Business Context and Reporting Period
This Form 6-K filing by mF International Limited, dated May 22, 2026, reports a change in the company's independent registered public accounting firm. The filing covers the period through May 22, 2026, and pertains to the fiscal year ending December 31, 2025.
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 and compliance disclosures.
Material Changes
- Auditor Dismissal: The Audit Committee dismissed Summit Group CPAs, P.C. (formerly Yu Certified Public Accountant, P.C.) effective May 22, 2026.
- New Appointment: Enrome LLP was appointed as the new independent registered public accounting firm for the fiscal year ending December 31, 2025, and formally engaged on May 22, 2026.
- Historical Context: Summit Group was previously engaged on July 23, 2024, following the dismissal of Marcum Asia CPAs LLP. This marks the third auditor change within the company's two most recent fiscal years and subsequent interim period.
Guidance, Risks, and Contingencies
- Auditor Disagreements: The company reported no disagreements with Summit Group regarding accounting principles, financial statement disclosure, or auditing scope/procedures during the fiscal year ended December 31, 2024, and the subsequent period through May 22, 2026.
- Reportable Events: No reportable events occurred during the relevant period, other than material weaknesses in internal control over financial reporting previously disclosed by management in the Form 20-F for the fiscal year ended December 31, 2024.
- Predecessor Auditor Opinion: Summit Group's reports on the consolidated financial statements for the year ended December 31, 2024, contained no adverse opinion, disclaimer of opinion, or qualification.
- Consultation with New Auditor: The company confirmed no consultations with Enrome LLP regarding accounting principles, audit opinions, disagreements, or reportable events prior to their engagement.
Investor Verification Checklist
- Verify the nature and remediation status of the material weaknesses in internal controls reported in the 2024 Form 20-F.
- Review the letter from Summit Group CPAs, P.C. (Exhibit 99.1) to confirm their agreement with the company's disclosures regarding the dismissal.
- Assess the impact of three auditor changes within a short timeframe on the reliability of financial reporting and audit quality.
- Confirm the timeline for Enrome LLP's initial audit procedures and the expected release of the next financial report.