APAC Resources Limited (01104) announced a strategic auditor transition effective 27 April 2026. Following completion of the Group’s interim review for the six months ended 31 December 2025, incumbent auditor BDO Limited resigned, paving the way for Deloitte Touche Tohmatsu to assume audit responsibilities until the next annual general meeting.

The Board, acting on the Audit Committee’s recommendation, cited two primary motives: aligning audit arrangements with those of the controlling shareholder—also audited by Deloitte—and boosting audit efficiency. Deloitte was selected after a competitive tender that assessed audit plans, timetables, engagement team profiles, market reputation, industry expertise, fee competitiveness, and independence.

BDO confirmed there were no outstanding matters requiring shareholder attention, and the Board noted the absence of disagreements related to the change. As BDO had not commenced work on the consolidated financial statements for the fiscal year ending 30 June 2026, management expects no material impact on upcoming financial reporting.

The Board expressed appreciation for BDO’s past service and extended its welcome to Deloitte as the new external auditor.