JIAYUAN SER (01153)

Auditor	From	To	Release Date / Document Links	Reason for Change
RSM (Hong Kong)	10-Sep-24
Elite Partners	06-Mar-23	09-Sep-24	10-Sep-24	Elite Partners is no longer able to undertake audit services for domestic enterprises listed outside the Mainland for a period of 5 years following a regulatory decision from the Ministry of Finance of the People’s Republic of China and has made relevant enquiries with Elite Partners. Elite Partners stated in its resignation letter that it has decided to tender its resignation as the auditors of the Company after taken into account many factors such as its available internal resources. In addition, Elite Partners stated in the resignation letter that, as stated in the Company’s announcements dated 12 January 2024 and 17 May 2024, the Company discovered that there has been a number of abnormal payments and receipts recorded between the Group and certain entities (“Abnormal Transactions”); since the investigation of the Abnormal Transaction by an independent investigation agency is still ongoing, Elite Partners has not yet obtained sufficient evidence in this aspect.
PwC		06-Mar-23	07-Mar-23	To save costs and due to the imminent need for completing the audit work for the year ended 31 December 2022. In its resignation letter PwC set out the matters leading to its resignation which also represent those matters that PwC considered should be brought to the attention of the Company’s shareholders and creditors These are indicators of an increased risk of the impairment on the Group’s balance due from Jiayuan International on which PwC intended to focus.