Business Context and Reporting Period
This Form 8-K is a current report filed by Ainos, Inc. (Nasdaq: AIMD, AIMDW) on July 31, 2025. The filing primarily addresses a change in the company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific financial data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Resignation of Prior Auditor: On July 30, 2025, KCCW Accountancy Corp. ("KCCW") resigned as the independent registered public accounting firm. The resignation is due to KCCW exiting the public company audit practice.
- Appointment of New Auditor: On July 31, 2025, the Audit Committee engaged YCM CPA Inc. ("YCM") as the new independent registered public accounting firm.
- No Disagreements: The company reported no disagreements with KCCW regarding accounting principles, financial statement disclosures, or auditing scope during the most recent fiscal year or through the date of dismissal.
- No Reportable Events: There were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K associated with the departure of KCCW.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future performance. The primary risk disclosed is the transition of the audit firm, though the company notes that no consultations with the new auditor (YCM) were made regarding the type of final audit opinion or any accounting/auditing disagreements prior to engagement.
Investor Verification Checklist
- Verify the letter from KCCW Accountancy Corp. (Exhibit 16.1) to confirm their agreement with the company's statements regarding the resignation.
- Monitor future filings (e.g., 10-K or 10-Q) to review the audit opinion issued by the new firm, YCM CPA Inc.
- Confirm the effective date of the new auditor's engagement for upcoming financial reporting periods.