Responses (May 2019)

Consultation Paper on Proposal relating to Listed Issuers with Disclaimer or Adverse Audit Opinion on Financial Statements

INSTITUTIONS
Listed Companies (19 in total)
1.	Beijing Tong Ren Tang Chinese Medicine Company Limited
2.	Cathay Pacific Airways Limited
3.	Hong Kong Aircraft Engineering Company Limited
4.	Kingston Financial Group Limited
5.	Ping An Insurance (Group) Company Of China, Ltd. (submission provided in Chinese)
6.	Swire Pacific Limited
7.	Swire Properties Limited
The following listed companies requested anonymity
8.	Listed Company 1 (submission provided in Chinese)
9.	Listed Company 2 (submission provided in Chinese)
10.	Listed Company 3
11.	Listed Company 4
12.	Listed Company 5
13.	Listed Company 6
14.	Listed Company 7
15.	Listed Company 8
16.	Listed Company 9 (submission provided in Chinese)
17.	Listed Company 10 (submission provided in Chinese)
18.	Listed Company 11
19.	Listed Company 12

HKEX Participant (1 in total)
20.	Pico Zeman Securities (HK) Limited (submission provided in Chinese)

Professional Bodies (9 in total)
21.	Association of Chartered Certified Accountants
22.	Chamber of Hong Kong Listed Companies, The
23.	Hong Kong Institute of Certified Public Accountants
24.	Hong Kong Institute of Chartered Secretaries, The
25.	Hong Kong Institute of Directors, The
26.	Hong Kong Securities Association (submission provided in Chinese)
27.	Hong Kong Securities Professionals Association
28.	Hong Kong Society of Financial Analysts, The
29.	Law Society of Hong Kong, The

Accounting Firms (6 in total)
30.	Deloitte Touche Tohmatsu
31.	Ernst & Young
32.	KPMG
33.	PricewaterhouseCoopers
34.	RSM Hong Kong
35.	SHINEWING Risk Services Limited

Law Firms (2 in total)
36.	Lawrence Chan & Co.
The following law firm requested anonymity
37.	Law Firm 1

Corporate Finance Firms (3 in total)
38.	Asian Capital Limited
39.	Kingston Corporate Finance Limited
40.	SWCS Corporate Services (Hong Kong) Limited

Other Entity (1 in total)
41.	Financial Reporting Council

INDIVIDUALS (21 in total)
42.	Chi Wai Suen, Ryan Ming-Young Chiu
43.	Chris Maden
44.	Christopher Cheung Wah-fung
45.	Christopher Ho
46.	David M. Webb
47.	Kar Nang Sherman Chan
48.	Ken BH Wu
49.	Kong Chi Wong
50.	Ralph Neville Jones
51.	Rossana Chu
52.	Terence Lau
53.	YH Lam
The following individuals requested anonymity
54.	Individual 1
55.	Individual 2
56.	Individual 3
57.	Individual 4
58.	Individual 5
59.	Individual 6
60.	Individual 7
61.	Individual 8
62.	Individual 9

Updated 24 May 2019