Business Context and Reporting Period
This Form 6-K filing by Big Tree Cloud Holdings Ltd covers the month of March 2026. The report discloses a change of independent registered public accounting firm, effective March 19, 2026.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a disclosure of auditor changes and does not contain financial statement data.
Material Changes
- Auditor Change: The Company appointed HTL International, LLC as its new independent auditor, replacing Audit Alliance LLP.
- Reason for Change: The Company states the decision was not the result of any disagreement with the former auditor regarding accounting principles, practices, financial statement disclosure, or auditing scope.
- Prior Audit Status: Audit Alliance's reports for fiscal years ended June 30, 2025, and 2024 were unqualified and did not contain adverse opinions or disclaimers.
Outlook, Risks, and Contingencies
Reportable Events: The Company notes that there were no reportable events during the two most recent fiscal years and through March 18, 2026, other than material weaknesses in internal control over financial reporting previously reported by management in the Form 20-F filed on October 30, 2025.
Consultation with New Auditor: The Company confirms it did not consult HTL International, LLC regarding accounting principles or audit opinions prior to their engagement.
Investor Verification Checklist
- Verify the details of the "material weaknesses" in internal controls reported in the October 30, 2025, Form 20-F.
- Review the letter from Audit Alliance LLP (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the lack of disagreements.
- Monitor future filings for the first financial statements audited by HTL International, LLC to assess any changes in audit findings.