Cool Link (Holdings) Limited announced that CLA Prism Hong Kong Limited resigned as its external auditor on 9 November 2026, citing internal resource realignment. The board and audit committee reported no disagreements or unresolved matters with CLA Prism, and confirmed that no audit work had commenced for the financial year ending 31 December 2026. Management therefore expects no material impact on the timing or quality of the FY 2026 results.
On the same day, the board, following the audit committee’s recommendation, appointed CCTH CPA Limited to fill the resulting casual vacancy and to serve until the next annual general meeting. The negotiated audit fee for CCTH’s engagement is approximately HK$0.60 million, positioned at the lower end of the HK$0.60 million–0.66 million range obtained from three shortlisted firms during October 2026.
The audit committee’s assessment of CCTH highlighted: • Independence and compliance with HKICPA’s Code of Ethics, with no conflicting relationships or non-audit services. • Adequate resources, manpower and expertise, supported by CCTH’s registration as a Public Interest Entity auditor with the Accounting and Financial Reporting Council (AFRC). • A sound quality-management framework aligned with Hong Kong Standard on Quality Management 1. • A clear audit strategy and timetable capable of delivering the FY 2026 audit within schedule.
The board stated that appointing CCTH supports cost control and aligns with the Group’s future development objectives.
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