SANY Heavy Industry Co., Ltd. (06031)

Auditor	From	To	Release Date / Document Links	Reason for Change
Ernst & Young (China)	14-Jul-26
Ernst & Young			24-Jun-26	In view of the Company’s proposed adoption of China Accounting Standards for Business Enterprises and the fact that Ernst & Young Hua Ming, the Company’s domestic auditor, has been recognized as eligible for providing audit service to issuers incorporated in Mainland China and listed in Hong Kong using the auditing standards of Mainland China. Therefore, the Company proposes to terminate the appointment of Ernst & Young as the H Share Financial Report Auditor and to appoint Ernst & Young Hua Ming, the domestic auditor, as the H Share Financial Report Auditor.
Ernst & Young	28-Oct-25	14-Jul-26	24-Jun-26	In view of the fact that the financial reports prepared in accordance with CASBE and IFRS have largely converged, the Company proposes to adopt CASBE for the preparation of financial reports and disclosure of related financial information on a uniform basis commencing from the interim report for the period ended June 30, 2026.