Business Context and Reporting Period
This Form 6-K filing by Intercont (Cayman) Limited covers the month of December 2025. The report specifically addresses a change in the registrant's certifying accountant, effective December 19, 2025.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is a disclosure of corporate governance changes rather than a financial performance statement.
Material Changes
- Auditor Dismissal: UHY LLP ("Former Auditor") was dismissed effective December 19, 2025.
- Auditor Appointment: Assentsure PAC ("Successor Auditor") was appointed effective December 19, 2025, for the fiscal year ended June 30, 2026, and the six-month period ended December 31, 2025.
- Approval: Both the dismissal and appointment were approved by the Company's audit committee and board of directors.
Management Commentary, Risks, and Contingencies
Management confirmed that the Former Auditor's reports for the years ended June 30, 2024, 2023, and 2022 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles. There were no disagreements with the Former Auditor on accounting principles, practices, or disclosures that would have required reference in an audit opinion. Furthermore, no "reportable events" occurred within the two fiscal years ended June 30, 2025 and 2024, or subsequently up to the dismissal date. The Company also stated that no consultations occurred with the Successor Auditor regarding accounting principles or potential audit opinions prior to their appointment.
Investor Verification Checklist
- Verify the content of the letter from UHY LLP (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Monitor future filings to ensure the transition to Assentsure PAC proceeds without qualification in upcoming audit reports.
- Review the upcoming Form 20-F to see how this auditor change is incorporated into the annual report.