auditor role and will undertake the audit of the Group’s consolidated financial statements for the year ending 31 December 2025.
AIA Group Limited	81299		23-May-25	28-May-25	An extensive and robust evaluation process was conducted, carefully considering the submissions of KPMG and other globally recognized audit firms for the year ending 31 December 2026, including the Company’s incumbent auditor, PricewaterhouseCoopers (“PwC”). PwC will continue in its external auditor role and will undertake the audit of the Group’s consolidated financial statements for the year ending 31 December 2025.
GLOBAL DIGITAL CREATIONS HOLDINGS LIMITED	08271		23-May-25	23-May-25(1)23-May-25(2)23-May-25(3)	After serving as the Company’s auditor since 2019, Messrs. PricewaterhouseCoopers has expired its mandate at the conclusion of the AGM.
CITIC Telecom International Holdings Limited	01883		21-May-25	15-Apr-25(1)15-Apr-25(2)	As a good corporate governance measure, the Company should consider rotation of its auditor after an appropriate period of time. Such rotation would enhance the independence of the external audit on the Company and would be in the best interest of the Company and its Shareholders as a whole.
Besunyen Holdings Company Limited	00926		20-May-25	20-May-25	PricewaterhouseCoopers has served as the auditor of the Company for ten consecutive years, the Company initiated the procurement and selection process of auditor after comprehensively considering the Company’s business development, cost effectiveness and needs for audit services.
COSCO SHIPPING Ports Limited	01199		20-May-25	24-Apr-25	To uphold good corporate governance and to maintain the independence of the Company’s auditor, changing the auditor of the Company is in the best interest of the Company and its shareholders as a whole.
ORIENT OVERSEAS (INTERNATIONAL) LIMITED	00316		15-May-25	13-Mar-25	To uphold good corporate governance and to maintain the independence of the Company’s auditor, the Board and the Audit Committee consider that changing the auditor of the Company is in the best interests of the Company and its shareholders as a whole.
BAIC Motor Corporation Limited	01958		29-Apr-25	29-Apr-25	Retirement upon expiration of their current terms of office
COSCO SHIPPING Ports Limited	01199		16-Apr-25	16-Apr-25	To uphold good corporate governance and to maintain the independence of the Company’s auditor, the Board and the Audit Committee of the Company consider that changing the auditor of the Company is in the best interest of the Company and its shareholders as a whole.
SPT Energy Group Inc.	01251		31-Mar-25	01-Apr-25(1)01-Apr-25(2)	Unable to reach a consensus on the timetable for completing the audit work for the 2024 Annual Results. PwC has not been able to obtain information and supporting documents it requires to complete its audit including: Financial Statements of the Group, Supporting documents and evidence for revenue recognition, Expected credit loss on trade receivables, Payment of certain agency expenses and receivable from an individual, Assessment on going concern, Corporate income tax payable, deferred tax assets and income tax expenses, Impairment assessment on long-term assets impairment
COSCO SHIPPING International (Hong Kong) Co., Ltd.	00517		26-Mar-25	26-Mar-25	As a good corporate governance measure, the Company should consider rotation of its auditor after an appropriate period of time which would be in the best interests of the Company and its Shareholders as a whole.
LUZHOU BANK CO., LTD.	01983		26-Mar-25	26-Mar-25	Maximum term of consecutive engagement of external auditors as stipulated in the Administrative Measures for Selection and Engagement of Accounting Firms in State-Owned Financial Institutions (Cai Jin [2020] No. 6)
CITIC RESOURCES HOLDINGS LIMITED	01205		14-Mar-25	14-Mar-25	In order to maintain good corporate governance practice, the Company should consider rotation of its auditors after an appropriate period of time. Such rotation would enhance the independence of the external audit services on the Company and would be in the best interest of the Company and its shareholders as a whole.
ESPRIT HOLDINGS LIMITED (BM)	00330		03-Mar-25	11-Mar-25	The appointment of the other auditor would enable the Company to achieve its cost management objective. After due and careful consideration, PwC has agreed to resign as the auditor of the Company.
Genor Biopharma Holdings Limited	06998		19-Feb-25	04-Feb-25(1)04-Feb-25(2)	The Company, the Audit Committee and PwC had multiple discussions in relation to the information and documentation required for the audit of the annual results for the financial year ended 31 December 2024. Although the Company had used all its reasonable endeavours to satisfy the requests, the Company was concerned that the timeline proposed by the Company for publishing the annual results for the financial year ended 31 December 2024 may not be met. After considering the facts and circumstances, the management of the Company proposed to the Audit Committee the removal of PwC as auditors. The Audit Committee reviewed the management’s proposal and after evaluating all relevant information, the Audit Committee agreed with the management’s proposal and recommended that the Board seek shareholder approval for the Proposed Removal. The Board is of the view that the Proposed Removal of PwC, together with the Proposed Appointment of EY, will enable the Company to continue to maintain audit quality and at the same time fulfill the timeline, and thus it is in the interests of the Company and the Shareholders as a whole. PwC subsequently issued a letter disagreeing with the reason given by the company; see announcement for copy of the letter.
GC Construction Holdings Limited	01489		10-Feb-25	10-Feb-25	Could not reach consensus on the audit fee.
Lufax Holding Ltd	06623		27-Jan-25	24-Apr-25(1)24-Apr-25(2)	As disclosed in the Announcements, the Board resolved on January 27, 2025 to propose the removal of PwC
Sanbase Corporation Limited	08501		24-Jan-25	24-Jan-25	Could not reach a consensus on the audit fee for the financial year ending 31 March 2025.
Haitong Unitrust International Financial Leasing Co., Ltd.	01905	29-Mar-22	21-Jan-25	21-Jan-25(1)21-Jan-25(2)	To align the auditing arrangements between the Company and Haitong Securities, so as to enhance the overall efficiency of the auditing services and maximize the interests of the Company and its shareholders.
Gudou Holdings Limited	08308		20-Jan-25	09-Jan-25(1)09-Jan-25(2)09-Jan-25(3)	On 3 January 2025, PwC has issued a letter to the Company requesting the Company to include the following representations in this supplemental circular:– We consider that the Announcement will give the public an incomplete understanding of the underlying rationale for us not being able to reach a consensus with the Company on the audit fee of the Group for the financial year ended 31 December 2024. Our proposed fee for the financial year ended 31 December 2024 was provided to the Company for consideration in August 2024 and it was maintained at the same level as the audit fee for the financial year ended 31 December 2023. The proposed audit fee was set based on the resources needed to maintain our audit quality and carry out audit procedures for areas of higher risk and complexity, including but not limited to the assessment of the matters relating to the joint operation with Guangdong Aoyuan Company Limited, the assessment of going concern of the Group and the impairment assessment of property, plant and equipment, right-of-use assets and property held for sale of the Group. Notwithstanding the abovementioned matters, we have been informed by the Company that the Audit Committee did not consider our proposed audit fee to be competitive with the fee offered by other professional accounting firms nor was it commensurate with the current scale of the Company’s operations and its cost control measures.
