| ITC Properties Group Limited | 00199 | 05-Nov-26 | | | |
| China Tianrui Group Cement Company Limited | 01252 | 30-Sept-26 | | | |
| EDA Group Holdings Limited | 02505 | 22-Jun-26 | | | |
| Hainan Drinda New Energy Technology Co., Ltd. | 02865 | 27-May-26 | | | |
| Qunabox Group Limited | 00917 | 22-May-26 | | | |
| Blue River Holdings Limited | 00498 | 19-May-26 | | | |
| Qunabox Group Limited | 00917 | 23-Apr-26 | | | |
| Century Energy International Holdings Limited | 08132 | 17-Mar-26 | | | |
| Huscoke Holdings Limited | 00704 | 30-Jan-26 | | | |
| RUISEN LIFE SER | 01922 | 31-Dec-25 | | | |
| Hybrid Kinetic Group Limited | 01188 | 27-Nov-25 | | | |
| Guan Chao Holdings Limited | 01872 | 21-Nov-25 | | | |
| CPM Group Limited (KY) | 01932 | 17-Nov-25 | | | |
| CNT GROUP LIMITED | 00701 | 17-Nov-25 | | | |
| Janco Holdings Limited | 08035 | 31-Oct-25 | | | |
| CARRIANNA GROUP HOLDINGS COMPANY LIMITED | 00126 | 25-Sept-25 | | | |
| Zhenro Properties Group Limited | 06158 | 15-Aug-25 | | | |
| SDM Education Group Holdings Limited | 08363 | 01-Aug-25 | | | |
| Zhenro Properties Group Limited | 06158 | 19-Jul-25 | | | |
| C Cheng Holdings Limited | 01486 | 15-Jul-25 | | | |
| Renaissance Asia Silk Road Group Limited | 00274 | 08-Apr-25 | | | |
| Xinhua News Media Holdings Limited | 00309 | 31-Mar-25 | | | |
| China Tontine Wines Group Limited | 00389 | 20-Dec-24 | | | |
| Yunnan Energy International Co. Limited | 01298 | 18-Dec-24 | | | |
| Sirnaomics Ltd. | 02257 | 13-Dec-24 | | | |
| Kong Shum Smart Management Group (Holdings) Limited (KY) | 08181 | 12-Dec-24 | | | |
| 360 LUDASHI HOLDINGS LIMITED | 03601 | 09-Dec-24 | | | |
| RENCO HOLDINGS | 02323 | 06-Dec-24 | | | |
| FingerTango Inc. | 06860 | 28-Nov-24 | | | |
| North Mining Shares Company Limited | 00186 | 26-Nov-24 | | | |
| Silver Grant International Holdings Group Limited | 00171 | 22-Nov-24 | | | |
| Futian Holdings Limited | 08196 | 19-Nov-24 | | | |
| Zhongliang Holdings Group Company Limited | 02772 | 15-Nov-24 | | | |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 05-Nov-24 | | | |
| Major Holdings Limited (KY) | 08209 | 04-Nov-24 | | | |
| 7Road Holdings Limited | 00797 | 01-Nov-24 | | | |
| Wanka Online Inc. | 01762 | 25-Oct-24 | | | |
| Wenye Group Holdings Limited | 01802 | 10-Oct-24 | | | |
| Noble Engineering Group Holdings Limited | 08445 | 30-Sept-24 | | | |
| NH HEALTH | 06606 | 27-Sept-24 | | | |
| New Horizon Health Limited | 06606 | 27-Sept-24 | | | |
| Wenye Group Holdings Limited | 01802 | 23-Sept-24 | | | |
| China Harmony Auto Holding Limited | 03836 | 12-Sept-24 | | | |
| Wenye Group Holdings Limited | 01802 | 11-Sept-24 | | | |
| Country Garden Holdings Company Limited | 02007 | 05-Sept-24 | | | |
| Kelfred Holdings Limited | 01134 | 09-Aug-24 | | | |
| DONGYUE GROUP LIMITED | 00189 | 08-Aug-24 | | | |
| Keen Ocean International Holding Limited | 08070 | 01-Aug-24 | | | |
| Flowing Cloud Technology Ltd | 06610 | 19-Jul-24 | | | |
| China Information Technology Development Limited | 08178 | 28-Jun-24 | | | |
| Chongqing Hongjiu Fruit Co., Limited | 06689 | 17-May-24 | | | |
| Coolpad Group Limited | 02369 | 16-Apr-24 | | | |
| Chi Kan Holdings Limited | 09913 | 11-Mar-24 | | | |
| Vongroup Limited | 00318 | 01-Mar-24 | | | |
| Qing Hua Holding Group Company Limited (BM) | 08082 | 15-Dec-23 | | | |
| CHINA RENAISSANCE HOLDINGS LIMITED | 01911 | 13-Dec-23 | | | |
| China Asia Valley Group Limited | 00063 | 06-Dec-23 | | | |
| China Ever Grand Financial Leasing Group Co., Ltd. | 00379 | 30-Nov-23 | | | |
| China 21st Century Education Group Limited | 01598 | 23-Nov-23 | | | |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 15-Nov-23 | | | |
| Jinhai Medical Technology Limited | 02225 | 14-Nov-23 | | | |
| GoFintech Quantum Innovation Limited | 00290 | 30-Oct-23 | | | |
| GHW International | 09933 | 20-Oct-23 | | | |
| DIT Group Limited | 00726 | 20-Sept-23 | | | |
| Bright Future Technology Holdings Limited | 01351 | 25-Jul-23 | | | |
| Venus Medtech (Hangzhou) Inc. | 02500 | 30-Jun-23 | | | |
| Dashan Education Holdings Limited (KY) | 09986 | 25-May-23 | | | |
| LX Technology Group Limited | 02436 | 05-May-23 | | | |
| YNBY International Limited | 00030 | 28-Apr-23 | | | |
| Jiading International Group Holdings Limited | 08153 | 06-Apr-23 | | | |
| Vala Inc. (KY) | 02051 | 09-Dec-22 | | | |
| NAMYUE HOLDINGS LIMITED | 01058 | 28-Nov-22 | | | |
| HOP FUNG GROUP HOLDINGS LIMITED | 02320 | 28-Nov-22 | | | |
| E-House (China) Enterprise Holdings Limited | 02048 | 29-Jul-22 | | | |
| Bojun Education Company Limited | 01758 | 29-Jul-22 | | | |
| Shunfeng International Clean Energy Limited | 01165 | 18-Jul-22 | | | |
| Brightstar Technology Group Co., Ltd | 08446 | 17-Jun-22 | | | |
| Zhi Sheng Group Holdings Limited | 08370 | 15-Jun-22 | | | |
| Starjoy Wellness and Travel Company Limited | 03662 | 02-Jun-22 | | | |
| Rich Goldman Holdings Limited | 00070 | 27-May-22 | | | |
| Dexin Services Group Limited | 02215 | 26-Apr-22 | | | |
| Shimao Group Holdings Limited | 00813 | 25-Mar-22 | | | |
| China Ruifeng Renewable Energy Holdings Limited | 00527 | 06-Jan-22 | | | |
| Universe Entertainment and Culture Group Company Limited | 01046 | 20-Dec-21 | | | |
| Digital Hollywood Interactive Limited | 02022 | 07-Dec-21 | | | |
| China Smarter Energy Group Holdings Limited | 01004 | 03-Nov-21 | | | |
