| WM CPA Limited | 09-Jan-25 | | | |
| Solar CPA Limited | 12-Jan-24 | 22-Nov-24 | | (a) Insufficient resources of appropriate expertise in handling the audit of the financial statements of the Group for the financial year ending 31 December 2024; and (b) A portion of the audit fees owed by the Company to Solar CPA Limited for the year ending 31 December 2023 remains outstanding, which in the opinion that may affect Solar 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. |
| Solar CPA Limited | 12-Jan-24 | 21-Nov-24 | | (a) Insufficient resources of appropriate expertise in handling the audit of the financial statements of the Group for the financial year ending 31 December 2024; and (b) A portion of the audit fees owed by the Company to Solar CPA Limited for the year ending 31 December 2023 remains outstanding, which in the opinion that may affect Solar 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. |
| Solar Corporate Advisory Limited | 11-Jan-24 | 12-Jan-24 | | Replaced by new auditor |
| Moore & Assoc | | 28-Nov-23 | | Could not reach a consensus on the audit fee for the year ending December 31, 2023. Outstanding audit fees for the year ending December 31, 2022. Concerns regarding the capability of the Company to compile its financial statements and relevant supporting evidence timely and accurately. |
| Moore & Assoc | 29-Jul-21 | 27-Nov-23 | | Historical transition (details not available in archive) |
| Deloitte Hong Kong | | 29-Jul-21 | | Historical transition (details not available in archive) |