Metasurface Technologies Holdings Limited	08637		15-Jan-25	15-Jan-25	PwC HK has resigned as the auditor of the Company with effect from 15 January 2025 as the Company intends to streamline the audit arrangement after considering the fact that (i) PwC Singapore is a recognised public interest entity (PIE) auditor by the Accounting and Financial Reporting Council (AFRC) and thus it is qualified to act as the auditor for the Company’s annual financial statements; (ii) the major operations of the Group and its accounting books and records are located in Singapore; and (iii) PwC Singapore is the existing auditor of the major subsidiaries of the Group.
Gudou Holdings Limited	08308		03-Jan-25	03-Jan-25	Could not reach a consensus on the audit fee. - PwC response - The proposed audit fee was set based on the resources needed to maintain our audit quality and carry out audit procedures for areas of higher risk and complexity, including but not limited to the assessment of the matters relating to the joint operation with Guangdong Aoyuan Company Limited, the assessment of going concern of the Group and the impairment assessment of property, plant and equipment, right-of-use assets and property held for sale of the Group. Notwithstanding the abovementioned matters, we have been informed by the Company that the Audit Committee did not consider our proposed audit fee to be competitive with the fee offered by other professional accounting firms nor was it commensurate with the current scale of the Company’s operations and its cost control measures.
Xinji Shaxi Group Co., Ltd	03603		31-Dec-24	31-Dec-24	In consideration of the Company’s size of operation, the pressure to control cost and the previously agreed audit fee which was not considered to be aligned with the Company’s current size of operation.
SOHO CHINA LIMITED	00410		30-Dec-24	30-Dec-24	Could not reach a consensus in respect of the proposed audit’s remuneration for the year ending 31 December 2024.
Haitong Unitrust International Financial Leasing Co., Ltd.	01905	13-May-22	23-Dec-24	23-Dec-24	To align the auditing arrangements between the Company and Haitong Securities, so as to enhance the overall efficiency of the auditing services and maximize the interests of the Company and its shareholders. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: Deloitte Touche Tohmatsu and domestic auditor Deloitte Touche Tohmatsu Certified Public Accountants LLP
Prosper Construction Holdings Limited	06816		20-Dec-24	23-Dec-24	In consideration of recent market information, the enhancement of corporate governance through rotation of auditor as a member of a state-owned enterprise and the pressure to control cost, the Board decided to propose a change of auditor. After the Company’s communication with PricewaterhouseCoopers requesting them to resign as auditor of the Company, the Board and the audit committee of the Company received a letter from PwC in respect of their resignation as auditor of the Group with effect from 20 December 2024 for the reason that the Company has informed PwC about the Board’s decision to change the auditor according to the consideration set out above.
Forward Fashion (International) Holdings Company Limited	02528		18-Dec-24	20-Dec-24(1)20-Dec-24(2)	Could not reach a consensus on the revised proposed audit fee for the financial year ending 31 December 2024. PwC mentioned that they had to revise its proposed audit fee for the financial year ending 31 December 2024 and was informed by the Company that such revised audit fee quotation for the year ending 31 December 2024 was not as competitive as compared to other audit firms. Notwithstanding that, the Board noted that the Company and PwC had signed the engagement letter with an agreed audit fee for the Company’s financial statements for the financial year ending 31 December 2024 in or around September 2024, but the revised audit fee quotation subsequently provided by PwC represented an increment of more than approximately 45% over the agreed audit fee under the signed engagement letter. Accordingly, the Board has decided to appoint another auditor for the financial year ending 31 December 2024 and the Company has requested PwC to resign as the auditors of the Company.
China Shuifa Singyes Energy Holdings Limited	00750		16-Dec-24	16-Dec-24	In order to ensure that the Company upholds good corporate governance, and taking into account market information and the current business conditions and actual needs for audit services of the Company, the board of directors of the Company (the “Board”) considers that it is appropriate to change the auditors of the Company. Upon a notice given by the Company in respect of the aforesaid, PwC has agreed to resign as the auditors of the Company with effect from 16 December 2024.
Fourace Industries Group Holdings Limited	01455		13-Dec-24	13-Dec-24	Could not agree on the audit fee for the Group for the financial year ending 31 March 2025. The proposed fee may not be competitive considering the current scale of the Group’s operations, the fee rates offered by other professional accounting firms in the market which possess necessary capabilities and competence (including technical know-how, industry knowledge and track record, manpower and other resources) and the cost control measures of the Group.
JTF International Holdings Limited	09689		11-Dec-24	11-Dec-24	No consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2024.
SHENZHEN INVESTMENT LIMITED	00604		10-Dec-24	10-Dec-24	In view of recent market information and the need for Shum Yip Group Limited, of which the Company is a major subsidiary, to change its auditor and taking into account the future needs for audit services of the Company, after the Company’s communication with PricewaterhouseCoopers (PwC) on the proposed change of auditor, PwC has agreed to resign as the auditor of the Company with effect from 10 December 2024. PwC has confirmed in its letter of resignation that there are no circumstances connected with its resignation as auditor of the Company that should be brought to the attention of the Company’s shareholders or creditors.
KWONG MAN KEE GROUP LIMITED	08023		06-Dec-24	06-Dec-24	Could not reach a consensus in respect of the proposed audit’s remuneration for the year ending 31 March 2025.
YH Entertainment Group	02306		05-Dec-24	05-Dec-24	In view of recent market information and taking into account the Company’s current business situation and the future needs of audit services, the Company communicated with PwC on the proposed change of Auditor and PwC has agreed to resign as the Auditor with effect from December 5, 2024.
Ganglong China Property Group Limited	06968		04-Dec-24	04-Dec-24	The proposed fee may not be competitive considering the current scale of the Group’s operations, the fee rates offered by other professional accounting firms in the market which possess necessary capabilities and competence (including technical know-how, industry knowledge and track records, manpower and other resources) and the cost control measures of the Group.
Central China New Life Limited	09983		04-Dec-24	04-Dec-24	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2024.
Ming Yuan Cloud Group Holdings Limited	00909		03-Dec-24	03-Dec-24(1)03-Dec-24(2)	In view of recent market information, after taking into account the Company’s current and prospective business situation, the future needs of audit services to enhance cost-effectiveness, and considering the recommendation of the audit committee of the Company
Jolimark Holdings Limited	02028		02-Dec-24	02-Dec-24(1)02-Dec-24(2)	PwC could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2024.
Guangdong Syntrust GK Testing and Certification Tech Service Center Co., Ltd.	08629		29-Nov-24	24-Dec-24(1)24-Dec-24(2)24-Dec-24(3)	PwC was informed by the Board that they have decided to propose the appointment of another auditor due to the fact that PwC could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2024. PwC has confirmed in writing that there are no matters in relation to its resignation as the auditor of the Company which are needed to be brought to the attention of the Shareholders.
Qingci Games Inc.	06633		29-Nov-24	29-Nov-24	In view of recent market information and taking into account the Company’s current business situation and the future needs of audit services, after the Company communicated with PwC on the proposed change of Auditor, PwC has agreed to resign as the Auditor with effect from November 29, 2024.
