| Prosperous Printing Company Limited | 08385 | 25-Nov-25 | 08-Dec-25 | | Supplemental Disclosure - The Company and WM can not agree on the audit fee for the work scope to cover the interim results review for the six months ending 30 June 2026 in addition to annual audit for the year ended 31 December 2025. |
| Prosperous Printing Company Limited | 08385 | 20-Dec-24 | 03-Nov-25 | | WM CPA Limited tendered its resignation. No reason specified. |
| Prosperous Printing Company Limited | 08385 | 31-Oct-22 | 15-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Group’s consolidated financial statements for the financial year ending 31 December 2024. |
| 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. |
| Joy City Property Limited | 01189 | 13-Jan-22 | 19-May-22 | | Unable to complete audit due to lack of sufficient and relevant information from the management regarding outstanding matters, settlement, and investment reclassification. |
| 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 | | |
| Larry Jewelry International Company Limited | 08351 | 04-Mar-19 | 07-Apr-20 | | Historical transition (details not available in archive) |
| Larry Jewelry International Company Limited | 08351 | 29-Sept-09 | 01-Dec-10 | | Historical transition (details not available in archive) |