| JIA YAO HLDGS | 01626 | 28-Nov-25 | | | |
| CHTC FONG'S INT | 00641 | 10-Nov-25 | | | |
| KINGFARPROPERTY | 01354 | 22-Oct-25 | | | |
| GEMILANG INTL | 06163 | 05-Aug-25 | | | |
| CAPITAL IND FIN | 00730 | 17-Jul-25 | | | |
| QILU EXPRESSWAY | 01576 | 26-Jun-25 | | | |
| SHOUGANG CENT | 00103 | 10-Jun-25 | | | |
| SHOUGANG RES | 00639 | 06-Jun-25 | | | |
| UNI MEDICAL | 02666 | 28-May-25 | | | |
| OOIL | 00316 | 15-May-25 | | | |
| COSCO SHIP INTL | 00517 | 26-Mar-25 | | | |
| BANKOFZHENGZHOU | 06196 | 18-Dec-24 | | | |
| FOURACE IND GP | 01455 | 13-Dec-24 | | | |
| LING YUE SER GP | 02165 | 06-Dec-24 | | | |
| YH ENT | 02306 | 05-Dec-24 | | | |
| COSCO SHIP ENGY | 01138 | 30-Oct-24 | | | |
| COSCO SHIP HOLD | 01919 | 18-Oct-24 | | | |
| BEXCELLENT GP | 01775 | 17-Jun-24 | | | |
| CHANGHONG JH | 03991 | 24-May-24 | | | |
| EASY SMART GP | 02442 | 20-May-24 | | | |
| CNNC INT'L | 02302 | 20-May-24 | | | |
| CENTRAL CHINA | 00832 | 02-Jan-24 | | | |
| GUOLIAN SEC | 01456 | 01-Jan-24 | | | |
| SRE GROUP | 01207 | 22-Dec-23 | | | |
| SUN HING VISION | 00125 | 13-Oct-23 | | | |
| INSPUR DIGI ENT | 00596 | 23-May-23 | | | |
| TIANBAO ENERGY | 01671 | 16-May-23 | | | |
| TOP FORM INT'L | 00333 | 05-May-23 | | | |
| FOUNTAIN SET | 00420 | 28-Sep-22 | | | |
| CHINA AOYUAN | 03883 | 26-Jan-22 | | | |
| HUADIAN POWER | 01071 | | | | In view of the Company's proposed uniform adoption of CASBE for the preparation of its financial statements and the fact that the Company's domestic financial report auditor, ShineWing Certified Public Accountants (Special General Partnership), has been recognized by the Ministry of Finance of the PRC and the CSRC and is qualified to provide auditing services to Hong Kong-listed and Mainland incorporated issuers in accordance with Mainland auditing standards, the Board proposes to terminate the re-appointment of SHINEWING (HK) as the Company's overseas financial report auditor, subject to the approval of the Shareholders by way of an ordinary resolution at the General Meeting. |
| FY FINANCIAL | 08452 | | | | |
| SDITC | 01697 | | | | Change in the standards for the preparation of the financial statements of the Company |
| RAINMED-B | 02297 | | | | |
| BETTERLIFE HLDG | 06909 | | | | |
| RUNHUA SERVICE | 02455 | | | | |
| FW FASHION INT | 02528 | | | | |
| SPEEDY GLOBAL | 00540 | | | | |
| JINKE SERVICES | 09666 | | | | |
| CHINA SOUTH AIR | 01055 | | | | |
| COSCO SHIP DEV | 02866 | | | | For the purpose of further strengthening auditor independence and implementing the auditor rotation system, the Board considers it good corporate governance practice to rotate its domestic auditor, internal control auditor, and international auditor at an appropriate time. |
| BANK OF GANSU | 02139 | | 30-Jun-26 | | Reached the maximum continuous engagement period for audit firms as stipulated under the Measures for Administration of Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies |
| BEST MART 360 | 02360 | 01-Nov-23 | 23-Jun-26 | | In response to the planned change of auditor of China Merchants Hoi Tung Trading Company, the controlling shareholder, to BDO, the Board and the Audit Committee consider that the appointment of BDO as the auditor would align the audit arrangements between the Company and its holding company with a view to enhancing the synergy and efficiency of audit works. |
| CM-ENERGY | 00206 | 02-Nov-23 | 28-May-26 | | In order to stay aligned with China Merchants Shipbuilding Industry Group, a controlling shareholder and holding company and to align the audit arrangements with those of its holding company, which will help enhance the synergy and efficiency of the audit work, the Company intends to change its auditor. After amicable discussion, it was agreed that SHINEWING will retire as the auditor at the AGM and will not be re-appointed. |
| CIRC | 01763 | | 26-May-26 | | As the term of office of SHINEWING HK as the auditor of the Company will expire on the date of the 2025 AGM, and in view of the Company’s proposed adoption of CASBE for the preparation of its financial accounting reports, the Company is required to change its auditor for the financial year ending 31 December 2026, and SHINEWING HK will not be re-appointed upon the expiry of its term of office. |
| COSCO SHIP DEV | 02866 | | 21-May-26 | | ShineWing and SHINEWING (HK) have served as the Company’s annual auditors for eight and four consecutive years, respectively, in accordance with the relevant provisions of the “Administrative Measures for the Selection and Engagement of Accounting Firms by State-owned Enterprises and Listed Companies”, and for the purpose of further strengthening auditor independence and implementing the auditor rotation system, the Board considers it a good corporate governance practice to rotate its domestic auditor, internal control auditor and international auditor at an appropriate time. |
