| CCTH CPA | 30-Oct-26 | | | |
| BDO (HK) | | 30-Oct-26 | | BDO Limited resigned as the auditor of the Company with effect from the conclusion of the EGM after evaluating relevant considerations, including the level of audit fees in light of its current workflow. The Company and BDO Limited could not reach an agreement on the audit fee for the financial year ending 31 December 2026, and the Company selected CCTH CPA Limited which offered a more competitive fee. |
| BDO (HK) | 28-Nov-24 | 15-Sept-26 | | The resignation was due to audit fee considerations for the financial year ending 31 December 2026. The Company and BDO Limited could not reach an agreement on the proposed audit fee of HK$2 million. The Company sought alternative proposals and proposed to appoint CCTH CPA Limited, which offered a more competitive audit fee of HK$1.6 million alongside a more comprehensive financial reporting scope of work, enabling the Group to control costs more effectively. |
| Ernst & Young (Hong Kong) | 25-Jun-15 | 28-Nov-24 | | Could not reach a consensus on the audit fee. EY further confirmed that, other than the emphasis of the material uncertainty related to the going concern of the Group which existed at 31 December 2023 as set out in the respective audit report dated 28 March 2024, EY does not have any other matters that would like to bring to the attention to the shareholders or creditors of the Company. |