| McMillan Woods HK | 20-Feb-23 | | | |
| RSM (Hong Kong) | 28-Oct-22 | 20-Feb-23 | | Their scope and extent of reperformance of counting of the Products were restricted. In light of such limitation on the scope of audit work and the significance of the inventory balance to the Group’s consolidated financial statements, RSM considered that they were unable to discharge their responsibilities and complete the audit as auditor, and thus resigned. |
| RSM (Hong Kong) | | 19-Feb-23 | | Their scope and extent of reperformance of counting of the Products were restricted. In light of such limitation on the scope of audit work and the significance of the inventory balance to the Group’s consolidated financial statements, RSM considered that they were unable to discharge their responsibilities and complete the audit as auditor, and thus resigned. |
| Baker Tilly (HK) | 18-Oct-18 | 28-Oct-22 | | Could not reach a mutual agreement on the audit fee for the Group’s financial year ending 31 December 2022. |
| Baker Tilly (HK) | | 27-Oct-22 | | Could not reach a mutual agreement on the audit fee for the Group’s financial year ending 31 December 2022. |
| PwC (HK) | 02-Jan-17 | 18-Oct-18 | | Historical transition (details not available in archive) |
| Deloitte Hong Kong | | 02-Jan-17 | | Historical transition (details not available in archive) |
