Business Context and Reporting Period
This Form 8-K was filed by Fingermotion, Inc. on September 10, 2024. The registrant is incorporated in Delaware and its common stock trades on The Nasdaq Stock Market LLC under the symbol FNGR. The principal executive offices are located in Singapore.
Financial Metrics
This filing is a current report regarding a change in the registrant's certifying accountant. It does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity data. The filing references prior financial statements audited by the former accountant for fiscal years ended February 29, 2024, and February 28, 2023, but does not disclose specific numerical values for those periods.
Material Changes
The primary material event reported is the change in the independent registered public accounting firm:
- Termination: The Board of Directors and Audit Committee terminated Centurion ZDCPA & Co. effective September 10, 2024.
- Engagement: The Board and Audit Committee engaged CT International LLP as the new independent registered public accounting firm on the same date.
The filing states that the former accountant's reports for the two most recent fiscal years did not contain adverse opinions, disclaimers, or qualifications. Furthermore, there were no disagreements with the former accountant regarding accounting principles, practices, or audit scope during the relevant periods.
Guidance, Outlook, and Risks
This filing does not provide forward-looking guidance, management commentary on business outlook, or specific risk factors beyond the standard disclosure of the accounting firm change. The company confirmed that no reportable events occurred under Item 304(a)(1)(v) of Regulation S-K during the relevant periods. Additionally, the company had not consulted with the new accountant (CT International) regarding accounting principles or audit opinions prior to their engagement.
Key Facts for Investor Verification
- Verify the reasons for the change in auditors, as the filing states there were no disagreements but does not explicitly detail the strategic rationale for the switch.
- Review the letter from the former accountant (Centurion ZDCPA & Co.) filed as Exhibit 16.1 to confirm their concurrence with the statements in this report.
- Monitor future filings (e.g., 10-K or 10-Q) for the first financial statements audited by the new firm, CT International LLP.
- Confirm the company's current liquidity and operational status through subsequent filings, as this 8-K contains no financial data.