BEST MART 360 (02360) has announced that its current auditor, ShineWing (Hong Kong) CPA Limited, will retire upon the conclusion of the company's upcoming Annual General Meeting (AGM) at the end of its current term. 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 left by ShineWing's retirement and will take effect upon the conclusion of the AGM. The appointment is subject to shareholder approval at the AGM and the completion of BDO's client acceptance procedures. The term of the new auditor will last until the conclusion of the company's next Annual General Meeting.