Deloitte resigned as auditor of Boshiwa International (1698.HKG), a Hong Kong listed Chinese apparel maker, the Financial Times reported. Boshiwa shares plummeted 36% on Thursday following the announcement. In a filing to the HKSE, the company said it will not publish annual results by the end of March, which would violate stock exchange rules. In its resignation letter, Deloitte said it was unable to complete its audit due to insufficient financial information provided by Boshiwa’s management. Additional concerns included the existence and commercial substance of recorded pre-payments amounting to RMB392 million (US$62 million) to a supplier. Boshiwa raised US$321 million in a September 2010 IPO, though shares have since lost over two-thirds of their value. Last year, Deloitte resigned as auditor of Longtop, after accusing the Chinese financial software company of faking bank statements and other defects, as well as Real Gold Mining, citing failure to disclose material information on third parties.