| China Isotope & Radiation Corporation | 01763 | 18-Jun-26 | | | |
| SICHUAN EXPRESSWAY COMPANY LIMITED | 00107 | 24-Dec-25 | | | |
| Shandong Gold Mining Co., Ltd. | 01787 | 14-Aug-25 | | | |
| CSSC Offshore & Marine Engineering (Group) Company Limited | 00317 | 11-Jul-25 | | | |
| SHOUGANG FUSHAN RESOURCES GROUP LIMITED | 00639 | 30-Jun-25 | | | |
| CSSC Offshore & Marine Engineering (Group) Company Limited | 00317 | 23-Jun-25 | | | |
| CAPINFO COMPANY LIMITED | 01075 | 20-Jun-25 | | | |
| SHOUGANG FUSHAN RESOURCES GROUP LIMITED | 00639 | 06-Jun-25 | | | |
| Genertec Universal Medical Group Company Limited | 02666 | 28-May-25 | | | |
| Harbin Electric Company Limited | 01133 | 23-May-25 | | | |
| Central China Securities Co., Ltd. | 01375 | 09-Aug-24 | | | |
| BEIJING MEDIA CORPORATION LIMITED | 01000 | 14-Jun-24 | | | |
| Qingdao Port International Co., Ltd. | 06198 | 06-Jun-24 | | | |
| Lushang Life Services Co., Ltd. | 02376 | 03-Jun-24 | | | |
| YCIH Green High-Performance Concrete Company Limited | 01847 | 30-May-24 | | | |
| Lushang Life Services Co., Ltd. | 02376 | 28-May-24 | | | |
| BEIJING MEDIA CORPORATION LIMITED | 01000 | 10-May-24 | | | |
| YCIH Green High-Performance Concrete Company Limited | 01847 | 25-Apr-24 | | | |
| Harbin Electric Company Limited | 01133 | 07-Apr-24 | | | |
| Central China Management Company Limited | 09982 | 28-Mar-24 | | | Not Specified |
| Qingdao Port International Co., Ltd. | 06198 | 01-Jan-24 | | | |
| SRE Group Limited | 01207 | 22-Dec-23 | | | |
| Shandong International Trust Co., Ltd. | 01697 | 14-Jun-23 | | | |
| HUADIAN POWER INTERNATIONAL CORPORATION LIMITED | 01071 | 31-May-23 | | | 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. |
| FIRST TRACTOR COMPANY LIMITED | 00038 | 28-Nov-22 | | | |
| ZHONGTAI FUTURES Company Limited | 01461 | 28-Jun-22 | | | |
| Roiserv Lifestyle Services Co., Ltd. | 02146 | 08-Mar-22 | | | |
| Luzhou Xinglu Water (Group) Co., Ltd. | 02281 | 28-Dec-21 | | | |
| Xinte Energy Co., Ltd. | 01799 | 22-Nov-21 | | | |
| Shandong Gold Mining Co., Ltd. | 01787 | 24-Feb-20 | | | |
| Xi'an Haitian Antenna Technologies Co., Ltd. | 08227 | 21-Feb-20 | | | |
| Hisense Home Appliances Group Co., Ltd. | 00921 | 13-Dec-19 | | | |
| Shanghai Jiaoda Withub Information Industrial Company Limited | 08205 | 18-Jun-15 | | | |
| Soho Holly Futures Co., Ltd. | 03678 | 14-May-21 | 26-Jun-26 | | SUPPLEMENTAL ANNOUNCEMENT - Company’s delay in proposed appointment of auditors caused by the new requirements under the Supplementary Notice to the Administrative Measures for the Selection and Appointment of Accounting Firms by StateOwned Financial Enterprises. Certain accounting firms have become ineligible to undertake audit engagements for state-owned financial enterprises. As a result, the Company has encountered greater difficulty and expended additional time in screening qualified accounting firms, compared with prior selection exercises. In addition, certain bids were disqualified due to errors found in submitted documentation. As a result, the number of qualified bidders fell below the minimum threshold of three under the relevant PRC Laws, rendering the tender process invalid. |
| Liaoning Port Co., Ltd. | 02880 | 26-Apr-24 | 26-Jun-26 | | Taking into comprehensive consideration the actual situation of the Company, future business development and the needs of overall audit work, to improve the efficiency of audit services, strengthen the connection and synergy of audit work, and better adapt to the development needs of the operation and management of the Company. |