| LEADING HLDGS | 06999 | 06-Dec-24 | 17-Mar-26 | | Tendered its resignation as auditor after taking into account factors including the resignation of all the independent non-executive directors without any replacement and the absence of a team of competent financial personnel that seriously hindered the Company’s ability to prepare its consolidated financial information for the year ended 31 December 2025. |
| ZHEJIANG YONGAN | 08211 | | 15-Jan-26 | | (i) the Company has not been able to provide the relevant information required in respect of the outstanding matters , (ii) the uncertainty as to the additional time costs that would be incurred in completing the Company’s audit; and (iii) the allocation and availability of SHINEWING’s internal resources
The key outstanding information includes (a) the signed forensic investigation report prepared by the Forensic Investigator; and (b) the signed report from the investigating counsel, regarding the interviews conducted including with director-level and senior management personnel of the controlling shareholder and the Company, in connection with the Company’s three advance payments totaling RMB111,726,664 made to Guizhou Yongli Enterprise Management Co., Ltd.. and one advance payment of RMB56,000,000 made to Zhejiang Yongli Industry Group Co., Ltd. for working capital purposes, which involved non-compliance with the disclosure and approval requirements under Chapter 20 of the GEM Listing Rules. |
| LANCANG TEA | 06911 | 03-Dec-24 | 08-Dec-25 | | Could not reach a consensus on the fee for the audit for the financial year ending 31 December 2025. The Company has resolved to adopt China Accounting Standards. |
| RISECOMM GP | 01679 | 04-Dec-23 | 11-Nov-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. |
| BRAINHOLE TECH | 02203 | | 05-Sep-25 | | Could not reach a consensus on the proposed auditor’s remuneration for the financial year ending 31 December 2025. The Company considers that the change of Auditors would enhance the cost-effectiveness of the audit of the Group and reduce the overall operating expenses. |
| SD GOLD | 01787 | | 28-Jul-25 | | The company is aligning its financial reports with China Accounting Standards for Business Enterprises, and the domestic auditor, ShineWing Certified Public Accountants (Special General Partnership), is recognized to provide auditing services for PRC-incorporated issuers listed in Hong Kong under these standards. |
| VC HOLDINGS | 00821 | | 30-Jun-25 | | In view of the length of the tenor SHINEWING has served as the auditor, the Board has resolved not to re-appoint SHINEWING at the forthcoming annual general meeting as the Board believes that it is appropriate to rotate the independent auditors in a timely manner to maintain good corporate governance and to ensure the independence of the auditor. |
| YUANHENG GAS | 00332 | | 22-Jan-25 | | SHINEWING was not able to reach a consensus with the Company on the audit fee for the year ending 31 March 2025. |
| RUIXIN INT'L | 00724 | | 13-Nov-24 | | SHINEWING has resigned as the auditor of the Group with effect from 13 November 2024 after taking into account many factors including, but not limited to, its available internal resources, estimated timetable for audit work and risk associated. SHINEWING has confirmed in its resignation letter (the “Resignation Letter”) that it has not commenced the audit work on the financial statements of the Group for the financial year ending 31 December 2024. SHINEWING has further indicated in the Resignation Letter that it would like to draw to the Board’s attention to the fact that SHINEWING expressed a disclaimer of opinion in its auditors’ report dated 28 March 2024 on the consolidated financial statements of the Company for the year ended 31 December 2023 in respect of the multiple uncertainties relating to the going concern basis of the Company, details of which were set out on pages 57 to 59 of the annual report of the Company for the year ended 31 December 2023. |
| CENTRALCHINA MT | 09982 | | 27-Sep-24 | | The former auditor, KPMG, required certain outstanding information in relation to ten loans made by the Company (in the aggregate amount of approximately RMB750 million) to various real estate companies. Subsequently, the Company worked closely with SHINEWING and took steps to provide some of the outstanding information in order to facilitate the audit for the annual results of the Group for the year ended 31 December 2023. Certain information in relation to the outstanding information required by SHINEWING has not yet been provided to SHINEWING Unable to reach a consensus on the timetable and additional costs for completing the 2023 Audit. |
| SHENGHUA LANDE | 08106 | | 26-Sep-24 | | Could not reach a mutual agreement on the audit fee in respect of the audit of the consolidated financial statements of the Group for the financial year ending 31 December 2024. |
| ECI TECH | 08013 | | 25-Jul-24 | | Could not reach a consensus on the audit fee for the financial year ending 31 August 2024. |