Shenghui Cleanness Group Holdings Limited	02521		28-Nov-24	11-Nov-24(1)11-Nov-24(2)	Not Specified
Lepu Biopharma Co., Ltd.	02157		26-Nov-24	17-Dec-24(1)17-Dec-24(2)	In view of the recent public information and considering the Company’s existing development needs, after the Company’s communication with PwC on the proposed change of auditor, PwC agreed to resign as the auditor of the Company with effect from November 26, 2024. PwC has also confirmed to the Board in its notice of resignation that there are no matters in relation to the proposed change of auditor that need to be brought to the attention of the Shareholders. The Board and the Audit Committee confirmed that there are no disagreements or unresolved matters between the Company and PwC, and there are no other matters or circumstances in respect of the resignation of PwC which should be brought to the attention of the holders of securities of the Company.
SEAZEN GROUP LIMITED	01030		25-Nov-24	26-Nov-24	In view of recent market information, based on principle of prudence, and taking into account the Company’s current business development plan and the future needs of audit services, the Company proposed to change the auditor, and after communication with PricewaterhouseCoopers (“PwC”), PwC agreed to resign as the auditor of the Company.
JY GAS LIMITED	01407		22-Nov-24	22-Nov-24	In view of recent market information, taking into account the Company’s current business situation and development needs, the Board has decided to propose the appointment of another auditor. After the Company’s communication with PricewaterhouseCoopers (“PwC”) on the proposed change of auditor, PwC agreed to resign as auditor of the Company with effect from 22 November 2024.
WellCell Holdings Co., Limited	02477		19-Nov-24	19-Nov-24	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2024.
Everest Medicines Limited	01952		15-Nov-24	15-Nov-24	Could not reach a consensus on the audit fee.
CHINA TING GROUP HOLDINGS LIMITED	03398		14-Nov-24	15-Nov-24	PwC was informed by the Board that the Board intends to appoint another firm of accountants as the auditors of the Company due to the fact that there was no consensus between PwC and the Company on the proposed auditors’ remuneration for the financial year ending 31 December 2024. In addition, having considered the fact that PwC has served as the auditors of the Company for more than 18 years, it would be appropriate for the Company to appoint a new firm of accountants as the auditors of the Company for good corporate governance practice.
China Eastern Airlines Corporation Limited	00670		08-Nov-24	08-Nov-24	In view of the recent market information, taking into account the Company’s needs for auditing services, on a prudent basis and upon consideration and approval at the EGM. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: Deloitte Touche Tohmatsu and domestic auditor Deloitte Touche Tohmatsu Certified Public Accountants LLP
Haitian International Holdings Limited	01882		05-Nov-24	06-Nov-24(1)06-Nov-24(2)	With the successful growth of our business and taking into account the length of PwC’s tenure as Auditor, the Board is of the view that a change of Auditor would reflect the Company’s dedication to maintaining high standards of corporate governance and showcase a dedication to best practices, and would be in the best interest of the Company and its shareholders as a whole.
iMotion Automotive Technology (Suzhou) Co., Ltd.	01274		05-Nov-24	05-Nov-24(1)05-Nov-24(2)	In view of the recent market information on PricewaterhouseCoopers (“PwC”) and after comprehensively considering the Company’s existing business situation and future needs of audit services, the Company based on the principle of prudence communicated with PwC in respect of the proposed change of auditor of the Company, and PwC has tendered its resignation (the “Resignation”) as the auditor of the Company with effect from November 5, 2024.
JW (Cayman) Therapeutics Co. Ltd	02126		31-Oct-24	31-Oct-24	Could not reach a consensus in respect of remuneration for the audit of the Company’s consolidated financial statements for the financial year ending December 31, 2024.
Binhai Investment Company Limited	02886		31-Oct-24	31-Oct-24	Could not reach a consensus on the audit fees for the year ending 31 December 2024.
COSCO SHIPPING Energy Transportation Co., Ltd.	01138		30-Oct-24	09-Dec-24(1)09-Dec-24(2)	Taking into account the Company’s current business situation and the future needs of audit services on a prudent basis, after the Company’s communication with PwC on the proposed change of overseas auditor, PwC agreed to resign as the 2024 Overseas Auditor of the Company with effect from 30 October 2024.
ALUMINUM CORPORATION OF CHINA LIMITED	02600		29-Oct-24	01-Nov-24(1)01-Nov-24(2)	In view of the recent public information on the Former Auditors and after comprehensively considering the Company’s existing business situation and the future needs of audit services, the Company proposed to change the auditors. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: Ernst & Young and domestic auditor Ernst & Young Hua Ming
Kangqiao Service Group Limited	02205		28-Oct-24	15-Nov-24(1)15-Nov-24(2)	After taking into account the Company’s existing business status and development needs, the current economic conditions and the cost-effectiveness and competitiveness of the audit services proposal from PwC and other auditing firms according to market conditions, and considering the recommendation of the Audit Committee, the Board has resolved to propose to change the auditor of the Company for the year ending December 31, 2024. The Company received a Resignation Letter from PwC, pursuant to which, PwC is aware of the above-mentioned reasons for the proposed change of auditor, and sets out the following matters which PwC considers that need to be brought to the attention of the Shareholders and the creditors of the Company: (a) the Announcement, and PwC issued a letter to the Audit Committee on July 30, 2024 to wish to understand the details of the relevant matters as stated in the Announcement, in particular the Purported Promissory Letter as defined in the Announcement; and (b) the announcement on litigation involving a wholly-owned subsidiary published by the Company on August 18, 2024.
Neutech Group Limited	09616		23-Oct-24	23-Oct-24(1)23-Oct-24(2)	In view of recent market information, based on principle of prudence, and taking into account the Company’s current business situation and the future needs of audit services, after the Company’s communication with PricewaterhouseCoopers (“PwC”) on the proposed change of auditor, PwC agreed to resign as auditor of the Company with effect from 23 October 2024.
DYNASTY FINE WINES GROUP LIMITED	00828		23-Oct-24	23-Oct-24	Could not reach a consensus on the auditor’s remuneration for FY2024.
CHINA AIRCRAFT LEASING GROUP HOLDINGS LIMITED	01848		21-Oct-24	22-Oct-24	In view of recent market information, and taking into account the Company’s current business situation and the future needs of audit services, after the Company’s communication with PricewaterhouseCoopers (“PwC”) on the proposed change of auditor, and due and careful consideration by PwC, PwC agreed to resign as auditor of the Company (the “Auditor”) with effect from 21 October 2024. PwC has tendered its resignation as Auditor with effect from 21 October 2024 pursuant to the consensus of the Company and PwC.
Country Garden Services Holdings Company Limited	06098		21-Oct-24	21-Oct-24	In light of recent market information, and taking into account the Company’s current business development and future needs for audit services, after the Company’s communication with PricewaterhouseCoopers (“PwC”) on the proposed change of auditor, PwC has agreed to resign as the auditor of the Company with effect from 21 October 2024.
Xikang Cloud Hospital Holdings Inc.	09686		21-Oct-24	21-Oct-24	In view of recent market information, based on principle of prudence, and taking into account the Company’s current business situation and the future needs for audit services, after the Company’s communication with PricewaterhouseCoopers (“PwC”) on the proposed change of auditor, PwC agreed to resign as auditor of the Company with effect from 21 October 2024.