| Chongqing Machinery & Electric Co., Ltd. | 02722 | | 25-Jun-26 | | An accounting firm may only undertake financial settlement audit engagements for the same enterprise for a period not exceeding eight consecutive years. ShineWing has provided audit services to the Company since 2018. Upon completion of the annual audit work for 2025, the prescribed maximum service period will have been reached, necessitating a mandatory rotation. |
| China Isotope & Radiation Corporation | 01763 | 26-May-26 | 18-Jun-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. |
| Liaoning Port Co., Ltd. | 02880 | 27-Jun-24 | 28-May-26 | | In order to improve the efficiency of audit services, strengthen the connection and synergy of audit work, and better adapt to the development needs of the operation and management of the Company. |
| China Isotope & Radiation Corporation | 01763 | 16-Sept-22 | 26-May-26 | | As the term of office of SHINEWING HK 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 2026, and SHINEWING HK will not be re-appointed upon the expiry of its term of office. ShineWing CPA LLP will be appointed. |
| COSCO SHIPPING Development Co., Ltd. | 02866 | 30-Jun-22 | 21-May-26 | | 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. |
| SINOTRANS LIMITED | 00598 | 05-Jun-19 | 07-May-26 | | ShineWing has served as the Company’s auditor for eight consecutive years, in accordance with relevant regulations and comprehensively considering the Company’s business development and overall auditing needs, the Company proposes to change the accounting firm. |
| Chongqing Machinery & Electric Co., Ltd. | 02722 | 28-Jun-18 | 20-Mar-26 | | An accounting firm may only undertake financial settlement audit engagements for the same enterprise for a period not exceeding eight consecutive years. ShineWing has provided audit services since 2018. Upon completion of the annual audit work for the Company’s 2025 financial year, the prescribed maximum service period will have been reached, necessitating a mandatory rotation. |
| Charmacy Pharmaceutical Co., Ltd. | 02289 | 10-Jun-17 | 12-Dec-25 | | ShineWing is approaching the end of its service term as stipulated by the Ministry of Finance of the PRC, companies shall, in principle, continuously employ the same accounting firm for no more than eight years. |
| PU'ER LANCANG ANCIENT TEA CO., LTD. | 06911 | 03-Dec-24 | 08-Dec-25 | | Could not reach a consensus on the audit fee. |
| Shandong Gold Mining Co., Ltd. | 01787 | 12-Jan-23 | 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. |
| Xinjiang Xinxin Mining Industry Co., Ltd. | 03833 | | 27-Jun-25 | | ShineWing;'s term will expire on the date of the conclusion of the 2024 AGM. The Company is required to select and appoint its auditor by way of public tender and other means. After completing the public tender process and based on the tender evaluation results, as considered by the audit committee, the Board is recommended to appoint BDO. |
| SRE Group Limited | 01207 | 04-Mar-24 | 20-Feb-25 | | |
| RUIXIN INT'L | 00724 | 18-Dec-06 | 13-Nov-24 | | SUPPLEMENTAL ANNOUNCEMENT – Resigned as the auditor after taking into account many factors including, but not limited to, its available internal resources, estimated timetable for audit work and risk associated. SHINEWING indicated in the Resignation Letter that it would like to draw
to the Board’s attention to the fact SHINEWING expressed a disclaimer of opinion in its auditors’ report on the consolidated financial statements for the year ended 31 December 2023 in respect of the multiple uncertainties relating to the going concern basis of the Company. |
| Central China Management Company Limited | 09982 | 06-May-24 | 27-Sept-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 Scitech Limited | 08106 | 20-Sept-06 | 26-Sept-24 | | Could not reach a mutual agreement on the audit fee. |