| MAN SANG INT'L | 00938 | | 12-Jul-24 | | Unable to reach a consensus on the timetable and additional fees for completing the audit work for FY2024. |
| SILK RD ENERGY | 08250 | | 20-Jun-24 | | Could not reach a consensus on the audit fee. |
| GLOBAL UIN | 08496 | 07-Jun-23 | 04-Jun-24 | | Could not reach a consensus on the audit fee for the financial year ending 30 June 2024. |
| YANKUANG ENERGY | 01171 | | 28-Mar-24 | | Reached the maximum number of years for continuous engagement. |
| SPACE GROUP | 02448 | 07-Jan-22 | 15-Jan-24 | | Could not reach a consensus on the audit fee. |
| CDAYENONFER | 00661 | | 13-Dec-23 | | Could not reach a consensus on the audit fee. |
| JIUTAI RCB | 06122 | | 10-Nov-23 | | Could not reach an agreement on the audit fee and long distance from the Bank with original price not meeting work requirements. |
| CARRY WEALTH | 00643 | | 06-Nov-23 | | Could not reach consensus on the audit fee. |
| GREAT HARVEST | 03683 | 08-Jul-22 | 17-Oct-23 | | Could not reach a consensus on the audit fee. |
| ALCO HOLDINGS | 00328 | | 16-May-23 | | (i) the Company could not reach a consensus with SHINEWING on the audit fee for the year ended 31 March 2023; and (ii) the Board considers that the rotation of its auditor after an appropriate period of time is a good corporate governance practice and will enhance the independence of the auditor. |
| SINO GOLF HOLD | 00361 | | 27-Apr-23 | | Could not reach a consensus on the timetable and additional fees for the completion of the 2022 Audit. SHINEWING considers that it is not able to receive any further information and explanation in connection with the Outstanding Issues, it is unable to determine additional procedures (if any) that it considers necessary and reasonably estimate the time required to complete the 2022 Audit. |
| GOME RETAIL | 00493 | | 21-Apr-23 | | ShineWing has not received certain information on or completed the audit procedures in relation to (1) all the bank confirmations, (2) prepayment, due from related companies and other receivables, (3) inventories, (4) continue operation of the Group, (5) valuation of non-current assets and (6) litigations to enable it to complete its audit work for the Company’s financial statements for the year ended 31 December 2022. Given that the Company and ShineWing were unable to agree on the solutions for the Outstanding Matters and determine the timetable for completing the FY2022 audit, the Board resolved to recommend ShineWing to resign as the auditor. |
| WAN LEADER | 08482 | | 20-Apr-23 | | Resource available associated with the audit work and the level of audit fees |
| VICO INTL HLDGS | 01621 | | 04-Apr-23 | | Could not reach a consensus on the audit fee for the year ended 31 March 2023. |
| RICHLY FIELD | 00313 | | 21-Mar-23 | | Unable to reach a consensus in respect of the proposed audit fee. SHINEWING has further indicated in the Resignation Letter that it would like to draw to the Board’s attention to the fact that its auditors’ report dated 13 August 2022 (the “Auditors’ Report”) issued on the consolidated financial statements of the Company for the year ended 31 March 2022 was disclaimed in respect of the material uncertainty relating to the going concern basis of the Company |
| MADISON HLDG | 08057 | | 10-Mar-23 | | Could not reach consensus on the audit fee for the year ending 31 March 2023. |
| CT IND GROUP | 08111 | | 22-Feb-23 | | Could not reach a consensus on the audit fee for the audit of the financial year ending 31 March 2023. |
| CHINA HUAJUN GP | 00377 | | 23-Dec-22 | | Unable to reach a consensus on the audit fee for the audit of the Group for the year ending 31 December 2022. |
| RMH HOLDINGS | 08437 | | 19-Dec-22 | | Could not reach a consensus on the audit fee for the year ending 31 December 2022. |
| CROCODILE | 00122 | | 16-Dec-22 | | Appropriate time to rotate the auditor after SHINEWING was appointed since the year ended 31 July 2018. |
| DENOX ENV | 01452 | | 18-Nov-22 | | Could not reach a consensus in respect of the audit fee. |
| SPROCOMM INTEL | 01401 | | 18-Oct-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| SOMERLEY CAP | 08439 | | 20-Sep-22 | | Could not reach a consensus in respect of the audit fee. |
| RUICHENG CHINA | 01640 | | 11-Aug-22 | | Resigned as the auditor after taking into account their internal resources and the related proposed timetable for the provision of audit services to the Group for the financial year ending 31 December 2022 |
| MAPLELEAF EDU | 01317 | 08-Apr-22 | 15-Jul-22 | | Could not reach a consensus on a mutually acceptable timetable to complete the review of the Interim Results and the additional fees in relation to the additional procedures. |
| WINDMILL GP | 01850 | | 17-May-22 | | Could not reach a consensus on the audit fee. |
| PALACE BANQUET | 01703 | | 30-Mar-22 | | Could not reach a consensus on the fee for the audit of the consolidated financial statements. |