COSCO SHIPPING Holdings Co., Ltd.	01919		18-Oct-24	28-Oct-24(1)28-Oct-24(2)	In view of recent market information, based on principle of prudence, and taking into account the Company’s current business situation and the future needs of audit services, after the Company’s communication with PwC on the proposed change of international auditor, PwC agreed to resign as the 2024 International Auditor with effect from 18 October 2024.
Greatview Aseptic Packaging Company Limited	00468		17-Oct-24	11-Nov-24(1)11-Nov-24(2)	Deloitte had not finished its internal new client acceptance procedures, including but not limited to consideration of the professional clearance from the predecessor auditor, and therefore Deloitte had not at that point decided to accept the appointment. Deloitte received a letter from a shareholder on 25 October and the Professional Clearance on 28 October 2024 and considers that further information relating to the matters set out in the Letter and the Professional Clearance is required from the Company for the completion of its internal new client acceptance procedures. The Company would require more time to address Deloitte’s requests for the additional information required to enable completion of those procedures. In view of the fact that Deloitte’s eventual acceptance of appointment is uncertain and the financial year end date is approaching, the Company will take further action to identify another suitable candidate for appointment as Auditor.
China Oil And Gas Group Limited	00603		09-Oct-24	10-Oct-24(1)10-Oct-24(2)	PwC was informed by the Board that the Board, with the recommendation of the audit committee of the Company (the “Audit Committee”), decided to propose the appointment of another auditor because the rotation of the auditor after an appropriate period is a better corporate governance and it can also improve efficiency in aligning the auditor of the Group as a whole.
China Eastern Airlines Corporation Limited	00670		08-Oct-24	08-Oct-24	In consideration of the Company’s needs for auditing services on a prudent basis, following the fulfillment of the tender procedures and based on the results thereof, the Board passed a resolution on 8 October 2024 to propose the appointment of Deloitte Touche Tohmatsu Certified Public Accountants LLP as the domestic auditor for financial reporting and the auditor for internal control of the Company for the year 2024 and propose the appointment of Deloitte Touche Tohmatsu as the international auditor for financial reporting of the Company for the year 2024, the annual audit fees amount to RMB10.45 million (value-added tax inclusive) in total, of which the audit fees for financial reports amount to RMB8.40 million and the audit fees for internal control amount to RMB2.05 million.
Zhongshen Jianye Holding Limited	02503		30-Sept-24	30-Sept-24	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2024.
China Dongxiang (Group) Co., Ltd.	03818		30-Sept-24	30-Sept-24	To enhance the Company’s corporate governance, having considered that PricewaterhouseCoopers (PwC) has served as the auditor of the Company since 2007. The change of the Company’s auditor would enhance the cost-effectiveness of the Company’s annual audit and maintain good corporate governance given the long tenure of PwC as auditor of the Company.
UNQ HOLDINGS LIMITED	02177		13-Sept-24	13-Sept-24	In view of recent market information, based on principle of prudence, and taking into account the Company’s current business situation and the future needs of audit services.
GOGOX HOLDINGS LIMITED	02246		12-Sept-24	12-Sept-24	Considering the competitive proposed audit fee by Forvis Mazars CPA Limited.
Country Garden Holdings Company Limited	02007		03-Sept-24	05-Sept-24(1)05-Sept-24(2)	PwC is unable to fulfill the timetable requirements of the Company for the publication of the audited consolidated financial statements for the year ended 31 December 2023 as soon as practicable. However, PwC is unable to fulfill the timetable requirements of the Company for the publication of the audited consolidated financial statements for the year ended 31 December 2023 considering recent relevant matters related to the Company’s auditor and market information.
Peijia Medical Limited	09996		03-Sept-24	03-Sept-24	Due to recent media speculation in relation to PwC, which would require further verification, the Board will not seek the re-appointment of PwC.
China Minsheng Banking Corp., Ltd.	01988		29-Aug-24	30-Sept-24(1)30-Sept-24(2)30-Sept-24(3)	Based on the principle of prudence, the Bank proposed to terminate the appointment of auditing firms for 2024. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP
BOC HONG KONG (HOLDINGS) LIMITED (HK)	82388		29-Aug-24	29-Aug-24	Not Specified
HENGAN INTERNATIONAL GROUP COMPANY LIMITED	01044		19-Aug-24	19-Aug-24	Could not reach a consensus on the auditor’s remuneration for the financial year ending 31 December 2024.
Ever Reach Group (Holdings) Company Limited	03616		09-Aug-24	12-Aug-24(1)12-Aug-24(2)	Unable to agree on the timetable for completing the audit work due to insufficient information on relevant matters on the findings of the Special Investigation Committee,
New Times Corporation Limited (BM)	00166		09-Aug-24	09-Aug-24	Considering the competitive proposed audit fee by EY
PU'ER LANCANG ANCIENT TEA CO., LTD.	06911		17-Jul-24	13-Nov-24(1)13-Nov-24(2)13-Nov-24(3)13-Nov-24(4)	PwC was informed by the Company that the Board has decided to propose the appointment of another auditor taking into account the Company’s development needs as well as increasing profitability through cost reduction.
JY Grandmark Holdings Limited	02231		15-Jul-24	15-Jul-24	Could not reach a consensus on the audit fee for the year ending 31 December 2024.
CHINA ORIENTAL GROUP COMPANY LIMITED	00581		28-Jun-24	28-Jun-24(1)28-Jun-24(2)	Retirement
Shenghui Cleanness Group Holdings Limited	02521		28-Jun-24	28-Jun-24(1)28-Jun-24(2)28-Jun-24(3)	Unable to reach an agreement on the proposed audit fee for the financial year ending 31 December 2024
Shenwan Hongyuan Group Co., Ltd.	06806		28-Jun-24	27-Sept-24(1)27-Sept-24(2)27-Sept-24(3)	The terms of office of the Company’s auditors for 2023 expired at the conclusion of the 2023 annual general meeting of the Company held on June 28, 2024, and they have confirmed that there are no disagreements or unresolved matters with the Company and there are no matters that are required to be brought to the attention of shareholders of the Company in relation to their termination of services.
China Reinsurance (Group) Corporation	01508		28-Jun-24	28-Jun-24	Exceeded the prescribed time limit under the Administrative Measures for the Election and Appointment of Accounting Firms by State-owned Financial Enterprises
People's Insurance Company (Group) of China Limited (The)	01339		28-Jun-24	28-Jun-24	The terms of PricewaterhouseCoopers Zhong Tian LLP and PricewaterhouseCoopers shall expire.
Tian Ge Interactive Holdings Limited	01980		28-Jun-24	06-Jun-24	Internal corporate governance practices to enhance independence of external auditor.
China Electronics Huada Technology Company Limited	00085		28-Jun-24	29-May-24	To ensure objectivity and independence, and uphold good corporate governance.
