| BRETON | 01333 | 30-Jul-26 | | | |
| NEXCHIP | 02249 | 10-Jul-26 | | | |
| DTECH | 01377 | 09-Jul-26 | | | |
| XUANWU CLOUD | 02392 | 26-Jun-26 | | | |
| XIANGXING INT | 01732 | 25-Jun-26 | | | |
| SENIOR MATERIAL | 06067 | 23-Jun-26 | | | |
| KINTOR PHARMA-B | 09939 | 18-Jun-26 | | | |
| SCHOLAR EDU | 01769 | 18-Jun-26 | | | |
| CH XINHUA EDU | 02779 | 16-Jun-26 | | | |
| TIANGE | 01980 | 29-May-26 | | | |
| CALB | 03931 | 13-May-26 | | | |
| MAN SANG INT'L | 00938 | 10-Apr-26 | | | |
| STERLING GP-NEW | 01825 | 31-Mar-26 | | | |
| HC GROUP | 02280 | 23-Mar-26 | | | |
| GAPACK | 00468 | 30-Jan-26 | | | |
| ZHONGHUA GAS | 08246 | 27-Jan-26 | | | |
| MAJOR HLDGS | 01389 | 19-Jan-26 | | | |
| LAJIN ENT | 08172 | 09-Jan-26 | | | |
| MEDIWELCOME | 02159 | 28-Nov-25 | | | |
| DEEP SOURCE | 00990 | 12-Nov-25 | | | |
| RISECOMM GP | 01679 | 11-Nov-25 | | | |
| TIMES UNI GP | 02310 | 30-Oct-25 | | | |
| PRODUCTIVE TECH | 00650 | 29-Aug-25 | | | |
| MINIEYE | 02431 | 13-Aug-25 | | | |
| SHIRBLE STORE | 00312 | 04-Jul-25 | | | |
| BAIWANG CO | 06657 | 27-Jun-25 | | | |
| BATELAB | 02149 | 27-Jun-25 | | | |
| Gudou Holdings Limited | 08308 | 19-Jan-25 | | | |
| Longhui International Holdings Limited | 01007 | 01-Jan-25 | | | |
| China Shuifa Singyes New Materials Holdings Limited | 08073 | 30-Dec-24 | | | |
| China Shuifa Singyes Energy Holdings Limited | 00750 | 15-Dec-24 | | | |
| CHINA FINANCIAL INTERNATIONAL INVESTMENTS LIMITED | 00721 | 05-Dec-24 | | | |
| Lapco Holdings Limited | 08472 | 28-Nov-24 | | | |
| Shenghui Cleanness Group Holdings Limited | 02521 | 28-Nov-24 | | | |
| HENGXIN TECHNOLOGY LTD. | 01085 | 24-Nov-24 | | | |
| Tianjin Binhai Teda Logistics (Group) Corporation Limited | 08348 | 18-Nov-24 | | | |
| SEM Holdings Limited (KY) | 09929 | 14-Nov-24 | | | |
| CROSSTEC Group Holdings Limited | 03893 | 28-Jul-24 | | | |
| ECI Technology Holdings Limited | 08013 | 24-Jul-24 | | | |
| Plus Group Holdings Inc. | 02486 | 15-Jul-24 | | | |
| Zhongshi Minan Holdings Limited | 08283 | 25-Jun-24 | | | |
| Fullwealth International Group Holdings Limited | 01034 | 24-Jun-24 | | | |
| Ta Yang Group Holdings Limited | 01991 | 17-Jun-24 | | | |
| Kafelaku Coffee Holding Limited | 01869 | 23-May-24 | | | |
| Kafelaku Coffee Holding Limited | 08102 | 23-May-24 | | | |
| Artini Holdings Limited | 00789 | 03-Mar-24 | | | |
| MOS House Group Limited | 01653 | 27-Feb-24 | | | |
| Red Star Macalline Group Corporation Ltd. | 01528 | 12-Nov-23 | | | |
| Sincere Watch (Hong Kong) Limited | 00444 | 08-Nov-23 | | | |
| Great Harvest Maeta Holdings Limited | 03683 | 16-Oct-23 | | | |
| Universal Star (Holdings) Limited | 02346 | 20-Aug-23 | | | |
| CHYY DEVELOPMENT GROUP LIMITED | 08128 | 30-Jul-23 | | | |
| Tongguan Gold Group Limited | 00340 | 12-Jun-23 | | | |
| Wisdomcome Group Holdings Limited | 08079 | 17-Apr-23 | | | |
| Richly Field China Development Limited | 00313 | 20-Mar-23 | | | |
| SoftMedx Healthcare Limited | 00648 | 23-Feb-23 | | | |
| China Saftower International Holding Group Limited | 08623 | 14-Feb-23 | | | |
| International Business Settlement Holdings Limited | 00147 | 05-Feb-23 | | | |
| Prosperity Investment Holdings Limited | 00310 | 17-Jan-23 | | | |
| RMH Holdings Limited | 08437 | 20-Dec-22 | | | |
| ORIENT SECURITIES INTERNATIONAL HOLDINGS LIMITED | 08001 | 15-Dec-22 | | | |
| Sinco Pharmaceuticals Holdings Limited | 06833 | 12-Dec-22 | | | |
| Denox Environmental & Technology Holdings Limited | 01452 | 20-Nov-22 | | | |
| Titan Invo Technology Limited | 08293 | 17-Nov-22 | | | |
| Titan Invo Technology Limited | 00872 | 17-Nov-22 | | | |
| Roma (meta) Group Limited | 08072 | 16-Mar-22 | | | |
| TL Natural Gas Holdings Limited | 08536 | 28-Dec-21 | | | |
| KEYNE LTD | 00009 | 21-Nov-21 | | | |
| MINSHENG EDU | 01569 | | | | |
| GUOFUHEE | 02582 | | | | |
| RICI HEALTH | 01526 | | | | |
