| FDB HOLDINGS | 01826 | 22-May-26 | | | |
| ETERNAL BEAUTY | 06883 | 16-Mar-26 | | | |
| INFINITY DEV | 00640 | 03-Dec-25 | | | |
| GDC | 08271 | 23-May-25 | | | |
| DIDA INC | 02559 | 09-Dec-24 | | | |
| TIANYUN INT'L | 06836 | 04-Oct-24 | | | |
| JIAYUAN SER | 01153 | 10-Sep-24 | | | |
| KEEP | 03650 | 09-Feb-24 | | | |
| TRANSTECH | 09963 | 24-Nov-23 | | | |
| SMART-CORE | 02166 | 13-Nov-23 | | | |
| MAX SIGHT GROUP | 08483 | 07-Nov-23 | | | |
| TAT HONG EQUIP | 02153 | 28-Sep-23 | | | |
| SOUTH MANGANESE | 01091 | 18-Aug-23 | | | |
| CHINA HUIRONG | 01290 | 12-Jun-23 | | | |
| IRC | 01029 | 30-Dec-22 | | | |
| GREENTECH INTL | 00195 | | | | |
| CALB | 03931 | 23-Sep-22 | 13-May-26 | | Given the impending expiry of the term of RSM Hong Kong, and in order to address the Company’s overall audit requirements and enhance the coordination of domestic and overseas audit management, the Company proposes to change the auditor for H shares upon the expiry of the term of RSM Hong Kong. |
| XIN YUAN ENT | 01748 | 11-Sep-18 | 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. |
| ZHONGHUA GAS | 08246 | 31-Dec-20 | 27-Jan-26 | | Could not reach a consensus on the audit fee. |
| KHOON GROUP | 00924 | 12-Jun-23 | 31-Dec-25 | | Sanctions were imposed against Mr. Chen Zhi, a controlling shareholder of the Company, by the Office of Foreign Assets Control of the Department of the Treasury of the United States of America and the Foreign, Commonwealth & Development Office of the United Kingdom on 14 October 2025. The grounds for these sanctions include certain alleged activities attributed to Mr. Chen. On the same date, the Company was designated by OFAC due to its association with him. RSM has informed the Company that the gravity of these designations creates a fundamental conflict with its ethical obligations, and client continuance policies. Accordingly, RSM considers that continued association with the Company is inappropriate and is therefore unable to continue to act as the auditor of the Company. |
| SHEEN TAI | 01335 | 13-Oct-17 | 30-Dec-25 | | Could not reach a consensus in respect of the audit fee for the year ending 31 December 2025. |
| FINSOFT FIN | 08018 | 25-Nov-20 | 17-Dec-25 | | RSM is unable to agree on the audit fee for the Company’s financial year ending on 31 December 2025. |
| KUANGCHI | 00439 | | 30-Jun-25 | | RSM has served as the Company’s auditor for four years. The Board considers that the rotation of the auditor after an appropriate period of time is a good corporate practice. The Board is of the view that such rotation would enhance the independence, objectivity and effectiveness of the external audit on the Company, and would be in the best interest of the Company and its shareholders as a whole. |
| KUANGCHI | 00439 | | 27-Jun-25 | | RSM has served as the Company’s auditor for four years. The Board considers that the rotation of the auditor after an appropriate period of time is a good corporate practice. The Board is of the view that such rotation would enhance the independence, objectivity and effectiveness of the external audit on the Company, and would be in the best interest of the Company and its shareholders as a whole. |
| FUTURE DATA | 08229 | 30-Jun-23 | 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. |
| LONGHUI INTL | 01007 | 26-Jul-23 | 02-Jan-25 | | Could not reach a consensus on the audit fee. |
| YIDA CHINA | 03639 | 23-Feb-24 | 24-Dec-24 | | RSM was unable to agree with the Company on a mutually acceptable timetable to complete the audit for the consolidated financial statements of the Group for the year ended 31 December 2023. RSM also stated it could not reasonably estimate the time and manpower resources required to complete all audit work for the consolidated financial statements of the Group in respect of the year ended 31 December 2023. The Company is of the view that it is in the best interests of the Company and the shareholders of the Company to complete the 2023 Audit as soon as practicable. The Company has communicated and reached a mutual understanding with RSM that RSM will resign as auditor of the Company with effect from the date of 24 December 2024. |
