Business Context and Reporting Period
This Form 6-K filing by Lianhe Sowell International Group Ltd covers the month of March 2026, with the report dated March 18, 2026. The filing discloses a material corporate governance change regarding 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 focuses exclusively on the change of auditor and does not contain financial statement data.
Material Changes
- Change of Auditor: On March 14, 2026, the Company resolved not to reappoint WWC, P.C. ("WWC") and appointed EliteCPA P.C. ("EliteCPA") as its new independent registered public accounting firm, effective immediately.
- Approval Process: The change was approved by the audit committee of the board of directors following a careful evaluation process.
Management Commentary, Risks, and Contingencies
Reason for Change: Management states the decision was not the result of any disagreement with WWC regarding accounting principles, financial statement disclosure, or auditing scope/procedures.
Historical Audit Status:
- WWC's audit reports for fiscal years ended March 31, 2025, and 2024, did not contain adverse opinions, disclaimers, or qualifications.
- No "reportable events" or disagreements occurred during the two most recent fiscal years preceding WWC's resignation.
Consultation with New Auditor: During the two most recent fiscal years preceding the engagement of EliteCPA, the Company did not consult EliteCPA on accounting principles, proposed transactions, or potential audit opinions, nor were there any disagreements or reportable events involving EliteCPA.
Investor Verification Checklist
- Verify the effective date of the auditor change (March 14, 2026) and the identity of the new firm (EliteCPA P.C.).
- Review the attached Exhibit 16.1 (Letter from WWC, P.C.) to confirm the outgoing auditor's agreement with the Company's statements regarding the lack of disagreements.
- Monitor future filings for the first financial statements audited by EliteCPA to assess any shifts in accounting treatment or disclosure style.
- Confirm that no undisclosed "reportable events" exist by cross-referencing with the Company's most recent Form 20-F.