| Fulum Group Holdings Limited | 01443 | 28-Sept-21 | | | |
| Wine's Link International Holdings Limited | 08509 | 05-Jul-21 | | | |
| Ruihe Data Technology Holdings Limited (KY) | 03680 | 28-Jun-21 | | | |
| CT Vision S.L. (International) Holdings Limited | 00994 | 30-Apr-21 | | | |
| Gaoyu Finance Group Limited (KY) | 08221 | 14-Apr-21 | | | |
| Wealthink AI-Innovation Capital Limited (KY) | 01140 | 11-Mar-21 | | | |
| AVIC Joy Holdings (HK) Limited | 00260 | 18-Jan-21 | | | |
| China In-Tech Limited | 00464 | 08-Jan-21 | | | |
| China Metal Resources Utilization Limited | 01636 | 21-Oct-20 | | | |
| Sunshine Oilsands Ltd. | 02012 | 22-Sept-20 | | | |
| CMON Limited | 08278 | 27-Aug-20 | | | |
| CMON Limited | 01792 | 27-Aug-20 | | | |
| Meta Media Holdings Limited | 00072 | 10-Jul-20 | | | |
| Forgame Holdings Limited | 00484 | 03-Jul-20 | | | |
| Grace Life-tech Holdings Limited | 02112 | 29-Jun-20 | | | |
| Meilleure Health International Industry Group Limited | 02327 | 24-Jun-20 | | | |
| Huili Resources (Group) Limited | 01303 | 19-Jun-20 | | | |
| Hengdeli Holdings Limited | 03389 | 07-May-20 | | | |
| Boyaa Interactive International Limited | 00434 | 09-Apr-20 | | | |
| CHINA CHUNLAI EDUCATION GROUP CO., LTD. | 01969 | 12-Jan-20 | | | |
| C.banner International Holdings Limited | 01028 | 08-Nov-19 | | | |
| Super Strong Holdings Limited | 08262 | 09-Aug-19 | | | |
| King International Investment Limited (KY) | 00928 | 02-Jul-19 | | | |
| PINE TECHNOLOGY HOLDINGS LIMITED | 01079 | 21-Jun-19 | | | |
| PINE TECHNOLOGY HOLDINGS LIMITED | 08013 | 21-Jun-19 | | | |
| Huasheng International Holding Limited | 01323 | 15-Mar-19 | | | |
| Enviro Energy International Holdings Limited | 08182 | 15-Nov-18 | | | |
| Enviro Energy International Holdings Limited | 01102 | 15-Nov-18 | | | |
| Hong Kong Robotics Group Holding Limited | 00370 | 17-Aug-18 | | | |
| Zhejiang Tengy Environmental Technology Co., Ltd | 01527 | 05-Dec-17 | | | |
| China Environmental Technology Holdings Limited | 00646 | 06-Jan-17 | | | |
| Hidili Industry International Development Limited | 01393 | 25-Aug-16 | | | |
| Ko Yo Chemical (Group) Limited | 08042 | 19-Feb-16 | | | |
| Ko Yo Chemical (Group) Limited | 00827 | 19-Feb-16 | | | |
| NATIONAL UNITED RESOURCES HOLDINGS LIMITED | 00254 | 27-Nov-15 | | | |
| ZO Future Group | 02309 | 13-Apr-15 | | | |
| ZHONGZHENG INTERNATIONAL COMPANY LIMITED (BM) | 00943 | 23-Dec-14 | | | |
| Tesson Holdings Limited | 01201 | 27-Aug-14 | | | |
| China Environmental Resources Group Limited | 01130 | 30-Jun-14 | | | |
| Jiu Rong Holdings Limited | 02358 | 04-Feb-14 | | | |
| GRAND FIELD GROUP HOLDINGS LIMITED | 00115 | 24-Jan-14 | | | |
| CHINA LONGEVITY GROUP COMPANY LIMITED | 01863 | 25-Sept-13 | | | |
| North Mining Shares Company Limited | 00186 | 28-Feb-12 | | | |
| Shuoao International Holdings Limited (KY) | 02336 | 27-Jul-09 | | | |
| HONGJIU FRUIT | 06689 | | | | |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 23-Oct-24 | 12-Oct-26 | | The Company and Beijing Xinghua Caplegend CPA Limited failed to reach an agreement on the proposed audit fees for the financial year ending 31 December 2026. Beijing Xinghua proposed an 18% increase in audit fees due to increases in professional service costs and the need to maintain a reasonable recovery rate, which the Company did not agree to given its focus on managing expenditure and cash flow. |
| Magnus Concordia Group Limited | 01172 | 28-Mar-24 | 30-Sept-26 | | Supplemental Announcement: At the annual general meeting (AGM) of the Company held on 30 September 2026, the resolution to re-appoint ZHONGHUI ANDA CPA Limited as the auditor of the Company was not passed. ZHONGHUI ANDA CPA Limited has confirmed that there are no matters in relation to its retirement that need to be brought to the attention of the shareholders of the Company and the Stock Exchange. |
| China Tianrui Group Cement Company Limited | 01252 | 27-Dec-24 | 18-Aug-26 | | The Board is pleased to announce that CLA Prism Hong Kong Limited was appointed as auditor of the Company with effect from the date of the EGM. |
| WISDOM WEALTH RESOURCES INVESTMENT HOLDING GROUP LIMITED | 00007 | 21-Nov-24 | 11-Jun-26 | | Retired. CCTH CPA Limited has been appointed as the auditor following the approval by the shareholders at the AGM. |
| Sunho Biologics, Inc. | 02898 | 16-Sept-25 | 05-Jun-26 | | SUPPLEMENTAL ANNOUNCEMENT: During the 2025 annual audit, the auditor encountered scope limitations and outstanding audit issues relating to verification of the commercial substance and counterparties of certain service agreements and upfront payments. The auditor stated additional time was required, could not provide a clear timetable to complete the audit due to outstanding third‑party information, and expressed intention to resign if items remained unresolved. It formally tendered a resignation letter with immediate effect on 2026-06-05, creating a casual vacancy later ratified at an EGM on 2026-06-29. |
| HKE Holdings Limited | 01726 | 31-Jul-23 | 04-May-26 | | Unable to reach an agreement on the audit fee for FY2026. |
| Polyfair Holdings Limited | 08532 | 26-Mar-24 | 19-Mar-26 | | SUPPLEMENTAL ANNOUNCEMENT - As part of the Group’s ongoing cost-efficiency measures, the Company compared and evaluated audit proposals from several CPA firms, including Asian Alliance and CCTH. The Company determined not to accept the proposal submitted by Asian Alliance.