CHINA LIFE INSURANCE COMPANY LIMITED	02628		27-Jun-24	27-Jun-24	Not Specified
USPACE Technology Group Limited	01725		25-Jun-24	23-Dec-24(1)23-Dec-24(2)23-Dec-24(3)23-Dec-24(4)23-Dec-24(5)	Retired
China Communications Services Corporation Limited	00552		18-Jun-24	10-Dec-24(1)10-Dec-24(2)10-Dec-24(3)10-Dec-24(4)	Not Specified. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP Accountants LLP
GUANGSHEN RAILWAY COMPANY LIMITED	00525		18-Jun-24	21-Jun-24	Restrictions in respect of the years of audit services that an accounting firm can continuously provide to a state-owned enterprise and listed companies.
BExcellent Group Holdings Limited	01775		17-Jun-24	17-Jun-24	A change of Auditor would enhance the cost effectiveness, independence and objectivity of the external audit on the Company, and would be in the best interest of the Company and its shareholders as a whole.
Landsea Green Life Service Company Limited	01965		14-Jun-24	04-Jul-24(1)04-Jul-24(2)	Retired at the conclusion of the annual general meeting
Sinopharm Group Co. Ltd.	01099		13-Jun-24	29-Aug-24(1)29-Aug-24(2)	The term of service of PwC has expired and PwC retired from the Auditors for the Year.
Bamboos Health Care Holdings Limited	02293		13-Jun-24	13-Jun-24	Could not reach a consensus on the proposed audit fee for the financial year ending 30 June 2024.
Hainan Meilan International Airport Company Limited	00357		12-Jun-24	19-Aug-24	Retired upon the expiration of its term of office.
Haitong Securities Co., Ltd.	06837		12-Jun-24	27-Jun-24	Retired upon expiry of their terms of offices after the conclusion of the 2023 annual general meeting of the Company.
YUEXIU SERVICES GROUP LIMITED	06626		12-Jun-24	18-Mar-24	Retirement at the conclusion of the forthcoming annual general meeting
China Foods Limited	00506		11-Jun-24	04-Jul-24(1)04-Jul-24(2)04-Jul-24(3)	Retired upon expiration of its term of office.
Sinopharm Group Co. Ltd.	01099	15-Jun-23	07-Jun-24	07-Jun-24	Relevant matters of recent media rumors require further verification.
BEIJING TONG REN TANG CHINESE MEDICINE COMPANY LIMITED	03613		07-Jun-24	10-May-24	Reached the prescribed time limit for audit services as per regulations.
JACOBIO PHARMACEUTICALS GROUP CO., LTD.	01167		07-Jun-24	24-Apr-24	Part of a strategy to enhance the independence of the auditor.
China Cinda Asset Management Co., Ltd.	04621	31-Dec-22	03-Jun-24	03-Jun-24	Term expiration
CHINA CINDA ASSET MANAGEMENT CO., LTD.	01359		03-Jun-24	03-Jun-24	Term expiration
Beijing Capital Grand Limited	01329		31-May-24	18-Apr-24	Reached the prescribed consecutive term of appointment under the Administrative Measures.
KUNLUN ENERGY COMPANY LIMITED	00135		30-May-24	05-Dec-24(1)05-Dec-24(2)05-Dec-24(3)05-Dec-24(4)05-Dec-24(5)	Retired upon expiration of its term of office
Hilong Holding Limited	01623		30-May-24	31-May-24	Key unresolved audit issues and other matters
People's Insurance Company (Group) of China Limited (The)	01339		29-May-24	29-May-24	Terms of office will expire at the conclusion of the Company’s 2023 annual general meeting.
PICC PROPERTY AND CASUALTY COMPANY LIMITED	02328		29-May-24	29-May-24	No disagreement relating to the change of auditors.
CHINA TAIPING INSURANCE HOLDINGS COMPANY LIMITED	00966	31-May-23	27-May-24	28-Jun-24(1)28-Jun-24(2)	Retirement
CHINA RAILWAY GROUP LIMITED	00390		24-May-24	24-May-24	Company’s existing business status, development needs and overall audit needs
MINIEYE TECHNOLOGY CO., LTD	02431		23-May-24	25-Jul-25	The term of office of the auditor, PricewaterhouseCoopers, has expired upon the conclusion annual general meeting. The board of directors of the Company hereby announces that, after taking into comprehensive consideration of the Company’s current business operations and future audit service requirements, the Company has decided not to re-appoint PwC as the auditor of the Company.
LEPU ScienTech Medical Technology (Shanghai) Co., Ltd.	02291		23-May-24	23-May-24	Retirement
Beijing Capital International Airport Company Limited	00694		23-May-24	02-May-24	The term of consecutive engagement has reached the prescribed limit as per regulations.
Plus Group Holdings Inc.	02486		21-May-24	25-Jun-24(1)25-Jun-24(2)	Retirement
Cosmo Lady (China) Holdings Company Limited	02298		21-May-24	21-May-24	Appropriate to rotate the independent auditor to maintain good corporate governance.
CHINA ORIENTAL GROUP COMPANY LIMITED	00581		17-May-24	17-May-24	Failed to reach an agreement on the remuneration of the auditor for the financial year ending 31 December 2024.
CNQC International Holdings Limited	01240		17-May-24	17-May-24	Appropriate to rotate the independent auditor to maintain good corporate governance and to ensure the independence and objectivity of the audit work.
TONG REN TANG TECHNOLOGIES CO. LTD.	01666		14-May-24	12-Jun-24(1)12-Jun-24(2)	Reached the upper limit of the continuous audit period as stipulated by relevant PRC regulations.
ZMJ Group Company Limited (CN)	00564		29-Apr-24	17-May-24(1)17-May-24(2)	Term of service will expire upon conclusion of the 2023 annual general meeting
Beijing North Star Company Limited	00588		28-Apr-24	28-Apr-24	Exceeded the maximum period stipulated in the Administrative Measures for State-owned Enterprises and Listed Companies to Select and Engage Accounting Firms
YCIH Green High-Performance Concrete Company Limited	01847		25-Apr-24	25-Apr-24	In accordance with the requirements for auditor rotation
Jiayuan International Group Limited	40779		22-Apr-24	30-Apr-24(1)30-Apr-24(2)	The Company had not provided any response to PwC’s letters regarding its audit fee proposal, audit timetable, request of certain information relating to the assessment of going concern, net realisable value of property inventories and fair value of investment properties, and request to communicate with the auditor of a significant component.
Rykadan Capital Limited	02288		15-Apr-24	15-Apr-24	Could not reach consensus on the audit fee.
Beijing Capital International Airport Company Limited	00694		27-Mar-24	27-Mar-24	Term of consecutive engagement has reached the prescribed limit as per regulations.
Beisen Holding Limited	09669		29-Feb-24	29-Feb-24(1)29-Feb-24(2)	Could not reach a consensus with the Company in respect of the auditor’s remuneration for the annual audit for the year ending 31 March 2024.
CARsgen Therapeutics Holdings Limited	02171		12-Jan-24	12-Jan-24	Could not reach a consensus on a mutually acceptable audit timetable for the Group’s financial results for the year ended December 31, 2023.