| China Qidian Guofeng Holdings Limited | 01280 | 05-Dec-24 | 26-May-26 | | Having served the Company for two financial years, the Audit Committee considered it an appropriate juncture to conduct a comprehensive review. After evaluating the proposals received and assessing factors including audit quality, industry expertise, resources, capabilities and fees, the Audit Committee recommended Prism’s appointment; and New business initiatives AI strategic transformation:. The Audit Committee considered Prism, with its broader industry experience and stronger technical capabilities in technology and AI-related audit engagements, better positioned to serve the Company’s evolving audit needs. Rongcheng (Hong Kong) has confirmed that other than material uncertainty related to going concern of the Group for the year ended 31 December 2025 as set out in the auditor’s report, there are no circumstances in connection with its retirement that need to be brought to attention. |
| AI Health Technology Limited | 01715 | 03-Oct-24 | 14-May-26 | | Rongcheng (Hong Kong) CPA has retired as the auditor with effect from the conclusion of the AGM. |
| Echo International Holdings Group Limited | 08218 | 09-Jan-23 | 26-Feb-26 | | Could not reach a consensus on the fee for the audit of the consolidated financial statements of the Group for the year ending 31 March 2026. |
| Anchorstone Holdings Limited | 01592 | 23-Jan-22 | 24-Dec-25 | | As a normal procedure to consider and conclude whether to continue with an audit engagement, they have taken into consideration factors including the professional risks associated with the audit, their available internal resources and the level of audit fees. |
| ANCHORSTONE | 01592 | 24-Jan-22 | 24-Dec-25 | | SUPPLEMENTAL INFORMATION: The Audit Committee, after discussion with RCHK, understood the underlying reasons for RCHK’s resignation and confirmed that there is no contentious audit issues raised during the course of the audit, except for the key audit matters disclosed in the last annual report. |
| Creative China Holdings Limited | 08368 | 18-Nov-21 | 19-Dec-25 | | SUPPLEMENTAL ANNOUNCEMENT: Could not reach a consensus on the audit fee. |
| Grand Baoxin Auto Group Limited | 01293 | 07-Nov-24 | 06-Nov-25 | | Due to the resignation and replacement of core store personnel of the Company following the revocation of authorizations for certain dealership outlets of the Company, and as a result of the aforementioned realignment and adjustments, the Company is still collating documentation and information required by the audit including bank confirmations, authorizations for corporate credit reports, various impairment tests and basis for financial statements preparation. As a result, there is substantial additional work incurred and Rongcheng is unable to reach an agreement with the Company on the additional fee and timetable for completing the audit of the consolidated financial statements of the Group for the year ended 31 December 2024. As such, Rongcheng decided to tender its resignation as the auditor of the Company. |
| KNT Holdings Limited | 01025 | 06-May-24 | 18-Mar-25 | | Unable to reach a consensus on the audit fee and their available internal resources in respect of the audit of the consolidated financial statements of the Group for the year ending 31 March 2025. |
| HSC Resources Group Limited | 08409 | 16-May-22 | 28-Apr-24 | | Historical transition (details not available in archive) |
| HSC Resources Group Limited | 01850 | 16-May-22 | 28-Apr-24 | | Unable to reach a consensus on the audit fee for the year ending 30 April 2024. |
| Majestic Dragon AeroTech Holdings Limited | 00918 | 15-Mar-22 | 07-Mar-24 | | Unable to reach a consensus on the fee for the audit of the consolidated financial statements for the year ending 31 March 2024. |
| Wai Hung Group Holdings Limited | 03321 | 27-Jun-22 | 25-Jan-24 | | Unable to reach a consensus on the audit fee for the year ended 31 December 2023. |