| GREENTECH INTL | 00195 | 21-May-26 | | | |
| IRC LIMITED | 01029 | 30-Dec-22 | | | |
| Hang Yick Holdings Company Limited | 01894 | 15-Dec-22 | | | |
| Imperium Technology Group Limited (KY) | 00776 | | | | Not Specified |
| XIN YUAN ENTERPRISES GROUP LIMITED | 01748 | | 31-Mar-26 | | SUPPLEMENTAL ANNOUNCEMENT: In mid-March 2026, RSM informed the Audit Committee that it has concerns regarding the Draft Investigation Report as to whether the methodology and scope adopted in the investigation are sufficient to identify, assess and remediate all relevant issues arising from the Allegations. Subsequently between 24 and 25 March 2026, the Company and RSM tried to reach an agreement on the proposed audit timetable to complete the audit for the years 2024 and 2025 but in vain. On 31 March 2026, RSM tendered the Resignation Letter and resigned as the auditor. |
| SHEEN TAI HOLDINGS GROUP COMPANY LIMITED | 01335 | | 30-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: DETAILED CHRONOLOGY OF EVENTS LEADING TO THE CHANGE OF AUDITOR. Could not reach consensus on the audit fee. |
| Finsoft Financial Investment Holdings Limited | 08018 | | 17-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: Members of the Board and the Audit Committee tried to negotiate with RSM for a price reduction for the 2025 Audit but RSM was unable to lower its fee to a level close to the BT Fee Quotation. |
| Future Data Group Limited | 08229 | | 20-Jan-25 | | Could not reach a consensus on the audit fee for the financial year ended 31 December 2024. RSM has confirmed in writing that, save for failure to reach a consensus on the audit fee for the year ended 31 December 2024, there are no matters or circumstances in relation to its resignation that need to be brought to the attention of the Shareholders and creditors of the Company. |
| SKY LIGHT HOLDINGS LIMITED | 03882 | | 21-Dec-22 | | Not Specified |
| SKY LIGHT HOLDINGS LIMITED | 03882 | | 14-Dec-22 | | EY was not able to take up the engagement as the auditor of the Company due to decreased resources temporarily. |