|
| Major Holdings Limited (KY) | 01389 | 04-Nov-24 | 19-Jan-26 | | Could not reach a consensus in respect of the audit fee for the year ending 31 March 2026. |
| Hybrid Kinetic Group Limited | 01188 | 19-Jul-17 | 27-Nov-25 | | Could not reach consensus on the audit fee in respect of the audit for the financial year ending 31 December 2025. |
| Deep Source Holdings Limited | 00990 | 17-Dec-15 | 12-Nov-25 | | After considering including but not limited to the future needs of audit services, the length of tenure of ZHONGHUI ANDA CPA Limited as auditor since 17 December 2015 and the proposed audit fee for the financial year ending 31 December 2025, the Company proposes to change the auditor. The Board is of the view that a change of auditor would enhance the cost effectiveness, independence and objectivity of the external audit on the Company and would be in the best interest of the Company and its shareholders as a whole. |
| China Energy Development Holdings Limited | 00228 | 20-Jun-19 | 16-Oct-25 | | Good corporate practice and part of a strategy to enhance the independence of the auditor. Periodic review and refresh of the audit arrangements to bring in new perspectives and to enhance the independence of the auditor. |
| Huscoke Holdings Limited | 00704 | 25-Jan-21 | 26-Sept-25 | | Resolution regarding the re-appointment of Zhonghui Anda CPA Limited as the Company’s auditor was not passed at the AGM. |
| SDM Education Group Holdings Limited | 08363 | 17-Dec-21 | 30-Jul-25 | | 1) the concern over the appropriateness of consolidation of certain Singapore subsidiaries of the Company, which are under receiverships, in the Company’s consolidated financial statements for the eighteen months ended 30 June 2024 (“FY2023/24”); 2) Material uncertainty over the Group’s ability to continue as a going concern due to failure to fulfil the settlement plan for the convertible note with a principal amount of US$25 million (the “CN”); 3) Outstanding items during the planning of the audit for FY2023/24. They mainly include pending bank confirmations, consolidated trail balance, breakdown of major balance sheet items, expected-credit-loss assessment, and agreed figures for outstanding principal and accrued interest of the CN; and 4) Outstanding balance of auditor’s remuneration remained unsettled. |
| Huiyuan Cowins Technology Group Limited | 01116 | 17-Aug-17 | 23-Jun-25 | | Zhonghui has taken into account of, amongst others, the professional risk associated with the audit and the level of audit fees. |
| Glory Flame Holdings Limited | 08059 | 24-Nov-23 | 14-Feb-25 | | Could not reach consensus on the audit fee in respect of the audit of the consolidated financial statements of the Group for the financial year ended 31 December 2024. AOGB has provided a confirmation that they have taken into account many factors including the level of audit fees and the situation of prolonged settlement of the audit fee. |
| China Bright Culture Group | 01859 | 03-Jul-24 | 04-Feb-25 | | |
| Kong Shum Smart Management Group (Holdings) Limited (KY) | 08181 | 25-Apr-17 | 12-Dec-24 | | Could not reach an agreement on the audit fee. |
| RENCO HOLDINGS | 02323 | 10-Nov-21 | 06-Dec-24 | | Could not reach an agreement on the audit fee. |
| Huisen Shares Group Limited | 02127 | 21-Dec-23 | 29-Nov-24 | | The Auditor takes into account many factors of including professional risk associated with the audit, the level of audit fees, the estimated timetable for audit work and the available internal resources in the light of current work flows. A portion of the audit fees owed by the Company to ZHONGHUI ANDA CPA Limited for the year ended 31 December 2023 remains outstanding, which in the opinion that may affect ZHONGHUI ANDA CPA Limited independence according to Paragraph R410.13 of the Code of Ethics for Professional Accountants issued by the Hong Kong Institute of Certified Public Accountants. |
| FingerTango Inc. | 06860 | 08-Nov-23 | 28-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Company’s consolidated financial statements for the financial year ending 31 December 2024. |
| China Kingstone Mining Holdings Limited | 01380 | 11-Jan-16 | 27-Nov-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| North Mining Shares Company Limited | 00186 | 21-Apr-23 | 26-Nov-24 | | Historical transition (details not available in archive) |
| Futian Holdings Limited | 08196 | 22-Nov-21 | 19-Nov-24 | | (i) the Company cannot reach consensus on the proposed fees for the year ending 31 December 2024 with ZHONGHUI ANDA; and (ii) the engagement partner and audit team members who were responsible for the audit of the Group’s financial statements for the year ended 31 December 2023 have left ZHONGHUI ANDA and joined another CPA firm. |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 06-Jan-21 | 05-Nov-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| Major Holdings Limited (KY) | 01389 | 22-Mar-18 | 04-Nov-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2025. |
| Major Holdings Limited (KY) | 08209 | 22-Mar-18 | 04-Nov-24 | | |
