| EDA GROUP HLDGS | 02505 | 22-Jun-26 | | | |
| DRINDA | 02865 | 27-May-26 | | | |
| QUNABOX GROUP | 00917 | 22-May-26 | | | |
| BLUE RIVER HLDG | 00498 | 19-May-26 | | | |
| GUAN CHAO HLDGS | 01872 | 21-Nov-25 | | | |
| CNT GROUP | 00701 | 17-Nov-25 | | | |
| CPM GROUP | 01932 | 17-Nov-25 | | | |
| CARRIANNA | 00126 | 25-Sep-25 | | | |
| ZHENRO PPT | 06158 | 19-Jul-25 | | | |
| C CHENG HLDGS | 01486 | 15-Jul-25 | | | |
| CHINA TIANRUI | 01252 | 27-Dec-24 | | | |
| YUNNAN ENERGY | 01298 | 18-Dec-24 | | | |
| SIRNAOMICS-B | 02257 | 13-Dec-24 | | | |
| LUDASHI | 03601 | 09-Dec-24 | | | |
| ZHONGLIANG HLDG | 02772 | 15-Nov-24 | | | |
| 7ROAD | 00797 | 01-Nov-24 | | | |
| WANKA ONLINE | 01762 | 25-Oct-24 | | | |
| NH HEALTH | 06606 | 27-Sep-24 | | | |
| COUNTRY GARDEN | 02007 | 05-Sep-24 | | | |
| KELFRED | 01134 | 09-Aug-24 | | | |
| DONGYUE GROUP | 00189 | 08-Aug-24 | | | |
| FLOWING CLOUD | 06610 | 19-Jul-24 | | | |
| BRIGHT CULTURE | 01859 | 03-Jul-24 | | | |
| HONGJIU FRUIT | 06689 | 17-May-24 | | | |
| COOLPAD GROUP | 02369 | 16-Apr-24 | | | |
| MAGNUSCONCORDIA | 01172 | 28-Mar-24 | | | |
| CHI KAN HLDGS | 09913 | 11-Mar-24 | | | |
| VONGROUP | 00318 | 01-Mar-24 | | | |
| SUNNY SIDE UP | 08082 | 15-Dec-23 | | | |
| CR HOLDINGS | 01911 | 13-Dec-23 | | | |
| EG LEASING | 00379 | 30-Nov-23 | | | |
| 21CENTURY EDU | 01598 | 23-Nov-23 | | | |
| JINHAI INTL | 02225 | 14-Nov-23 | | | |
| GOFINTECH INNOV | 00290 | 30-Oct-23 | | | |
| GHW INTL | 09933 | 20-Oct-23 | | | |
| BRIGHT FUTURE | 01351 | 25-Jul-23 | | | |
| VENUS MEDTECH-B | 02500 | 30-Jun-23 | | | |
| DASHAN EDU | 09986 | 25-May-23 | | | |
| LX TECHNOLOGY | 02436 | 05-May-23 | | | |
| BAN LOONG HOLD | 00030 | 28-Apr-23 | | | |
| NIMBLE HOLDINGS | 00186 | 21-Apr-23 | | | |
| JIADING INTL GP | 08153 | 06-Apr-23 | | | |
| 51 CREDIT CARD | 02051 | 09-Dec-22 | | | |
| KIRIN GROUP | 08109 | 08-Dec-22 | | | |
| NAMYUE HOLDINGS | 01058 | 28-Nov-22 | | | |
| CH WOOD OPT | 01885 | 28-Nov-22 | | | |
| HOP FUNG GROUP | 02320 | 28-Nov-22 | | | |
| CHINA SAITE | 00153 | 22-Aug-22 | | | |
| E-HOUSE ENT | 02048 | 29-Jul-22 | | | |
| BOJUN EDU | 01758 | 29-Jul-22 | | | |
| E-HOUSE N2306 | 40507 | 29-Jul-22 | | | |
| MAPLELEAF B2601 | 40564 | 25-Jul-22 | | | |
| SFCE | 01165 | 18-Jul-22 | | | |
| ITP HOLDINGS | 08446 | 17-Jun-22 | | | |
| ZHI SHENG GP | 08370 | 15-Jun-22 | | | |
| AOYUAN HEALTHY | 03662 | 02-Jun-22 | | | |
| RICH GOLDMAN | 00070 | 27-May-22 | | | |
| DEXIN SER GROUP | 02215 | 26-Apr-22 | | | |
| SHIMAO GROUP | 00813 | 25-Mar-22 | | | |
| CHONG KIN GP | 01609 | 18-Mar-22 | | | |
| XH NEWS MEDIA | 00309 | | | | Not Specified |
| DIT GROUP | 00726 | | | | |
| SILVER GRANT | 00171 | | | | |
| RUISEN LIFE SER | 01922 | | | | |
| WISDOM WEALTH | 00007 | | 11-Jun-26 | | The proposed retirement of Zhonghui Anda is mainly due to the Company’s receipt of a lower fee proposal from another accounting firm and the Board’s strategic decision to pursue a more competitive cost structure. Save for the matters described in Zhonghui Anda’s disclaimer of opinion on the 2024
consolidated financial statements in connection with the Group’s ability to continue as a going concern, the Board and the Audit Committee confirm that there are no matters that need to be brought to the attention of the Shareholders |
| SUNHO BIO-B | 02898 | | 05-Jun-26 | | Could not reach a consensus on the timetable for completing the 2025 Annual Audit. In the Resignation Letter, Zhonghui Anda referred to the Matters and stated that the information and materials requested by it in relation to the Matters remained outstanding. As a result, Zhonghui Anda was unable to determine the nature and extent of further audit procedures required to complete the 2025 Annual Audit, or the time necessary to complete such procedures. In light of the Company’s intention to complete the 2025 Annual Audit as soon as practicable, Zhonghui Anda decided to tender the Resignation.
