Business Context and Reporting Period
This Form 6-K filing by Baosheng Media Group Holdings Ltd covers the month of August 2025. The report discloses a material corporate governance event: the change of the registrant's independent registered public accounting firm.
Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly informational regarding the auditor change and does not contain financial performance data.
Material Changes
- Dismissal of Prior Auditor: On July 25, 2025, the Company dismissed YCM CPA INC. effective immediately.
- Appointment of New Auditor: On July 25, 2025, the Company appointed GGF CPA Limited as its independent registered public accounting firm for the fiscal year ending December 31, 2025.
- Audit History: YCM's reports for fiscal years 2023 and 2024 contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements between the Company and YCM regarding accounting principles, financial statement disclosure, or auditing scope during the relevant periods.
- Reportable Events: No "reportable events" occurred during the fiscal years ended December 31, 2024 and 2023, or the interim period through July 25, 2025.
Guidance, Outlook, and Risks
The filing does not contain financial guidance, outlook, or management commentary on business operations. The primary risk disclosed is the transition of audit responsibilities. The Company confirmed that it did not consult the new auditor (GGF) regarding any accounting principles or reportable events prior to the appointment. The Company intends to incorporate the former auditor's letter (Exhibit 16.1) into its upcoming Form 20-F.
Key Facts for Investor Verification
- Verify the effective date of the auditor change: July 25, 2025.
- Confirm the identity of the new auditor: GGF CPA Limited.
- Review Exhibit 16.1 (Letter from YCM CPA INC.) to ensure the former auditor agrees with the Company's statements regarding the lack of disagreements or reportable events.
- Note that this filing satisfies reporting obligations under Item 16F of Form 20-F for the year ending December 31, 2025.