| SHANDONG MOLONG PETROLEUM MACHINERY COMPANY LIMITED | 00568 | 13-Dec-13 | 29-Aug-24 | | Tenure of service exceeded the stipulated longest term for consecutive appointment of auditors. ShineWing highlighted circumstances that indicate the existence of material uncertainties that may cast significant doubt on the Company’s ability to continue as a going concern. |
| SHANDONG MOLONG PETROLEUM MACHINERY COMPANY LIMITED | 08261 | 13-Dec-13 | 29-Aug-24 | | |
| Beijing Jingcheng Machinery Electric Company Limited | 00187 | 18-May-11 | 27-Jun-24 | | Historical transition (details not available in archive) |
| Shandong Xinhua Pharmaceutical Company Limited | 00719 | 24-Jun-15 | 26-Jun-24 | | Reached the prescribed time limit for consecutive appointment of accounting firms as permitted under the Administrative Measures for Appointment of Auditors. |
| Beijing Jingcheng Machinery Electric Company Limited | 00187 | 18-May-11 | 28-May-24 | | ShineWing Certified Public Accountants, the financial report auditor, and Da Hua Certified Public Accountants, the internal control auditor, have provided audit services for the Company for more than 10 years and 7 years,. This exceeded the maximum term for a company to engage an accounting firm consecutively as stipulated in the Administrative Measures of Selection and Engagement of Accounting Firms by State-Owned Enterprises and Listed Companies |
| Xinjiang Xinxin Mining Industry Co., Ltd. | 03833 | 03-Aug-23 | 09-May-24 | | The term of the ShineWing will expire on the date of the conclusion of the 2024 annual general meeting. After completing the public tender process and based on the evaluation results, it is recommended to appoint BDO China SHU LUN PAN Certified Public Accountants LLP. |
| Shandong Xinhua Pharmaceutical Company Limited | 00719 | 24-Jun-15 | 28-Mar-24 | | Reached the prescribed time limit for consecutive appointment of accounting firms as permitted under the Administrative Measures. |
| Shandong International Trust Co., Ltd. | 01697 | 29-Jun-21 | 14-Jun-23 | | Retirement |
| Angang Steel Company Limited | 00347 | 05-Jun-18 | 29-May-23 | | Service term reached the prescribed time limit set by SASAC. |
| SINO GOLF HOLDINGS LIMITED | 00361 | 24-Dec-08 | 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 Holdings Limited | 00493 | 26-Nov-21 | 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. |
| GOME Retail Holdings Limited | 00493 | | 30-Mar-23 | | Has not received certain information to enable it to complete its audit procedures for the Company’s financial statements for the year ended 31 December 2022. |
| RMH Holdings Limited | 08437 | | 17-Jan-23 | | (i) the Company and ShineWing could not reach a consensus on the audit fee for the financial year ending 31 December 2022; (ii) the professional risk associated with the audit; and (iii) the availability of internal resources of ShineWing in light of current work flows. |
| RMH Holdings Limited | 08437 | 19-Nov-21 | 19-Dec-22 | | Could not reach a consensus on the audit fee for the year ending 31 December 2022. |
| Tianqi Lithium Corporation | 09696 | | 18-Nov-22 | | Company needs to complete the annual audit work in accordance with the listing rules of both Shenzhen Stock Exchange and the Stock Exchange, to ensure the quality and cost efficiency of the auditing work and taking into account the Company’s needs of international development. |
| CHINA MAPLE LEAF EDUCATIONAL SYSTEMS LIMITED | 40564 | 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. |
| AviChina Industry & Technology Company Limited | 02357 | 28-May-21 | 27-May-22 | | Historical transition (details not available in archive) |
