Business Context and Reporting Period
This Form 6-K filing by 9F Inc. (a foreign private issuer) covers the month of February 2021. The report was filed to disclose a change in the Company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly procedural regarding the auditor change and does not contain financial statement data.
Material Changes
- Auditor Change: The Company has engaged Marcum Bernstein & Pinchuk LLP ("MarcumBP") to replace Deloitte Touche Tohmatsu Certified Public Accountants LLP ("Deloitte").
- Scope of New Engagement: MarcumBP is engaged to audit the consolidated balance sheet as of December 31, 2020, and the related consolidated statements of operation, comprehensive income, stockholders' equity, and cash flows for the year then ended.
- Historical Relationship: Deloitte served as the auditor since 2018. The Company confirmed there were no disagreements with Deloitte regarding accounting principles, practices, disclosures, or audit scope during their tenure.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary on business performance. The primary risk disclosed is the transition of audit responsibilities, though the Company states it is working closely with both firms to ensure a seamless transition.
Investor Verification Checklist
- Verify the effective date of the audit engagement with MarcumBP.
- Confirm the reasons for the auditor change beyond the stated transition (e.g., fee disputes or strategic shifts not detailed in this brief notice).
- Review the upcoming 20-F annual report to ensure the new auditor's opinion on the 2020 financial statements aligns with prior years.
- Check for any subsequent filings regarding the completion of the 2020 audit by MarcumBP.