BEST MART 360 (02360) announced that its current auditor, ShineWing (Hong Kong) CPA Limited, will retire as the company's auditor upon the expiry of its current term at the conclusion of the forthcoming Annual General Meeting. Following a recommendation from the Audit Committee, the Board of Directors has resolved to appoint BDO Limited as the company's new auditor. This appointment is intended to fill the vacancy arising from ShineWing's retirement and will take effect from the end of the Annual General Meeting. The tenure will last until the conclusion of the company's next Annual General Meeting, pending approval by shareholders at the meeting and the completion of BDO's client acceptance procedures.