China Reinsurance (Group) Corporation	01508		31-Dec-23	23-Nov-23	Service term of auditors continuously engaged by a state-owned financial enterprise shall not exceed 8 years
SRE Group Limited	01207		22-Dec-23	29-Dec-23(1)29-Dec-23(2)29-Dec-23(3)	Retirement
STAR SHINE HOLDINGS GROUP LIMITED	01440		04-Dec-23	04-Dec-23	Could not reach a consensus on the audit fee for the year ending 31 December 2023.
Tian Lun Gas Holdings Limited	01600		28-Nov-23	28-Nov-23	Not Specified
Yunkang Group Limited	02325		17-Nov-23	17-Nov-23(1)17-Nov-23(2)	PwC was not able to reach a consensus with the Company on the reduction of audit fee for the year ending December 31, 2023.
Austar Lifesciences Limited	06118		17-Nov-23	17-Nov-23	Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2023, which reflects additional time and costs to be incurred for audit procedures considered necessary by PwC consequential to the insolvency filings of the Group’s two German subsidiaries.
Rainmed Medical Limited	02297		13-Nov-23	29-Nov-23(1)29-Nov-23(2)	PwC was not able to reach a consensus with the Company on the reduction of audit fee for the year ending December 31, 2023 that was proposed by the Company after the annual general meeting of the Company held on June 29, 2023.
Tian Lun Gas Holdings Limited	01600		10-Nov-23	10-Nov-23	Could not reach a consensus on the audit fee in respect of the audit of the consolidated financial statements for the year ending 31 December 2023.
BoardWare Intelligence Technology Limited	01204		10-Nov-23	10-Nov-23	Could not reach a consensus on the proposed increment of audit fee in relation to the changes of the audit scope.
Landsea Green Management Limited	00106		27-Oct-23	27-Oct-23	Unable to reach a consensus in respect of the audit fee for the year ending 31 December 2023.
PERENNIAL INTERNATIONAL LIMITED	00725		04-Oct-23	04-Oct-23	PwC could not reach a consensus with the Company in respect of the proposed auditor’s remuneration for the year ending 31 December 2023.
Tat Hong Equipment Service Co., Ltd.	02153		28-Sept-23	25-Aug-23	Could not reach a consensus in respect of the proposed auditors’ remuneration for the year ending 31 March 2024.
Yida China Holdings Limited	03639		31-Aug-23	23-Feb-24	Could not reach a consensus on the audit fee.
Newborn Town Inc.	09911		08-Aug-23	08-Aug-23	Could not reach a consensus in respect of the proposed auditor’s remuneration for the year ending 31 December 2023.
DIT Group Limited	00726		04-Aug-23	04-Aug-23	The Company cannot reach consensus on fees with PwC.
South Manganese Investment Limited	01091	19-Oct-22	31-Jul-23	02-Aug-23(1)02-Aug-23(2)	Unable to obtain sufficient and reasonable explanations and evidence for the Audit Issues, and not informed of the final scope, progress, and results of the Independent Investigation.
Chen Lin Education Group Holdings Limited	01593		24-Jul-23	24-Jul-23(1)24-Jul-23(2)	The Board, after comparing the audit fee quotations obtained from multiple accounting firms, has decided to propose to change the Auditor for the audit of the consolidated financial statement of the Group for the year ending 31 August 2023.
Bright Future Technology Holdings Limited	01351		24-Jul-23	28-Jul-23	Could not reach a consensus on the proposed audit fees for the year ending 31 December 2023
MIE Holdings Corporation	01555		06-Jul-23	06-Jul-23	Consensus could not be reached between PwC and the Company on the timetable to complete the 2022 Audit. up to the date of the Resignation Letter, PwC has not been provided with the relevant information as requested nor the progress or results of the Investigation, PwC was not in a position to commit to a timetable for completion of the 2022 Audit as requested by the Company.
Redco Properties Group Limited	01622		30-Jun-23	30-Jun-23(1)30-Jun-23(2)	PwC was unable to commit a definite timetable on the completion of the 2022 Audit due to ongoing independent inquiry and lack of required information.
Redco Healthy Living Company Limited	02370		30-Jun-23	30-Jun-23(1)30-Jun-23(2)	PwC was unable to commit a definite timetable on the completion of the 2022 Audit due to ongoing independent inquiry and lack of required information.
ShiFang Holding Limited	01831		30-Jun-23	19-Aug-24(1)19-Aug-24(2)	Retirement
CHINA LIFE INSURANCE COMPANY LIMITED	02628		28-Jun-23	11-Jun-24	Retirement
CITIC Limited (HK)	00267		21-Jun-23	28-Apr-23	Reached the prescribed time limit for continuous appointment by a state-owned financial enterprise.
Gala Technology Holding Limited	02458		16-Jun-23	22-May-23	Audit fee consideration
GUANGSHEN RAILWAY COMPANY LIMITED	00525		15-Jun-23	18-Jun-24	Retirement
China Huirong Financial Holdings Limited	01290		12-Jun-23	26-Apr-23	Could not reach a consensus on the audit fee.
CSC Financial Co., Ltd.	06066		29-May-23	29-May-23	Reached the maximum number of consecutive years for a financial institution to engage an accounting firm as stipulated in the Administrative Measures for State-owned Financial Enterprises to Select and Engage Accounting Firms. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP Accountants LLP
WEILONG Delicious Global Holdings Ltd	09985		25-May-23	01-Jun-23(1)01-Jun-23(2)	Could not reach a consensus in respect of the auditor’s remuneration for the financial year ending 31 December 2023.
Yuexiu Property Company Limited	00123		18-May-23	15-Mar-23	Rotation of Auditor after an appropriate period of time is a good corporate practice.
CITIC Securities Company Limited	06030		12-May-23	12-May-23	The terms of audit services provided by PwC Zhong Tian and PwC to the Company have reached the maximum term of consecutive engagement as specified in the Administrative Measures. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP Accountants LLP
EcoGreen International Group Limited	02341		04-May-23	04-May-23	Significant Unresolved Audit Matter and inability to determine necessary additional audit procedures.
China CITIC Bank Corporation Limited	00998		28-Apr-23	28-Apr-23	The terms of audit services provided by PwC Zhong Tian and PwC to the Bank have reached the maximum term of consecutive engagement as specified in the Administrative Measures.
Datang Group Holdings Limited	02117		31-Mar-23	12-May-23(1)12-May-23(2)	Issues identified by PwC during the audit for the 2022 Annual Results.
Life Concepts Holdings Limited (KY)	08056		31-Mar-23	04-Apr-23	The quoted fee from PwC was far above their expectation.
DONGFENG GROUP	00489		29-Mar-23	30-Mar-23(1)30-Mar-23(2)	Reached the prescribed time limit for audit services as per regulations.
MANHATTAN CARD COMPANY LIMITED	40577		09-Mar-23	09-Mar-23	Rotation of Auditor after an appropriate period of time is a good corporate governance practice.
Jiayuan Services Holdings Limited	01153		06-Mar-23	07-Mar-23	To save costs and due to the imminent need for completing the audit work for the year ended 31 December 2022. In its resignation letter PwC set out the matters leading to its resignation which also represent those matters that PwC considered should be brought to the attention of the Company’s shareholders and creditors These are indicators of an increased risk of the impairment on the Group’s balance due from Jiayuan International on which PwC intended to focus.
