| Tian Chang Group Holdings Ltd. | 02182 | 09-Nov-20 | 31-Oct-22 | | Taking into consideration the resource requirements associated with the audit and the level of audit fees. |
| Prosperous Printing Company Limited | 08385 | 28-Dec-21 | 31-Oct-22 | | Could not reach a consensus on the audit fee in respect of the financial year ending 31 December 2022. The Resigning Auditor confirmed that, except for the matters described in the “Basis for Disclaimer of Opinion” in its audit opinion included in the consolidated financial statements for the year ended 31 December 2021, there are no other matters connected with their resignation that should be brought to the
attention of the shareholders. |
| NEXT DIGITAL LIMITED | 00282 | 30-Mar-21 | 13-Jan-22 | | Did not receive information and/or documents in relation to outstanding matters; could not estimate cost and resources to complete audit procedures. |
| Joy City Property Limited | 01189 | 02-Mar-21 | 13-Jan-22 | | Could not reach a consensus on the audit fee. |
| Larry Jewelry International Company Limited | 08351 | 01-Sept-20 | 15-Dec-21 | | |