| 7Road Holdings Limited | 00797 | 13-May-21 | 01-Nov-24 | | Elite Partners has resigned as the auditor of the Company with effect from 1 November 2024 due to their consideration of their available internal resources, among other factors. The Ministry of Finance of the People’s Republic of China had banned Elite Partners from undertaking audit services for Mainland enterprises listed outside the Mainland for a period of five years. After considering these circumstances, the Board is of the view that it was not appropriate to engage Elite Partners as the auditor of the Company. |
| Furniweb Holdings Limited | 08480 | 25-Nov-19 | 25-Oct-24 | | Could not reach a consensus on the audit fee proposal for the financial year ending 31 December 2024. |
| Wanka Online Inc. | 01762 | 25-Mar-24 | 24-Oct-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 15-Dec-23 | 11-Oct-24 | | The engagement partner and the audit team responsible for the audit of the Group’s financial statements for the year ended December 31, 2023 have left ZHONGHUI ANDA to join another accounting firm. The Company intends to appoint the same team to audit the Group’s financial statements for the year ended December 31, 2024 in order to maintain a continuous audit and facilitate communication. |
| Noble Engineering Group Holdings Limited | 08445 | 22-Dec-20 | 13-Sept-24 | | Could not reach a consensus on the proposed audit fee for the year ending 31 March 2025. |
| China Harmony Auto Holding Limited | 03836 | 09-Jan-21 | 12-Sept-24 | | (i) the Company cannot reach consensus on the proposed fees for the year ending 31 December 2024 with ZHONGHUI ANDA; and (ii) the engagement partner and audit team members who were responsible for the audit of the Group’s financial statements for the year ended 31 December 2023 have left ZHONGHUI ANDA and joined another CPA firm. |
| Starcoin Group Limited | 00399 | 17-Apr-19 | 29-Aug-24 | | Retired |
| CHINA MAPLE LEAF EDUCATIONAL SYSTEMS LIMITED | 01317 | 25-Jul-22 | 27-Aug-24 | | Could not reach a mutual agreement in respect of the audit fee for the financial year ending 31 August 2024. |
| Wenye Group Holdings Limited | 01802 | 20-Jun-22 | 26-Aug-24 | | The engagement partner and audit team members responsible for the audit left ZHONGHUI ANDA and joined another CPA firm. The Company intends to engage the same engagement team for the audit of the Group’s financial statements for the year ending 31 December 2024 to maintain continuity of the audit and for ease of communication. |
| Starcoin Group Limited | 00399 | | 14-Aug-24 | | Not Specified |
| DONGYUE GROUP LIMITED | 00189 | 09-Dec-16 | 07-Aug-24 | | Elite Partners is no longer able to undertake audit services for Mainland enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| Keen Ocean International Holding Limited | 08070 | 21-Jul-17 | 01-Aug-24 | | Could not reach a mutual agreement on the audit fee for the audit of the consolidated financial statements of the Group for year ending 31 December 2024. |
| Sundy Service Group Co. Ltd | 09608 | 07-Jan-22 | 30-Jul-24 | | Cannot reach an agreement on the audit fee for the financial year ending 31 December 2024. |
| China Information Technology Development Limited | 08178 | 28-Jun-12 | 28-Jun-24 | | Retirement as part of good corporate governance practice to maintain the independence of the Company’s auditors. |
| China Tontine Wines Group Limited | 00389 | 27-Dec-18 | 13-Jun-24 | | Retirement |
| CHONG KIN GROUP HOLDINGS LIMITED | 01609 | 18-Mar-22 | 02-Apr-24 | | |
| Renaissance Asia Silk Road Group Limited | 00274 | 10-Oct-14 | 28-Mar-24 | | Unable to reach a consensus on the audit fee for the audit of the consolidated financial statements of the Group for the fifteen months ending 31 March 2024. |
| Aceso Life Science Group Limited | 00474 | 29-Jan-21 | 27-Mar-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2024. |
| Hao Tian International Construction Investment Group Limited | 01341 | 29-Jan-21 | 27-Mar-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2024. |
| Polyfair Holdings Limited | 08532 | 28-Sept-20 | 26-Mar-24 | | Many factors including the level of audit fees and its available internal resources in the light of current work flows. |
| Glory Flame Holdings Limited | 08059 | 23-Nov-16 | 24-Nov-23 | | Unable to reach a consensus on the audit fee for the audit of the consolidated financial statements of the Group for the year ending 31 December 2023. |
| FingerTango Inc. | 06860 | 17-Feb-20 | 08-Nov-23 | | Unable to reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| Wai Chun Bio-Technology Limited | 00660 | 25-Feb-21 | 29-Jun-23 | | Historical transition (details not available in archive) |
| China Come Ride New Energy Group Limited (KY) | 08039 | 07-May-21 | 16-Jun-23 | | Unable to reach a consensus on the audit fee. |
| Wai Chun Bio-Technology Limited | 00660 | 25-Feb-21 | 07-Jun-23 | | Could not reach a consensus on the audit fee. |
| China Bright Culture Group | 01859 | 21-Dec-21 | 24-May-23 | | Elite Partners did not obtain relevant sufficient documents timely on the following: (1) to assess whether the revenue recorded for the period ended 30 June 2022 were in accordance with the accounting policies regarding revenue recognition; and (2) the availability of the Company’s valuation of the expected credit loss regarding the Loan and the valuation of the collateral under the Loan. Having considered the above and other job commitments, Elite Partners decided to resign as the auditor of the Company. |
| China Wood Optimization (Holding) Limited | 01885 | 28-Nov-22 | 16-May-23 | | |