| CHANHIGH | 02017 | 21-Mar-17 | 13-Dec-24 | | RSM and the Company have not reached consensus of the audit fees for the year ending 31 December 2024, and have therefore decided to resign as the auditor of the Company after due and careful consideration. |
| TAKBO GROUP | 08436 | 12-Oct-22 | 09-Dec-24 | | Could not reach a consensus in respect of the audit fee for the year ending 31 December 2024. |
| KELFRED | 01134 | 22-Sep-03 | 09-Aug-24 | | Could not agree on the audit fee for the Company and its Hong Kong incorporated subsidiaries for the financial year ending 31 December 2024. |
| MATRIX HOLDINGS | 01005 | 17-Dec-21 | 08-Aug-24 | | Could not reach consensus in respect of the level of audit fees for the financial year ending 31 December 2024. |
| ENDURANCE-NEW | 00575 | 21-Jun-23 | 16-Jul-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2024. |
| CHINA YOUZAN | 08083 | 29-Dec-10 | 30-May-24 | | Retirement after 13 years of service to maintain good corporate governance and ensure the independence and objectivity of the audit work. |
| HANG YICK HLDGS | 01894 | 15-Dec-22 | 14-May-24 | | Could not reach a consensus on the audit fee. |
| MSCTECH | 01632 | 19-Oct-22 | 19-Mar-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 March 2024. |
| CHINA MED&HCARE | 00383 | | 22-Dec-23 | | Could not reach a consensus on the proposed audit fee for Annual Audit FY 2023. |
| RISECOMM GP | 01679 | 07-Dec-20 | 04-Dec-23 | | Rotation of auditor to enhance independence and benefit from fresh perspectives. |
| HKE HOLDINGS | 01726 | 16-Mar-21 | 31-Jul-23 | | The Company needed additional time to fulfill the requirement of the reacceptance process in relation to the Company’s newly expanded business. |
| JUTAL OIL SER | 03303 | 11-Sep-06 | 28-Jun-23 | | Rotation of auditor after an appropriate period of time is a good corporate practice and is in the interest of the Company and the shareholders as a whole. |
| HEPHAESTUS HLDG | 08173 | 30-Apr-02 | 31-Mar-23 | | Could not reach a consensus on the audit fee. |
| QIANHAI HEALTH | 00911 | 28-Oct-22 | 20-Feb-23 | | Their scope and extent of reperformance of counting of the Products were restricted. In light of such limitation on the scope of audit work and the significance of the inventory balance to the Group’s consolidated financial statements, RSM considered that they were unable to discharge their responsibilities and complete the audit as auditor, and thus resigned. |
| SKYLIGHT HLDG | 03882 | 26-May-21 | 14-Dec-22 | | The Board believes that a Big Four global accounting firm serving as the Company’s auditor is more in line with the Group’s business development and the best interest of the Company and its shareholders as a whole. |
| IMPERIUM TEC GP | 00776 | | 10-Oct-22 | | Could not reach a consensus in respect of the audit fee of the Company for the financial year ending 31 December 2022. |
| BONJOUR HOLD | 00653 | | 10-Jun-22 | | Not provided with sufficient appropriate audit evidence and could not agree on additional audit fees. |
| RICH GOLDMAN | 00070 | | 27-May-22 | | Could not reach a consensus on the audit fee for the Company’s financial year ending 30 June 2022. |
| ZHAOBANGJI PPT | 01660 | 20-Mar-20 | 25-Apr-22 | | Could not reach a consensus on the audit fee for the Company’s financial year ended 31 March 2022. |
| G-VISION INT'L | 00657 | | 21-Apr-22 | | Unable to agree on the audit fee for the Company’s financial year ended 31 March 2022. |
| C CARBONNEUTRAL | 01372 | 28-Dec-21 | 07-Apr-22 | | RSM has not been provided sufficient information and documents in relation to (i) internal control of receipts and payments cycles; (ii) valuation of carbon credit inventories; and (iii) opening balances of automotive engines segment. Additionally, due to the recent resurgence of Covid-19 pandemic and the implementation of Covid-19 measures in Hong Kong, the financial reporting of the Group has been adversely affected. As a result, RSM was unable to agree with the Company on a mutually acceptable timetable to complete the audit for the consolidated financial statements of the Group for the year ended 31 December 2021, nor to reasonably estimate the time and manpower resources required to complete all audit works for the consolidated financial statements of the Group in respect of the Year. |
