Business Context and Reporting Period
This Form 6-K filing by Gorilla Technology Group Inc. covers the month of May 2026. The report discloses a change in the Company's independent registered public accounting firm, effective April 30, 2026.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the auditor change.
Material Changes
- Accountant Change: The Company appointed UHY LLP as its new independent registered public accounting firm and dismissed Marcum Asia CPAs LLP, effective April 30, 2026.
- Approval: The appointment was approved by the audit committee of the board of directors following a careful evaluation process.
- Historical Service: Marcum Asia served as the auditor from January 31, 2024, to April 30, 2026.
Outlook, Risks, and Management Commentary
Audit Opinions and Disagreements: The audit reports issued by Marcum Asia for the fiscal years ended December 31, 2025, and 2024, did not contain any adverse opinions, disclaimers, or qualifications regarding uncertainty or scope. There were no disagreements with Marcum Asia on accounting principles, financial statement disclosures, or auditing scope during the fiscal years ended December 31, 2025 and 2024, or the interim period through April 30, 2026.
Reportable Events: No reportable events occurred during the two most recent fiscal years or the subsequent interim period through April 30, 2026.
Consultations: The Company did not consult UHY LLP regarding accounting principles or audit opinions during the two most recent fiscal years or the interim period through April 30, 2026. No written reports or oral advice from UHY were considered important factors in reaching decisions on accounting or financial reporting issues.
Investor Verification Checklist
- Verify the effective date of the auditor transition (April 30, 2026) and the identity of the new firm (UHY LLP).
- Confirm the absence of disagreements or reportable events with the former auditor (Marcum Asia) as stated in the filing.
- Review Exhibit 99.1 (Marcum Asia's letter to the SEC) to ensure the former auditor agrees with the Company's statements regarding the change.
- Note that this filing does not contain updated financial performance data; refer to the most recent Form 20-F for financial metrics.