Business Context and Reporting Period
Company: Highest Performances Holdings Inc. (Note: Request metadata listed "Maase Inc.", but the filing identifies the registrant as Highest Performances Holdings Inc.)
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: January 23, 2025
Reporting Period: Current report for the month of January 2025 regarding a change in independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. The document is a disclosure regarding a change in auditors and does not report revenue, profit, cash flow, margins, debt, or liquidity metrics.
Material Changes
- Dismissal of Auditor: The Company dismissed Deloitte Touche Tohmatsu Certified Public Accountants LLP as its independent registered public accounting firm effective January 23, 2025.
- Appointment of Successor: The Company appointed Enrome LLP as its new independent registered public accounting firm.
- Approval: The change was approved by the Board of Directors and the Audit Committee.
- Reason for Change: The decision was not made due to any disagreements with Deloitte regarding accounting principles, financial statement disclosure, or audit scope.
- Audit History: Deloitte's audit report for the fiscal year ended June 30, 2024, did not contain an adverse opinion, disclaimer, or qualification.
Guidance, Outlook, and Risks
Management Commentary: Management confirmed that during the fiscal year ended June 30, 2024, and the interim period through January 23, 2025, there were no disagreements with Deloitte that would have required reference in their reports. Additionally, there were no reportable events as defined in Item 16F(a)(1)(v) of Form 20-F instructions.
Consultation with Successor: The Company confirmed that neither it nor anyone on its behalf consulted with Enrome LLP regarding accounting principles, audit opinions, or matters subject to disagreement during the two most recent fiscal years or the subsequent interim period.
Risks and Contingencies: The filing does not disclose new material risks or contingencies beyond the standard disclosure of the auditor change.
Important Facts for Investor Verification
- Verify the identity of the registrant as Highest Performances Holdings Inc., distinct from the "Maase Inc." name in the request metadata.
- Confirm the effective date of the auditor change (January 23, 2025) and the identity of the successor auditor (Enrome LLP).
- Review the attached Exhibit 16.1 (Letter from Deloitte) to confirm the former auditor agrees with the Company's disclosures regarding the dismissal.
- Note that this filing satisfies reporting obligations under Item 16F(a) of Form 20-F for the year ending June 30, 2025.