China Tower Corporation Limited	00788		02-Mar-23	11-May-23(1)11-May-23(2)	Limits in respect of the number of years of financial auditing work that an accounting firm can continuously provide. Due to the Relevant Requirements, the service terms of PricewaterhouseCoopers and PricewaterhouseCoopers Zhong Tian LLP will expire soon. Resigned international auditor: PricewaterhouseCoopers and domestic auditor PricewaterhouseCoopers Zhong Tian LLP, appointed international auditor: KPMG and domestic auditor KPMG Huazhen LLP Accountants LLP
China Evergrande Group	03333		16-Jan-23	16-Jan-23	The Company and PwC have not been able to agree on the timetable and the scope of work in respect of the assessment on the Group’s going concern basis and implications of the relevant disclosure, as well as the additional audit work and procedures required for the assets impairment assessment.
Evergrande Property Services Group Limited	06666		16-Jan-23	16-Jan-23	The Company and PwC have not been able to agree on the timetable and the scope of work in respect of the assessment on the Group’s going concern basis and implications of the relevant disclosure, as well as the additional audit work and procedures required for the assets impairment assessment and contingencies.
China Evergrande New Energy Vehicle Group Limited	00708		16-Jan-23	16-Jan-23	Failed to reach agreement on the timetable and the scope of work in respect of PwC’s assessment on the Group’s going concern preparation basis and the related disclosure implications as well as the additional audit work and procedures required for assessing impairment of assets.
VODATEL NETWORKS HOLDINGS LIMITED	08033		29-Dec-22	29-Dec-22(1)29-Dec-22(2)	Could not reach consensus with PwC regarding the remuneration of the Auditor for the year ending 31st December 2022.
Agile Group Holdings Limited (KY)	03383		15-Dec-22	15-Dec-22	Rotation of auditor after an appropriate period of time.
Rici Healthcare Holdings Limited	01526		13-Dec-22	14-Dec-22	Could not reach a consensus on the audit fee for the financial year ending December 31, 2022.
Vala Inc. (KY)	02051		09-Dec-22	09-Dec-22	PwC substantially increased its audit fee quotation for the year ending 31 December 2022 as the matters disclosed in the inside information announcement of the Company dated 4 November 2022 will need to be fully explored by PwC to conclude such implication to the Company’s financial statements, resulting in the inability of the Company and PwC to reach a consensus regarding the audit fee of the Company for the year ending 31 December 2022.
Sino-Ocean Service Holding Limited	06677		02-Dec-22	02-Dec-22	At the request of the Board, and due to ongoing discussions and requests for additional information related to significant matters impacting financial statements.
GLORIOUS PROPERTY HOLDINGS LIMITED	00845		30-Nov-22	30-Nov-22	Could not reach a consensus with PwC in respect of the audit fee of the Company for the year ending 31 December 2022.
A-Living Smart City Services Co., Ltd.	03319		24-Nov-22	25-Nov-22	To maintain good corporate governance practice for the term of auditor
Kidsland International Holdings Limited	02122		18-Nov-22	18-Nov-22	Could not reach a consensus on the proposed fees in relation to the audit of the annual results of the Group for the financial year ending 31 December 2022.
AI Health Technology Limited	01715		11-Nov-22	11-Nov-22	Could not reach a consensus on the audit fee for the financial year ending 31 December 2022.
SINO-OCEAN GROUP HOLDING LIMITED	03377		09-Nov-22	11-Nov-22	For the purpose of maintaining best corporate governance practice that service of the auditor shall not be more than seven years. PwC in its resignation letter sets out the matters leading to its resignation. These matters also represent those that PwC considers should be brought to the attention of the Shareholders and creditors of the Company. , PwC has held ongoing discussions with the Company’s management and has requested the Company’s management to provide the additional information relating to certain significant matters which might have an impact on the financial statements of the Group for the year ending 31 December 2022. (Details in announcement)
China Vered Financial Holding Corporation Limited	00245		08-Nov-22	20-Oct-22	PwC decided not to continue their audit relationship with the Company due to factors including the level of audit fees, their available internal resources, and the professional risk associated with the audit.
Honghua Group Limited	00196		31-Oct-22	01-Nov-22	Could not reach a consensus on the audit fee for the financial year ended 31 December 2022.
Confidence Intelligence Holdings Limited	01967		28-Oct-22	28-Oct-22	Could not reach a consensus on the audit fee for the year ending 31 December 2022.
Clarity Medical Group Holding Limited	01406		26-Oct-22	26-Oct-22	As good corporate governance measure, the Company should consider a rotation of its independent auditors after an appropriate period of time.
Minshang Creative Technology Holdings Limited	01632		19-Oct-22	19-Oct-22	Could not reach a consensus in respect of the audit fee of the Company for the financial year ending 31 March 2023.
Takbo Group Holdings Limited	08436		05-Oct-22	12-Oct-22	Cannot reach a consensus with PwC in respect of the auditor’s remuneration for the year ending 31 December 2022.
SKYFAME B3311B	05379		19-Sept-22	18-Jan-23	Not Specified
Skyfame Realty (Holdings) Limited	00059		19-Sept-22	19-Sept-22(1)19-Sept-22(2)	Professional risks, available internal resources, and the level of audit fees.
SKYFAME B2609B	05367		19-Sept-22	18-Jan-23	Not Specified
SKYFAME B3111B	05567		19-Sept-22	18-Jan-23	Not Specified
Skyfame Realty (Holdings) Limited	05580		19-Sept-22	18-Jan-23	Not Specified
AI X Tech Inc.	01490		22-Jul-22	22-Jul-22	Unable to reach consensus on the audit fee for the year ending 31 December 2022.
HUAZHANG TECHNOLOGY HOLDING LIMITED	01673		18-Jul-22	18-Jul-22	Could not reach an agreement on the audit fee for the financial year ended 30 June 2022.
Cathay Group Holdings Inc.	01981		15-Jul-22	15-Jul-22	Could not reach a consensus in respect of the auditor’s remuneration for the year ending 31 December 2022.
Yunnan Water Investment Co., Limited	06839		08-Jul-22	11-Nov-22	Retired as an auditor. Also appointed Da Hua Certified Public Accountants LLP as domestic auditor.
Yunnan Water Investment Co., Limited	06839		30-Jun-22	08-Jul-22	Restrictions on the term of years of audit services that an accounting firm can provide
Sunac China Holdings Limited	01918		28-Jun-22	08-Jul-22(1)08-Jul-22(2)	PwC stated in its resignation letter that it has not yet obtained certain further information to enable it to complete all necessary audit procedures of the audit of the 2021 annual results.
DOWELL SERVICE GROUP CO. LIMITED	02352		28-Jun-22	28-Jun-22(1)28-Jun-22(2)	Retirement upon expiration of its current term of office
Hospital Corporation of China Limited	03869		22-Jun-22	29-Apr-22	Could not reach a consensus on the fee for the audit of the Group for the financial year ending 31 December 2022.
Great Harvest Maeta Holdings Limited	03683		20-Jun-22	20-Jun-22(1)20-Jun-22(2)	Could not reach a consensus on the audit fee for the financial year ended 31 March 2022.
