SYDNEY, April 15 (Reuters) - China's largest online audio platform Ximalaya Inc said it has refreshed plans to carry out a Hong Kong initial public offering (IPO).

It had sought a Hong Kong listing in mid-2022 but dropped those plans, which aimed to raise more than $500 million, due to volatile financial markets, according to sources.

A year before that, it scrapped plans for a market debut in New York, sources have said, after regulatory pressure that came amid moves by Chinese authorities to tighten their ideological grip on private media and internet businesses.

The filing did not mention how much the Shanghai-based Ximalaya could seek to raise or a timetable for the IPO.

Ximalaya is working with Goldman Sachs, Morgan Stanley and China International Capital Corp on the Hong Kong deal, its filing showed. The three banks were on Ximalaya's earlier New York and Hong Kong listing attempts.

(Reporting by Scott Murdoch in Sydney; Editing by Edwina Gibbs)