| Wai Chun Group Holdings Limited | 01013 | 17-May-21 | 03-May-23 | | Unable to reach a consensus on the audit fee for the year ended 31 March 2023. |
| China U-Ton Future Space Industrial Group Holdings Ltd. | 06168 | 31-Dec-18 | 02-May-23 | | |
| China U-Ton Future Space Industrial Group Holdings Ltd. | 08232 | 31-Dec-18 | 02-May-23 | | |
| Kirin Group Holdings Limited | 08109 | 08-Dec-22 | 28-Apr-23 | | |
| Success Dragon International Holdings Limited | 01182 | 31-Mar-17 | 26-Apr-23 | | Could not reach a consensus on the audit fee. |
| JIUTAI DIGITAL TECHNOLOGY HOLDINGS LIMITED | 06918 | 13-Jan-21 | 24-Feb-23 | | Unable to reach a consensus on the audit fee and the timetable for the audit of the consolidated financial statements. |
| Fresh Express Delivery Holdings Group Co., Limited | 01175 | 07-Apr-10 | 09-Feb-23 | | |
| Janco Holdings Limited | 08035 | 23-Dec-20 | 17-Jan-23 | | resources restructuring between McM and McMillan Woods (Hong Kong) CPA Limited |
| China Health Group Inc. | 08225 | 16-Apr-19 | 30-Dec-22 | | Could not agree on audit fees, timing, and staffing arrangement. |
| Sino Energy International Holdings Group Limited | 01096 | 06-May-22 | 16-Dec-22 | | |
| Crypto Flow Technology Limited | 08198 | 01-Feb-19 | 01-Dec-22 | | For the purpose of maintaining good corporate governance practice and enhancing the standard and independence of the auditor of the Company. |
| China Saite Group Company Limited | 00153 | 22-Aug-22 | 16-Nov-22 | | |
| Shengli Oil & Gas Pipe Holdings Limited | 01080 | 06-Jun-13 | 15-Nov-22 | | For the purpose of maintaining good corporate governance practice and enhancing its standard, the Board and the audit committee of the Company consider that the auditor of the Company should be rotated after an appropriate period of time. Since Zhonghui Anda has been appointed as the Company’s auditor for over 8 years, the management of the Company had discussions with Zhonghui Anda about the proposal to change the auditor of the Company, and as a result Zhonghui Anda tendered its resignation as auditor of the Company. |
| Sanai Health Industry Group Company Limited | 01889 | 23-Feb-21 | 11-Nov-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| Xinhua News Media Holdings Limited | 00309 | 11-Jan-19 | 04-Nov-22 | | Rejection on ZHONGHUI’s fee proposal by the Board |
| HUAZHANG TECHNOLOGY HOLDING LIMITED | 01673 | 18-Jul-22 | 19-Oct-22 | | Could not reach a mutual agreement on the additional audit fees for the additional audit procedures on certain receivables of the Group and the timeline for the completion of audit on the annual results of the Group for the year ended 30 June 2022. Zhonghui Anda stated that its audit work on the 2022 Annual Results had not completed as at the date of the Resignation Letter and the certain matters should be brought to the attention of the shareholders. (See announcement) |
| National Investments Fund Limited | 01227 | 16-Jan-20 | 20-Sept-22 | | |
| SFund International Holdings Limited | 01367 | 21-Feb-20 | 20-Sept-22 | | |
| Lerthai Group Limited | 00112 | 06-Dec-18 | 15-Aug-22 | | |
| China Asia Valley Group Limited | 00063 | 30-Jan-19 | 11-Jul-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| Tianneng Power International Limited | 00819 | 24-Dec-19 | 05-Jul-22 | | Could not reach a consensus on the relevant internal resources for the audit services. |
| S&S Intervalue China Limited | 08506 | 06-Dec-21 | 07-Jun-22 | | |
| Sino Energy International Holdings Group Limited | 01096 | 20-Jul-21 | 06-May-22 | | Could not complete the audit of the Group’s financial results for the year ended 31 December 2019 due to unresolved key audit and financial reporting issues, the need for an external independent professional party to perform an investigation, and inability to reach consensus on additional charges for extra work required. |
| Lamtex Holdings Limited | 01041 | 07-Dec-15 | 22-Apr-22 | | |
| Kirin Group Holdings Limited | 08109 | 04-Aug-17 | 11-Apr-22 | | Professional risk associated with the audit, the availability of the internal resources and the Company’s announcements dated 14 December 2021, 7 January 2022 and 21 March 2022. |
| COSLIGHT TECHNOLOGY INTERNATIONAL GROUP LIMITED | 01043 | 31-Mar-22 | 04-Apr-22 | | |
| Jiading International Group Holdings Limited | 08153 | 31-May-16 | 28-Mar-22 | | Professional risk associated with the audit, the level of audit fees, and their available internal resources in light of their current work flows. |
| SMI Culture & Travel Group Holdings Limited | 02366 | 24-Jun-20 | 21-Mar-22 | | |
| EVERGREEN INTERNATIONAL HOLDINGS LIMITED | 00238 | 27-Sept-20 | 09-Feb-22 | | |
| WISDOM WEALTH RESOURCES INVESTMENT HOLDING GROUP LIMITED | 00007 | 12-Dec-13 | 08-Feb-22 | | Could not reach a consensus on the audit fee. |
| COSLIGHT TECHNOLOGY INTERNATIONAL GROUP LIMITED | 01043 | 19-Feb-21 | 08-Feb-22 | | Could not reach a consensus with the management of the Group on the exact timetable of completing the 2019 and 2020 audit given that Zhonghui has yet to obtain all outstanding information and relevant supporting documents. |
| China Ruifeng Renewable Energy Holdings Limited | 00527 | 24-Dec-18 | 06-Jan-22 | | Could not reach an agreement on the audit fee, professional risk associated with the audit, and the estimated time costs. |
| BGMC International Limited | 01693 | 06-Oct-20 | 28-Dec-21 | | Not Specified |
