Question 1

Apple Limited (the "Company"), a listed company incorporated in Hong Kong received from its auditor, Flex & Company Limited that they will retire as auditor of the Company at the forthcoming annual general meeting of the Company (the "AGM") and will not offer themselves for re-appointment due to the Company's requirement to align its appointment of auditor with that of its substantial shareholder, Big Apple Holdings Limited.

The board of directors has resolved with the recommendation from the audit committee of the Company (the "Audit Committee") , to propose the appointment of Ernest & Company Limited as the new auditor of the Company(the "Proposed Appointment") for the financial year ending 31 December 2021 and to hold office from the conclusion of the AGM until the conclusion of the next annual general meeting of the Company, subject to the approval of the shareholders of the Company (the "Shareholders") at the AGM.

Draft the necessary announcement to be published in relation to the change of auditor?

Question 2

You are the company secretary of ABC Limited (the "Company"), a limited company incorporated in Hong Kong, whose shares were listed on the Main Board of the Stock Exchange of Hong Kong. The Company has 500 million issued shares. The board of directors consists of two executive directors, one non-executive director and three independent non-executive directors. The board received a resignation letter from Johnny Wong ("Mr. Wong"), an independent non-executive director of the Company on 6 September 2021. The board wishes to appoint Mike Lee ("Mr. Lee") as an independent non-executive director to fill the causal vacancy arising from Mr. Wong's resignation. Mr. Lee is a former partner of the Company's audit firm. He retired from the Company's audit firm on 31 August 2019 and also a registered shareholder of 5,000 shares in the Company.

As the company secretary of the Company, draft a memorandum to the board seeking further information from them to fulfil your compliance duties in the context of the Companies Ordinance and the Listing Rules.