Business Context and Reporting Period
This Form 6-K filing by Infobird Co., Ltd. covers the month of January 2026. The report specifically addresses a change in the Company's independent registered public accounting firm, effective January 16, 2026.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on auditor transition details.
Material Changes
- Discontinuation of Auditor: Audit Alliance LLP was dismissed effective January 16, 2026.
- Appointment of New Auditor: Assentsure PAC was appointed as the successor auditor effective January 16, 2026, to audit the fiscal year ended December 31, 2025.
- Historical Audit Opinions: Audit Alliance's reports for fiscal years 2023 and 2024 did not contain adverse opinions or disclaimers but did express doubt regarding the Company's ability to continue as a going concern.
- Disagreements: There were no disagreements with Audit Alliance regarding accounting principles, practices, or audit scope during the two most recent fiscal years or through January 16, 2026.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future performance. The primary risk disclosed is the historical "going concern" doubt expressed by the former auditor, though no new reportable events were identified during the transition period.
Investor Verification Checklist
- Verify the reasons for the dismissal of Audit Alliance LLP beyond the standard disclosure.
- Review the letter from Audit Alliance LLP (Exhibit 16.1) to confirm their stance on the dismissal.
- Assess the impact of the previously disclosed "going concern" doubt on the Company's current liquidity and operations.
- Confirm the timeline for Assentsure PAC's initial audit of the fiscal year ended December 31, 2025.