Business Context and Reporting Period
This Form 6-K filing by POMDOCTOR Ltd, dated April 20, 2026, reports a change in its independent registered public accounting firm. The Company is a foreign private issuer based in Guangzhou, People's Republic of China, and files annual reports under Form 20-F.
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 the administrative change of the audit firm and related compliance disclosures.
Material Changes
- Accounting Firm Change: On April 20, 2026, the Company dismissed Marcum Asia CPAs LLP and appointed HYYH CPA. LLC as its new independent registered public accounting firm, effective immediately.
- Audit Scope: HYYH is engaged to audit the consolidated financial statements for the year ended December 31, 2025.
- Prior Audit Status: Marcum's audit reports for fiscal years 2023 and 2024 contained no adverse opinions, disclaimers, or qualifications.
Outlook, Risks, and Contingencies
Internal Control Weaknesses: The filing discloses material weaknesses in internal control over financial reporting previously identified in the Company's October 9, 2025 prospectus. These weaknesses include:
- Lack of sufficient accounting and financial reporting personnel with requisite knowledge of U.S. GAAP and SEC rules.
- Absence of financial reporting policies and procedures commensurate with U.S. GAAP and SEC requirements.
- Inadequate control over system logical access security and system change management.
Disagreements: There were no disagreements between the Company and Marcum regarding accounting principles, financial statement disclosure, or auditing scope during the relevant periods. No reportable events occurred other than the aforementioned material weaknesses.
Investor Verification Checklist
- Verify the qualifications and independence of the new auditor, HYYH CPA. LLC.
- Review the October 9, 2025 prospectus for detailed descriptions of the material weaknesses in internal controls.
- Confirm the status of remediation efforts for the identified internal control deficiencies.
- Monitor the upcoming Form 20-F for the year ended December 31, 2025, to assess the impact of the auditor change on financial reporting.