| AviChina Industry & Technology Company Limited | 02357 | | 06-Apr-22 | | Could not reach a mutual agreement with the Company on the audit fee for the year ending 31 December 2022. |
| AviChina Industry & Technology Company Limited | 02357 | 28-May-21 | 30-Mar-22 | | Retirement at the conclusion of the 2021 AGM |
| Central China Securities Co., Ltd. | 01375 | 10-Jun-20 | 30-Jun-21 | | Historical transition (details not available in archive) |
| AviChina Industry & Technology Company Limited | 02357 | 18-May-17 | 28-May-21 | | Historical transition (details not available in archive) |
| GUODIAN TECHNOLOGY & ENVIRONMENT GROUP CORPORATION LIMITED | 01296 | | 04-Jan-21 | | Term of service expired |
| Powerleader Science & Technology Group Limited | 08236 | 26-Jun-13 | 30-Dec-20 | | |
| Dongjiang Environmental Company Limited | 00895 | 01-Mar-11 | 29-Jun-20 | | Historical transition (details not available in archive) |
| Dongjiang Environmental Company Limited | 08230 | 01-Mar-11 | 29-Jun-20 | | Historical transition (details not available in archive) |
| Xi'an Haitian Antenna Technologies Co., Ltd. | 08227 | 25-Jan-08 | 17-Feb-20 | | Historical transition (details not available in archive) |
| SINOTRANS LIMITED | 00598 | 31-May-18 | 05-Jun-19 | | Historical transition (details not available in archive) |
| CSSC Offshore & Marine Engineering (Group) Company Limited | 00317 | 31-May-11 | 28-May-19 | | Historical transition (details not available in archive) |
| China National Materials Company Limited | 01893 | 24-May-16 | 24-Apr-18 | | |
| Jiangsu NandaSoft Technology Company Limited | 08045 | 05-Mar-15 | 05-Jan-18 | | Historical transition (details not available in archive) |
| Dongfang Electric Corporation Limited | 01072 | 17-May-11 | 27-Dec-17 | | Historical transition (details not available in archive) |
| FIRST TRACTOR COMPANY LIMITED | 00038 | 31-Oct-14 | 15-Nov-17 | | Historical transition (details not available in archive) |
| BEIJING MEDIA CORPORATION LIMITED | 01000 | 13-May-11 | 30-Jun-17 | | Historical transition (details not available in archive) |
| Charmacy Pharmaceutical Co., Ltd. | 02289 | 02-Dec-15 | 10-Jun-17 | | Historical transition (details not available in archive) |
| China National Materials Company Limited | 01893 | 16-Dec-08 | 24-May-16 | | Historical transition (details not available in archive) |
| Shandong Xinhua Pharmaceutical Company Limited | 00719 | 07-Dec-05 | 24-Jun-15 | | Historical transition (details not available in archive) |
| Shanghai Jiaoda Withub Information Industrial Company Limited | 08205 | 20-Dec-06 | 18-Jun-15 | | Historical transition (details not available in archive) |
| Powerleader Science & Technology Group Limited | 08236 | 15-Jan-07 | 26-Jun-13 | | Historical transition (details not available in archive) |
| Beijing Jingcheng Machinery Electric Company Limited | 00187 | 05-Dec-07 | 18-May-11 | | Historical transition (details not available in archive) |
| Dongfang Electric Corporation Limited | 01072 | 30-Dec-09 | 17-May-11 | | Historical transition (details not available in archive) |
| BEIJING MEDIA CORPORATION LIMITED | 01000 | 23-Aug-07 | 13-May-11 | | Historical transition (details not available in archive) |
| Dongjiang Environmental Company Limited | 00895 | 18-Apr-06 | 01-Mar-11 | | Historical transition (details not available in archive) |
| Dongjiang Environmental Company Limited | 08230 | 18-Apr-06 | 01-Mar-11 | | Historical transition (details not available in archive) |
| Dongfang Electric Corporation Limited | 01072 | 22-Dec-05 | 15-Jun-06 | | Historical transition (details not available in archive) |
| Dongfang Electric Corporation Limited | 01072 | 19-May-03 | 22-Dec-05 | | Historical transition (details not available in archive) |