| EPS Creative Health Technology Group Limited (KY) | 03860 | 20-Mar-18 | 16-Dec-21 | | Historical transition (details not available in archive) |
| EPS Creative Health Technology Group Limited (KY) | 08183 | 20-Mar-18 | 16-Dec-21 | | |
| Larry Jewelry International Company Limited | 08351 | 01-Sept-20 | 15-Dec-21 | | |
| China Trustful Group Limited | 08265 | 11-Jan-21 | 12-Nov-21 | | |
| S&S Intervalue China Limited | 08506 | 30-Dec-20 | 11-Nov-21 | | Historical transition (details not available in archive) |
| GTI Holdings Limited (KY) | 03344 | 21-Dec-18 | 15-Oct-21 | | Historical transition (details not available in archive) |
| MH Development Limited | 02662 | 09-Nov-20 | 02-Sept-21 | | |
| Energy International Investments Holdings Limited | 00353 | 17-Dec-19 | 20-Aug-21 | | Historical transition (details not available in archive) |
| GOLDBOND GROUP HOLDINGS LIMITED | 00172 | 23-Jan-20 | 02-Aug-21 | | |
| Sino Energy International Holdings Group Limited | 01096 | 25-Jun-15 | 17-Jun-21 | | Historical transition (details not available in archive) |
| Long Well International Holdings Limited | 00850 | 04-May-20 | 28-May-21 | | |
| Convoy Global Holdings Limited | 01019 | 31-Aug-20 | 04-May-21 | | |
| South Shore Holdings Limited | 00577 | 17-Apr-20 | 29-Mar-21 | | Historical transition (details not available in archive) |
| Harmonicare Medical Holdings Limited | 01509 | 17-Jan-20 | 25-Mar-21 | | |
| FLYKE INTERNATIONAL HOLDINGS LTD. | 01998 | 10-Nov-16 | 29-Jan-21 | | |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 20-Oct-15 | 26-Jan-21 | | Historical transition (details not available in archive) |
| China Huiyuan Juice Group Limited | 01886 | 25-May-20 | 18-Jan-21 | | |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 27-Apr-20 | 05-Jan-21 | | Historical transition (details not available in archive) |
| Janco Holdings Limited | 08035 | 10-Jun-19 | 23-Dec-20 | | Historical transition (details not available in archive) |
| Hua Han Health Industry Holdings Limited | 00587 | 28-Apr-17 | 16-Dec-20 | | |
| Wuzhou International Holdings Limited | 01369 | 27-Feb-20 | 08-Dec-20 | | |
| CENTRON TELECOM INTERNATIONAL HOLDING LIMITED | 01155 | 16-Oct-18 | 01-Dec-20 | | |
| DBA TELECOMMUNICATION (ASIA) HOLDINGS LIMITED | 03335 | 22-Aug-13 | 30-Nov-20 | | |
| China Saite Group Company Limited | 00153 | 29-Jun-20 | 19-Nov-20 | | Historical transition (details not available in archive) |
| Tenwow International Holdings Limited | 01219 | 12-Apr-19 | 13-Nov-20 | | |
| Boshiwa International Holding Limited | 01698 | 24-Apr-17 | 03-Nov-20 | | |
| Sunshine Oilsands Ltd. | 02012 | 21-Feb-20 | 22-Sept-20 | | Historical transition (details not available in archive) |
| KINGSLEY EDUGROUP LIMITED | 08105 | 21-Nov-18 | 24-Jul-20 | | |
| China Harmony Auto Holding Limited | 03836 | 23-Jan-20 | 13-Jul-20 | | Historical transition (details not available in archive) |
| Legend Strategy International Holdings Group Company Limited | 01355 | 04-Nov-14 | 29-Jun-20 | | Historical transition (details not available in archive) |
| Grace Life-tech Holdings Limited | 02112 | 14-May-20 | 29-Jun-20 | | Historical transition (details not available in archive) |
| Legend Strategy International Holdings Group Company Limited | 08160 | 04-Nov-14 | 29-Jun-20 | | Historical transition (details not available in archive) |
| Tianhe Chemicals Group Limited | 01619 | 25-Sept-15 | 11-Jun-20 | | |
| Dahe Media Co., Ltd. | 08243 | 27-Feb-19 | 25-May-20 | | |
| China Sinostar Group Company Limited | 00485 | 01-Jun-17 | 15-May-20 | | Historical transition (details not available in archive) |
| Grace Life-tech Holdings Limited | 02112 | 28-Feb-18 | 14-May-20 | | Historical transition (details not available in archive) |
| China Creative Global Holdings Limited | 01678 | 14-Jan-19 | 09-Apr-20 | | Historical transition (details not available in archive) |
| Larry Jewelry International Company Limited | 08351 | 04-Mar-19 | 07-Apr-20 | | Historical transition (details not available in archive) |
| REAL GOLD MINING LIMITED | 00246 | 29-Apr-19 | 02-Apr-20 | | |
| Asia-Pac Financial Investment Company Limited | 08193 | 20-Feb-19 | 25-Feb-20 | | Historical transition (details not available in archive) |
| Moody Technology Holdings Limited | 01400 | 07-Dec-18 | 10-Feb-20 | | Historical transition (details not available in archive) |
| Ding He Mining Holdings Limited | 00705 | 02-Feb-18 | 05-Feb-20 | | |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 16-Dec-16 | 17-Jan-20 | | Historical transition (details not available in archive) |
| China Trends Holdings Limited | 08171 | 09-Jan-12 | 09-Jan-20 | | Historical transition (details not available in archive) |
| China Innovation Investment Limited | 01217 | 09-Jan-12 | 09-Jan-20 | | Historical transition (details not available in archive) |
| China Candy Holdings Limited | 08182 | 14-Feb-18 | 31-Dec-19 | | |
| Da Yu Financial Holdings Limited | 08011 | 07-Aug-17 | 25-Nov-19 | | Historical transition (details not available in archive) |
| Da Yu Financial Holdings Limited | 01073 | 07-Aug-17 | 25-Nov-19 | | Historical transition (details not available in archive) |
| Changgang Dunxin Enterprise Company Limited | 02229 | 29-Apr-16 | 16-Oct-19 | | |
| China Nonferrous Metals Company Limited | 08306 | 09-Aug-17 | 16-Aug-19 | | |
| China Creative Digital Entertainment Limited | 08078 | 23-Jul-14 | 10-Jul-19 | | Historical transition (details not available in archive) |
