Business Context and Reporting Period
This Form 6-K filing by Newgenivf Group Ltd, dated September 4, 2024, covers the month of September 2024. The registrant is a foreign private issuer headquartered in Bangkok, Thailand, and files annual reports on Form 20-F.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the appointment of an independent auditor.
Material Changes
Effective September 3, 2024, Newgenivf Group Ltd terminated the services of its previous independent auditor, Onestop Assurance PAC ("Onestop"), and appointed J&S Associate ("J&S") as its new independent registered public accounting firm for the fiscal year ending December 31, 2024. This change was approved by the Audit Committee and the Board of Directors.
Outlook, Risks, and Contingencies
- Auditor Disagreements: There were no disagreements between the registrant and Onestop regarding accounting principles, financial statement disclosure, or auditing scope during the fiscal years ended December 31, 2023 and 2022, or the interim period through September 3, 2024.
- Audit Opinions: Onestop's reports for the fiscal year ended December 31, 2023, did not contain an adverse opinion, disclaimer of opinion, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Reportable Events: No "reportable events" as defined in Item 16F(a)(1)(v) of Form 20-F occurred during the relevant periods.
- Consultations: Neither the registrant nor its representatives consulted J&S regarding accounting principles, proposed transactions, or potential audit opinions prior to their engagement.
Investor Verification Checklist
- Verify the effective date of the auditor change (September 3, 2024) and the identity of the new firm (J&S Associate).
- Confirm the absence of any undisclosed disagreements or reportable events with the former auditor (Onestop Assurance PAC).
- Review the upcoming Form 20-F to assess the impact of the auditor change on the fiscal year 2024 financial statements.