|
| HKE HOLDINGS | 01726 | 31-Jul-23 | 04-May-26 | | Unable to reach an agreement on the audit fee for FY2026. |
| HYBRID KINETIC | 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 | 00990 | | 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 | 00228 | | 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 HLDGS | 00704 | | 26-Sep-25 | | Resolution no. 3 regarding the re-appointment of Zhonghui Anda CPA Limited as the Company’s auditor was not passed at the AGM. |
| HUSCOKE HLDGS | 00704 | | 26-Sep-25 | | Resolution regarding the re-appointment of Zhonghui Anda CPA Limited as the Company’s auditor was not passed at the AGM. |
| SDM EDUCATION | 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. |
| MAYER HOLDINGS | 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. |
| SHISHI SERVICES | 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 INTL | 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. |
| FUTIAN HOLDINGS | 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. |
| MAJOR HLDGS | 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. |
| FURNIWEB | 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. |
| CCOE | 08286 | 15-Nov-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 ENG GP | 08445 | 22-Dec-20 | 13-Sep-24 | | Could not reach a consensus on the proposed audit fee for the year ending 31 March 2025. |
| HARMONY AUTO | 03836 | 23-Jan-20 | 12-Sep-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. |
| MAPLELEAF EDU | 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 | 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. |
| KEEN OCEAN | 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 | 09608 | 07-Jan-22 | 30-Jul-24 | | Cannot reach an agreement on the audit fee for the financial year ending 31 December 2024. |
| CHINA INFO TECH | 08178 | 28-Jun-12 | 28-Jun-24 | | Retirement as part of good corporate governance practice to maintain the independence of the Company’s auditors. |
| TONTINE WINES | 00389 | | 13-Jun-24 | | Retirement |
| RA SILK ROAD | 00274 | | 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. |
| HAO TIAN INTL | 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. |
| ACESO LIFE SCI | 00474 | | 27-Mar-24 | | Could not reach a consensus on the proposed audit fee for the financial year ending 31 March 2024. |
| POLYFAIR HLDGS | 08532 | 28-Sep-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 | 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 | 06860 | 17-Feb-20 | 08-Nov-23 | | Unable to reach a consensus on the audit fee for the financial year ending 31 December 2023. |
| CHINA COME RIDE | 08039 | 07-May-21 | 16-Jun-23 | | Unable to reach a consensus on the audit fee. |
| WAI CHUN BIOTEC | 00660 | | 07-Jun-23 | | Could not reach a consensus on the audit fee. |
| WAI CHUN GROUP | 01013 | 17-May-21 | 03-May-23 | | Unable to reach a consensus on the audit fee for the year ended 31 March 2023. |
| SUCCESS DRAGON | 01182 | 08-Aug-11 | 26-Apr-23 | | Could not reach a consensus on the audit fee. |
| KIDZTECH | 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. |
| C HEALTH GP | 08225 | 16-Apr-19 | 30-Dec-22 | | Could not agree on audit fees, timing, and staffing arrangement. |
| CRYPTO FLOW | 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. |
| SHENGLI PIPE | 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 GP | 01889 | 23-Feb-21 | 11-Nov-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| XH NEWS MEDIA | 00309 | | 04-Nov-22 | | Rejection on ZHONGHUI’s fee proposal by the Board |
| HUAZHANG TECH | 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) |
| CHI ASIA VALLEY | 00063 | | 11-Jul-22 | | Could not reach a consensus on the audit fee for the financial year ending 31 December 2022. |
| TIANNENG POWER | 00819 | | 05-Jul-22 | | Could not reach a consensus on the relevant internal resources for the audit services. |
| COSLIGHT TECH | 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. |
| RUIFENG RENEW | 00527 | | 06-Jan-22 | | Could not reach an agreement on the audit fee for the financial year ended 31 December 2021 |
| RUIFENG RENEW | 00527 | | 06-Jan-22 | | Could not reach an agreement on the audit fee, professional risk associated with the audit, and the estimated time costs. |
| BGMC | 01693 | 06-Oct-20 | 28-Dec-21 | | Not Specified |