Business Context and Reporting Period
This Form 6-K filing by Sunrise New Energy Co., Ltd. (referred to as E-Power Inc. in metadata) covers the month of December 2022. The report specifically addresses a change in the registrant's certifying accountant.
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 performance data.
Material Changes
- Accountant Change: On December 16, 2022, the Company dismissed Friedman LLP and engaged Marcum Asia CPAs LLP as its new independent registered public accounting firm.
- Background: Friedman LLP had combined with Marcum LLP effective September 1, 2022, and continued to serve the Company until the dismissal date.
- Disagreements: There were no disagreements with the former auditor regarding accounting principles, practices, or audit scope during the two most recent fiscal years or the subsequent period through December 16, 2022.
- Reportable Events: No reportable events occurred except for material weaknesses in internal control over financial reporting previously disclosed in the Company's Form 20-F filed on May 2, 2022.
Guidance, Outlook, and Risks
The filing does not contain management guidance, outlook, or new risk factors. It confirms that the former auditor's reports for fiscal years 2020 and 2021 were unqualified and did not contain adverse opinions or disclaimers. The Company has not consulted with the new auditor, Marcum Asia, regarding accounting principles or audit opinions for specified transactions during the relevant periods.
Key Facts for Investor Verification
- Verify the transition of audit responsibilities from Friedman LLP to Marcum Asia CPAs LLP effective December 16, 2022.
- Review the material weaknesses in internal controls previously reported in the May 2, 2022 Form 20-F to assess their current status.
- Confirm that no disagreements existed between the Company and the former auditor regarding financial reporting.
- Note that this filing contains no financial performance data; refer to the most recent Form 20-F for financial metrics.