Business Context and Reporting Period
This Form 6-K filing by mF International Limited (the "Company") covers the month of July 2024. The report discloses a change in the Company's certifying accountant effective July 23, 2024.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a disclosure of corporate governance changes rather than a financial results report.
Material Changes
- Accountant Dismissal: The audit committee approved the dismissal of Marcum Asia CPAs LLP on July 23, 2024.
- New Engagement: Yu Certified Public Accountant, P.C. ("Yu CPA") was engaged on July 23, 2024, to serve as the independent registered public accounting firm for the fiscal year ending December 31, 2024.
- Audit History: Marcum Asia's reports for fiscal years 2022 and 2023 contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements with Marcum Asia regarding accounting principles, practices, or audit scope during the two most recent fiscal years or the interim period through the dismissal date.
- Reportable Events: No reportable events occurred other than material weaknesses in internal controls previously reported by management in the Company's Form 20-F for the fiscal year ended December 31, 2023.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future performance. The primary risk disclosed relates to the previously identified material weaknesses in internal controls over financial reporting. The Company confirmed it did not consult Yu CPA regarding any accounting principles, audit opinions, or disagreements prior to their engagement.
Key Facts for Investor Verification
- Verify the specific nature of the material weaknesses in internal controls reported in the Form 20-F filed on May 15, 2024.
- Confirm the transition timeline and scope of work for the new auditor, Yu CPA.
- Review the letter from Marcum Asia CPAs LLP (Exhibit 16.1) to ensure they concur with the Company's statements regarding the dismissal and lack of disagreements.
- Monitor upcoming filings for the first financial statements audited by Yu CPA.