• Niche-Tech Semiconductor Materials' auditor Gary Cheng CPA resigned effective November 12, 2026, citing unpaid fees, unresolved audit matters and fee disagreements.
• Outstanding audit fees and disbursements for 2025 totaled approximately HK$ 505,000, raising auditor independence concerns.
• Issues underlying the disclaimer of opinion remained unresolved, limiting the auditor's assessment of the group's going-concern position.
• The auditor expected its 2026 fee to exceed HK$ 950,000–HK$ 1.2 million; the parties failed to agree on remuneration.
• No audit work had begun for that year; the group is seeking a replacement auditor.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. Niche-Tech Semiconductor Materials Ltd published the original content used to generate this news brief via IIS, the regulatory disclosure system operated by the Hong Kong Stock Exchange (HKex) (Ref. ID: HKEX-EPS-20261113-12410963), on November 13, 2026, and is solely responsible for the information contained therein.