Cheetah Net Supply Chain Service Inc. (CTNT) - Form 8-K Summary
Business Context and Reporting Period
This Form 8-K was filed on January 6, 2026, by Cheetah Net Supply Chain Service Inc., an emerging growth company incorporated in North Carolina. The report discloses a change in the company's independent registered public accounting firm effective as of the filing date.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Accountant Dismissal: The Audit Committee approved the dismissal of Assentsure PAC, which served as the independent auditor from October 2, 2023, to January 6, 2026.
- New Auditor Engagement: Tang Qian & Associates PLLC has been engaged to serve as the independent registered public accounting firm for the fiscal year ending December 31, 2026.
- Audit History: Assentsure's reports for fiscal years 2023 and 2024 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- Disagreements: There were no disagreements with Assentsure on accounting principles, practices, or auditing scope during the two most recent fiscal years.
- Reportable Events: No reportable events occurred under Regulation S-K Item 304(a)(1)(v), except for previously disclosed material weaknesses in internal control over financial reporting.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future performance. The primary risk factor noted is the existence of previously disclosed material weaknesses in internal controls over financial reporting. No consultations with the new auditor, Tang Qian, occurred regarding reportable events prior to their engagement.
Investor Verification Checklist
- Review the letter from Assentsure PAC (Exhibit 16.1) to confirm their agreement with the company's statements regarding the dismissal.
- Verify the details of the previously disclosed material weaknesses in internal controls over financial reporting.
- Confirm the qualifications and registration status of the new auditor, Tang Qian & Associates PLLC.
- Monitor upcoming filings for the impact of the auditor change on the audit of the fiscal year ending December 31, 2026.