| Jon Gepsom CPA Limited | | | | |
| Beijing Xinghua CPA | 30-Oct-24 | 15-Sept-26 | | Beijing Xinghua Caplegend CPA Limited resigned because they were unable to finalise the audit arrangements for the year ended 31 December 2025 after receiving no response to multiple contact attempts between October 2025 and January 2026, and were subsequently requested by the Chairman to resign on 11 August 2026. The Company explained that it did not finalise the audit engagement earlier due to the court auction of its office premises and debt restructuring negotiations. The Chairman requested the resignation because the Board believes the proposed new auditor, Jon Gepsom CPA Limited, is competent and has a viable audit plan and timetable to complete the 2025 audit as soon as practicable. |
| Elite Partners | 31-Jul-23 | 25-Oct-24 | | Elite Partners is no longer able to engage in audit business of Mainland enterprises listed outside of Mainland China for a period of 5 years following a regulatory decision from a regulator in the People’s Republic of China. |
| Asian Alliance (HK) | 29-Sept-22 | 31-Jul-23 | | The Company and Asian Alliance cannot reach a consensus on the audit work done and timetable. |
| BDO (China) | | 29-Sept-22 | | Not Specified |
| BDO (China) | 04-Jan-21 | 01-Sept-22 | | Could not reach a consensus on the proposed audit fee for the year ending 31 December 2022. |
| PwC (HK) | 15-Nov-16 | 04-Jan-21 | | Historical transition (details not available in archive) |