| Heng Xin China Holdings Limited | 08046 | 18-Dec-15 | 02-Jul-19 | | |
| Asia-Pac Financial Investment Company Limited | 08193 | 18-Mar-15 | 18-Feb-19 | | Historical transition (details not available in archive) |
| FUJIAN NUOQI Co., Ltd | 01353 | 20-Oct-16 | 13-Feb-19 | | Historical transition (details not available in archive) |
| Xinhua News Media Holdings Limited | 00309 | 09-Mar-18 | 11-Jan-19 | | Historical transition (details not available in archive) |
| Anxin-China Holdings Limited | 01149 | 09-Sept-17 | 20-Dec-18 | | |
| Moody Technology Holdings Limited | 01400 | 21-Nov-17 | 06-Dec-18 | | Historical transition (details not available in archive) |
| AOM International Group Company Limited | 00381 | 17-Mar-17 | 09-Nov-18 | | Historical transition (details not available in archive) |
| Han Tang International Holdings Limited | 01187 | 13-Oct-16 | 22-Oct-18 | | |
| Fuguiniao Co., Ltd. | 01819 | 24-Mar-17 | 27-Aug-18 | | |
| Trony Solar Holdings Company Limited | 02468 | 17-Feb-15 | 23-Aug-18 | | |
| Rich Goldman Holdings Limited | 00070 | 17-Feb-17 | 02-May-18 | | Historical transition (details not available in archive) |
| Starcoin Group Limited | 00399 | 22-Mar-16 | 10-Apr-18 | | Historical transition (details not available in archive) |
| REAL GOLD MINING LIMITED | 00246 | 30-Jan-15 | 29-Mar-18 | | Historical transition (details not available in archive) |
| China Smarter Energy Group Holdings Limited | 01004 | 21-Mar-01 | 29-Mar-18 | | Historical transition (details not available in archive) |
| China Health Group Inc. | 08225 | 10-Dec-15 | 05-Jan-18 | | Historical transition (details not available in archive) |
| Japan Kyosei Group Company Limited | 00627 | 07-Aug-09 | 05-Jan-18 | | Historical transition (details not available in archive) |
| Anxin-China Holdings Limited | 01149 | 15-May-15 | 22-Aug-17 | | Historical transition (details not available in archive) |
| Kirin Group Holdings Limited | 08109 | 24-Sept-09 | 04-Aug-17 | | Historical transition (details not available in archive) |
| Kong Shum Smart Management Group (Holdings) Limited (KY) | 08181 | 30-Sept-13 | 25-Apr-17 | | Historical transition (details not available in archive) |
| Century Energy International Holdings Limited | 08132 | 17-Nov-14 | 29-Mar-17 | | Historical transition (details not available in archive) |
| Da Yu Financial Holdings Limited | 08011 | 15-Jun-12 | 10-Feb-17 | | Historical transition (details not available in archive) |
| Da Yu Financial Holdings Limited | 01073 | 15-Jun-12 | 10-Feb-17 | | Historical transition (details not available in archive) |
| Jiande International Holdings Limited | 00865 | 04-Jun-10 | 29-Nov-16 | | Historical transition (details not available in archive) |
| Jiande International Holdings Limited | 08110 | 04-Jun-10 | 29-Nov-16 | | Historical transition (details not available in archive) |
| Success Dragon International Holdings Limited | 01182 | 08-Aug-11 | 29-Aug-16 | | Historical transition (details not available in archive) |
| Han Tang International Holdings Limited | 01187 | 27-Oct-14 | 27-Jun-16 | | Historical transition (details not available in archive) |
| Imperial Pacific International Holdings Limited | 01076 | 21-Sept-09 | 07-Jun-16 | | Historical transition (details not available in archive) |
| Changgang Dunxin Enterprise Company Limited | 02229 | 08-Dec-15 | 29-Apr-16 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 07-May-14 | 19-Jan-16 | | Historical transition (details not available in archive) |
| China Kingstone Mining Holdings Limited | 01380 | 15-Mar-13 | 11-Jan-16 | | Historical transition (details not available in archive) |
| Changgang Dunxin Enterprise Company Limited | 02229 | 16-Jun-14 | 04-Dec-15 | | Historical transition (details not available in archive) |
| NATIONAL UNITED RESOURCES HOLDINGS LIMITED | 00254 | 25-Mar-11 | 27-Nov-15 | | Historical transition (details not available in archive) |
| China Display Optoelectronics Technology Holdings Limited | 00334 | 12-Sept-13 | 16-Jun-15 | | Historical transition (details not available in archive) |
| BeijingWest Industries International Limited | 02339 | 04-Sept-13 | 30-Jan-15 | | Historical transition (details not available in archive) |
| ZO Future Group | 02309 | 11-Dec-12 | 06-Jan-15 | | Historical transition (details not available in archive) |
| Huiyuan Cowins Technology Group Limited | 01116 | 11-Mar-13 | 29-Dec-14 | | Historical transition (details not available in archive) |
| DIT Group Limited | 00726 | 17-Mar-00 | 15-Dec-14 | | Historical transition (details not available in archive) |
| Renaissance Asia Silk Road Group Limited | 00274 | 14-Aug-13 | 10-Oct-14 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 19-Sept-12 | 25-Jul-14 | | Historical transition (details not available in archive) |
| Tesson Holdings Limited | 01201 | 10-Jun-98 | 10-Jul-14 | | Historical transition (details not available in archive) |
| GRAND FIELD GROUP HOLDINGS LIMITED | 00115 | 20-Jul-12 | 24-Jan-14 | | Historical transition (details not available in archive) |
| Century Energy International Holdings Limited | 08132 | 31-Jul-12 | 26-Sept-13 | | Historical transition (details not available in archive) |
| Renaissance Asia Silk Road Group Limited | 00274 | 07-Jan-11 | 11-Aug-13 | | Historical transition (details not available in archive) |
