| Target Cpa Limited | 25-Nov-25 | | | |
| Wm Cpa Limited | 20-Dec-24 | 03-Nov-25 | | Supplemental Disclosure - The Company and WM can not agree on the audit fee for the work scope to cover the interim results review for the six months ending 30 June 2026 in addition to annual audit for the year ended 31 December 2025. |
| Cwk Cpa Limited | 31-Oct-22 | 15-Nov-24 | | Insufficient resources of appropriate expertise in handling the audit of the Group’s consolidated financial statements for the financial year ending 31 December 2024. |
| Tandem (Hk) Cpa Limited | 28-Dec-21 | 31-Oct-22 | | Could not reach a consensus on the audit fee in respect of the financial year ending 31 December 2022. The Resigning Auditor confirmed that, except for the matters described in the “Basis for Disclaimer of Opinion” in its audit opinion included in the consolidated financial statements for the year ended 31 December 2021, there are no other matters connected with their resignation that should be brought to the
attention of the shareholders. |