Business Context and Reporting Period
Company: Dogness (International) Corp
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: January 26, 2026
Reporting Period: Month of January 2026
Principal Office: Dongguan, Guangdong, People's Republic of China
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is a current report regarding corporate governance and does not contain financial statement data.
Material Changes
The primary material change disclosed is the replacement of the Company's independent registered public accounting firm:
- Outgoing Auditor: Audit Alliance LLP (dismissed on January 14, 2026).
- Incoming Auditor: Assentsure PAC (appointed on January 14, 2026).
- Scope of Prior Service: Audit Alliance served as the auditor for fiscal years ended June 30, 2022, 2023, 2024, and 2025.
Management Commentary, Risks, and Contingencies
Auditor Disagreements and Reportable Events: The Company confirmed there were no disagreements with Audit Alliance regarding accounting principles, financial statement disclosure, or auditing scope/procedures during the fiscal years ended June 30, 2025, through the dismissal date. No "reportable events" occurred as defined in Item 16F(a)(1)(v) of Form 20-F.
Opinion History: Audit Alliance's reports for the fiscal years ended June 30, 2022 through 2025 did not contain an adverse opinion, disclaimer of opinion, or qualification regarding uncertainty, audit scope, or accounting principles.
Consultation with New Auditor: During the two most recent fiscal years and the interim period prior to engagement, the Company did not consult Assentsure PAC on accounting principles, proposed transactions, or matters involving disagreements or reportable events.
Investor Verification Checklist
- Verify the independence and regulatory standing of the new auditor, Assentsure PAC.
- Review the letter from Audit Alliance LLP (Exhibit 99.1) to confirm their agreement with the disclosures regarding the dismissal.
- Monitor future filings for the first financial statements audited by Assentsure PAC to ensure continuity in reporting standards.
- Confirm that no undisclosed disagreements or reportable events exist between the Company and the outgoing auditor.