{"url_path":"/sec/chnr/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/793628/0001553350-26-000083-index.html","accession_number":"0001553350-26-000083","cik":"0000793628","ticker":"CHNR","issuer_name":"CHINA NATURAL RESOURCES INC","edgar_url":"https://www.sec.gov/Archives/edgar/data/793628/0001553350-26-000083-index.html","primary_entity_key":"0000793628","primary_entity_name":"CHINA NATURAL RESOURCES INC"},"word_count":873,"has_tables":true,"body_markdown":"**ITEM 16F.**\n**CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT**\n\n \n\n*Engagement of ARK Pro CPA & Co*\n\n \n\nEffective April 8, 2025, we\nengaged ARK Pro CPA & Co (“ARK”) as our independent registered public accounting firm. The change of our independent registered\npublic accounting firm and the appointment of ARK was made after a careful and thorough evaluation process and has been approved by the\naudit committee and board of directors.\n\n \n\nOn April 3, 2025, we dismissed\nErnst & Young Hua Ming LLP (“EY”) as our independent registered public accounting firm. The audit report of EY on the\nCompany’s consolidated financial statements for the fiscal year ended December 31, 2023 did not contain an adverse opinion or a\ndisclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles.\n\n \n\nDuring the audit for the fiscal\nyear ended December 31, 2023 and the subsequent period through the dismissal date of April 3, 2025, there have been (i) no disagreements\n(as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions thereto) between the Company and EY on any matter of accounting\nprinciples or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction\nof EY, would have caused EY to make reference to the subject matter of the disagreements in connection with its report on the consolidated\nfinancial statements for such year, and (ii) no “reportable events” (as defined in Item 16F(a)(1)(v) of Form 20-F).\n\n \n\nFor the fiscal years ended\nDecember 31, 2022 and 2023 and the subsequent interim period through April 8, 2025, neither the Company nor anyone acting on its behalf\nconsulted with ARK on either (a) the application of accounting principles to a specified transaction, either completed or proposed, or\nthe type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice\nwas provided to the Company by ARK that ARK concluded was an important factor considered by the Company in reaching a decision as to any\naccounting, auditing or financial reporting issue, or (b) any matter that was the subject of a disagreement (as defined in Item 16F(a)(1)(iv)\nof Form 20-F and the related instructions thereto) or a reportable event (as defined in Item 16F(a)(1)(v) of Form 20-F).\n\n \n\nWe had provided a copy of\nthis disclosure to EY and requested that EY furnish us with a letter addressed to the SEC indicating whether it agrees with such disclosure.\nA copy of EY’s letter dated April 8, 2025 is attached hereto as Exhibit 16.1.\n\n \n\n**\n\n*Engagement of HYYH CPA. LLC*\n\n \n\nEffective January 29, 2026,\nwe engaged HYYH CPA. LLC (“HYYH”) as our independent registered public accounting firm. The change of our independent registered\npublic accounting firm and the appointment of HYYH was made after a careful and thorough evaluation process and has been approved by the\naudit committee and board of directors.\n\n \n\nOn the same date, we dismissed\nARK as our previous independent registered public accounting firm. The audit report of ARK on our financial statements for the fiscal\nyear ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty,\naudit scope, or accounting principles.\n\n \n\nDuring the audit for the fiscal\nyear ended December 31, 2024 and the subsequent period through the dismissal date of January 29, 2026, there have been (i) no disagreements\n(as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions thereto) between the Company and ARK on any matter of accounting\nprinciples or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction\nof ARK, would have caused ARK to make reference to the subject matter of the disagreements in connection with its report on the consolidated\nfinancial statements for such year, and (ii) no “reportable events” (as defined in Item 16F(a)(1)(v) of Form 20-F). At the\ntime of ARK’s dismissal, ARK has not completed their audit and therefore has no rendered their audit report on the Company’s\nconsolidated financial statements as of and for the year ended December 31, 2025.\n\n \n\nFor the fiscal years ended\nDecember 31, 2023 and 2024 and the subsequent interim period through January 29, 2026, neither the Company nor anyone acting on its behalf\nconsulted with HYYH on either (a) the application of accounting principles to a specified transaction, either completed or proposed, or\nthe type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice\nwas provided to the Company by HYYH that HYYH concluded was an important factor considered by the Company in reaching a decision as to\nany accounting, auditing or financial reporting issue, or (b) any matter that was the subject of a disagreement (as defined in Item 16F(a)(1)(iv)\nof Form 20-F and the related instructions thereto) or a reportable event (as defined in Item 16F(a)(1)(v) of Form 20-F).\n\n \n\nWe had provided a copy of\nthis disclosure to ARK and requested that ARK furnish us with a letter addressed to the SEC indicating whether it agrees with such disclosure.\nA copy of ARK’s letter dated January 29, 2026 is attached hereto as Exhibit 16.2.\n\n \n\n80"}