| Boshiwa International Holding Limited | 01698 | 23-May-12 | 15-May-13 | | Historical transition (details not available in archive) |
| Starcoin Group Limited | 00399 | 15-Aug-07 | 11-Jan-13 | | Historical transition (details not available in archive) |
| Qing Hua Holding Group Company Limited (BM) | 08082 | 26-Mar-10 | 31-Dec-12 | | Historical transition (details not available in archive) |
| King International Investment Limited (KY) | 00928 | 06-Oct-09 | 27-Sept-12 | | Historical transition (details not available in archive) |
| China Merchants Land Limited | 00978 | 04-Jun-10 | 28-Aug-12 | | Historical transition (details not available in archive) |
| Jiading International Group Holdings Limited | 08153 | 27-Apr-09 | 24-May-12 | | Historical transition (details not available in archive) |
| China Trends Holdings Limited | 08171 | 20-Jan-06 | 29-Dec-11 | | Historical transition (details not available in archive) |
| China Innovation Investment Limited | 01217 | 28-Feb-11 | 29-Dec-11 | | Historical transition (details not available in archive) |
| China Environmental Resources Group Limited | 01130 | 07-Oct-10 | 28-Jun-11 | | Historical transition (details not available in archive) |
| Meilleure Health International Industry Group Limited | 02327 | 23-Sept-04 | 29-Mar-11 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 24-Jan-08 | 22-Mar-11 | | Historical transition (details not available in archive) |
| Renaissance Asia Silk Road Group Limited | 00274 | 21-Nov-08 | 07-Jan-11 | | Historical transition (details not available in archive) |
| China Innovation Investment Limited | 01217 | 02-Apr-03 | 24-Dec-10 | | 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) |
| Hybrid Kinetic Group Limited | 01188 | 20-Jan-03 | 29-Nov-10 | | Historical transition (details not available in archive) |
| Energy International Investments Holdings Limited | 00353 | 16-Sept-05 | 29-Nov-10 | | Historical transition (details not available in archive) |
| China Nonferrous Metals Company Limited | 08306 | 09-Dec-08 | 22-Nov-10 | | Historical transition (details not available in archive) |
| SUNWAY INTERNATIONAL HOLDINGS LIMITED | 00058 | 22-Oct-07 | 28-Sept-10 | | Historical transition (details not available in archive) |
| SMI Holdings Group Limited | 00198 | 09-Sept-08 | 01-Jul-09 | | Historical transition (details not available in archive) |
| SMI Holdings Group Limited | 00597 | 09-Sept-08 | 01-Jul-09 | | Historical transition (details not available in archive) |
| Jiading International Group Holdings Limited | 08153 | 15-Jun-06 | 01-Apr-09 | | Historical transition (details not available in archive) |
| AOM International Group Company Limited | 00381 | 24-Mar-03 | 05-Jan-09 | | Historical transition (details not available in archive) |
| SHANXI CHANGCHENG MICROLIGHT EQUIPMENT CO. LTD. | 08286 | 14-Jan-05 | 25-Nov-08 | | Historical transition (details not available in archive) |
| Enviro Energy International Holdings Limited | 08182 | 17-Jan-06 | 12-Nov-08 | | Historical transition (details not available in archive) |
| Enviro Energy International Holdings Limited | 01102 | 17-Jan-06 | 12-Nov-08 | | Historical transition (details not available in archive) |
| SMI Holdings Group Limited | 00198 | 04-Jun-07 | 06-Aug-08 | | Historical transition (details not available in archive) |
| SMI Holdings Group Limited | 00597 | 04-Jun-07 | 06-Aug-08 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 11-Apr-07 | 01-Nov-07 | | Historical transition (details not available in archive) |
| ZO Future Group | 02309 | 23-May-07 | 03-Sept-07 | | Historical transition (details not available in archive) |
| Heng Xin China Holdings Limited | 08046 | 14-Jul-06 | 25-Apr-07 | | Historical transition (details not available in archive) |
| NATIONAL UNITED RESOURCES HOLDINGS LIMITED | 00254 | 17-Nov-05 | 31-Jul-06 | | Historical transition (details not available in archive) |
| GTI Holdings Limited (KY) | 03344 | 23-Sept-05 | 29-May-06 | | Historical transition (details not available in archive) |
| Enviro Energy International Holdings Limited | 08182 | 14-Sept-05 | 31-Dec-05 | | Historical transition (details not available in archive) |
| Enviro Energy International Holdings Limited | 01102 | 14-Sept-05 | 31-Dec-05 | | Historical transition (details not available in archive) |
| China In-Tech Limited | 00464 | 12-May-05 | 22-Jul-05 | | Historical transition (details not available in archive) |
| GRAND FIELD GROUP HOLDINGS LIMITED | 00115 | 27-Aug-03 | 20-Dec-04 | | Historical transition (details not available in archive) |
| North Mining Shares Company Limited | 00186 | 20-May-03 | 29-Mar-04 | | Historical transition (details not available in archive) |
| NATIONAL UNITED RESOURCES HOLDINGS LIMITED | 00254 | 03-Jun-03 | 17-Nov-03 | | Historical transition (details not available in archive) |
| DIT Group Limited | 00726 | 05-Jul-91 | 15-Jul-98 | | Historical transition (details not available in archive) |
| Success Dragon International Holdings Limited | 01182 | 28-Sept-94 | 02-Jul-95 | | Historical transition (details not available in archive) |
| Silver Grant International Holdings Group Limited | 00171 | | 28-Sept-93 | | Historical transition (details not available in archive) |
| YNBY International Limited | 00030 | 17-Sept-91 | 13-Aug-92 | | |
| Lerthai Group Limited | 00112 | | 02-Jul-92 | | Historical transition (details not available in archive) |
