| Gary Cheng Cpa Limited | 11-Mar-22 | 18-May-26 | | Engagement resources and timing constraints. Gary Cheng CPA had not formally received confirmation of the re-appointment as auditor. Given that it was now mid-May 2026 and the Group’s financial year ended on 31 March 2026, the reporting deadline of late June 2026 was fast approaching. Consequently, the time remaining for the engagement to conduct proper planning and audit execution in accordance with professional standards was significantly constrained. This limits the window available for planning, resources mobilization and performance of audit procedures. |
