APAC RESOURCES (01104) has announced that following the completion of the interim review of the Group's financial statements for the six months ending December 31, 2025, by BDO Limited (BDO) in Hong Kong, the Group invited professional accounting firms, including BDO, to submit proposals for providing a new term of annual audit and interim review services for negotiation and evaluation. Subsequently, the Group's management proposed to BDO a change of auditor to align the Company's audit arrangements with its controlling shareholder and enhance the efficiency of audit services. For the reasons stated above, BDO has resigned as the Group's auditor, effective April 27, 2026. Upon the recommendation of the Company's audit committee, the Board has appointed Deloitte Touche Tohmatsu (Deloitte) as the Company's new auditor, effective April 27, 2026, to fill the casual vacancy arising from BDO's resignation. The appointment will last until the conclusion of the Company's next Annual General Meeting.