Brightstar Technology Group Co., Ltd	08446		17-Jun-22	17-Jun-22	Could not reach a consensus on the audit fee.
Qinqin Foodstuffs Group (Cayman) Company Limited	01583		17-Jun-22	17-Jun-22	Could not reach a consensus on the fees for the audit of the consolidated financial statements of the Group for the year ending 31 December 2022
JINGRUI HOLDINGS LIMITED	40659		10-Jun-22	27-Jun-22	Not Specified
S.A.I. Leisure Group Company Limited	01832		02-Jun-22	14-Apr-22	Travel restrictions and mandatory quarantine requirements due to COVID-19 pandemic caused inefficiency in the audit process.
JINGRUI HOLDINGS LIMITED	40659		31-May-22	10-Jun-22(1)10-Jun-22(2)	The Company has not been able to agree with PricewaterhouseCoopers on a mutually acceptable timetable to complete the audit for the audited results of the Group for the year ended 31 December 2021. In its resignation letter, PwC stated that further clarification with respect to the nature of certain bank deposits held by the Group in the amount of approximately RMB4,910 million was required.
Huafa Property Services Group Company Limited	00982		31-May-22	29-Mar-22	Rotation of auditor after an appropriate period of time to enhance independence and effectiveness of audit services.
Dongguan Rural Commercial Bank Co., Ltd.	09889		23-May-22	23-May-22	Retired and did not offer itself for re-election
Wenye Group Holdings Limited	01802		20-May-22	23-May-22(1)23-May-22(2)23-May-22(3)	No consensus could be reached on the timetable to complete the audit for FY2021. PwC believe that issues should be brought to the attention of the shareholders are summarised as follows (full details in announcement) : 1. Going concern assessment 2. Audit confirmations of accounts receivable and accounts payable 3. Offsetting arrangement of prepayments and accounts payable
Amrita Global Development Limited	06836		16-May-22	16-May-22	PwC has not been able to obtain any information nor satisfactory explanations in connection with the irregularities of the Bank Confirmations up to the date hereof and given the Investigation has not been commenced, PwC is not able to determine and perform the necessary additional audit procedures and the time required to finalise the 2021 Audit.
BOCOM International Holdings Company Limited	03329		10-May-22	10-May-22	Company’s intention to align its appointment of auditor with that of its controlling shareholder
Guangzhou R&F Properties Co., Ltd.	02777		29-Apr-22	29-Apr-22(1)29-Apr-22(2)	Unable to agree on a mutually acceptable timetable to complete the audit due to delays caused by COVID-19.
Shimao Services Holdings Limited	00873		28-Apr-22	29-Apr-22	Could not agree on the timetable and possible additional fee for completion of the audit.
Dexin Services Group Limited	02215		25-Apr-22	26-Apr-22	Unable to obtain adequate explanations and information due to tight schedule and COVID-19 epidemic situation in China.
Min Fu International Holding Limited (KY)	08511		22-Apr-22	22-Apr-22	Could not reach a consensus in respect of the audit fee for the year ended 31 March 2022.
Dongguan Rural Commercial Bank Co., Ltd.	09889		20-Apr-22	20-Apr-22	Retirement as the international auditor of the Bank with effect from the conclusion of the 2021 annual general meeting and will not offer itself for re-election.
Dexin China Holdings Company Limited	40136		14-Apr-22	19-Apr-22	Unable to reasonably estimate the time required to complete all audit work due to tight schedule, insufficient information, and impact of COVID-19 epidemic in China.
Dexin China Holdings Company Limited	40497		14-Apr-22	19-Apr-22	Unable to reasonably estimate the time required to complete all audit work due to tight schedule, insufficient information, and impact of COVID-19 epidemic in China.
DEXIN CHINA	02019		14-Apr-22	19-Apr-22	Unable to reasonably estimate the time required to complete all audit work due to tight schedule, insufficient information, and impact of COVID-19 epidemic in China.
Powerlong Real Estate Holdings Limited	01238		29-Mar-22	31-Mar-22	Inconsistencies in bank confirmations and classification of bank deposits.
ANHUI EXPRESSWAY COMPANY LIMITED	00995		28-Mar-22	28-Mar-22	Exceeded their engagement term
Powerlong Real Estate Holdings Limited	01238		24-Mar-22	24-Mar-22	Unable to agree on a mutually acceptable timetable to complete the audit due to the impact of COVID-19.
Powerlong Commercial Management Holdings Limited	09909		24-Mar-22	31-Mar-22(1)31-Mar-22(2)	Inconsistencies in bank deposit classification and COVID-19 related delays.
Shimao Group Holdings Limited	00813		24-Mar-22	25-Mar-22	Could not agree with PwC on the timetable and possible additional fee for completion of the audit.
Ronshine Service Holding Co., Ltd	02207		21-Mar-22	22-Mar-22(1)22-Mar-22(2)	Unable to determine the scope of follow-up audit work and agree on a mutually acceptable timetable due to the resurgence of COVID-19 and the volatile market and financing environment of the PRC real estate industry.
Ronshine China Holdings Limited	03301		18-Mar-22	21-Mar-22(1)21-Mar-22(2)	Unable to complete all audit work for the annual results within the agreed schedule due to delays in information supply and bank confirmations, and inability to agree on audit fee adjustments and timetable.
F SSIFIRONORE-U	09047		28-Feb-22	28-Jan-22	Not Specified
F SSIFIRONORE	03047		28-Feb-22	28-Jan-22	Not Specified
Chongqing Rural Commercial Bank Co., Ltd.	03618		24-Feb-22	24-Feb-22	The term of consecutive engagement of the same accounting firm by a state-owned financial enterprise shall not exceed eight years.
HOPSON DEVELOPMENT HOLDINGS LIMITED	04312		27-Jan-22	27-Jan-22(1)27-Jan-22(2)	Could not reach a consensus on the audit fee for the financial year ended 31 December 2021. PwC has not obtained the requisite information for the following matters to date, and therefore, it could not plan and complete the necessary audit procedures for the time being. These matters include the accounting treatment of certain of the Group’s equity investments and property projects and the valuation of the Group’s investment properties, as well as the overall impact of these material matters on the Group’s financial statements and relevant disclosures.
Anchorstone Holdings Limited	01592		24-Jan-22	24-Jan-22	Professional risks, available internal resources, and the level of audit fees.
SPACE GROUP	02448		07-Jan-22	07-Jan-22	Could not reach a consensus on the audit fee.
EGGRICULTURE FOODS LTD.	08609		12-Oct-21	05-Jan-22	Not Specified
CHINA NEW ENERGY LIMITED (JE)	01156		30-Jun-21	07-Jan-22	Not Specified
Tianjin Capital Environmental Protection Group Company Limited	01065		27-May-21	25-Apr-22	The company decided to align the preparation of its financial statements in accordance with China Accounting Standards for Business Enterprises.
Zhejiang RuiYuan Intelligent Control Technology Company Limited	08249		26-Nov-04	20-Jan-05	Could not reach a consensus on the amount of audit fees for the year ending 31 December 2004.