SharonAI Holdings Inc. - Form 8-K Summary
Business Context and Reporting Period
This Current Report on Form 8-K was filed by SharonAI Holdings Inc. (Delaware corporation) on January 6, 2026. The filing addresses a change in the Company's independent registered public accounting firm. The Company is designated as an emerging growth company.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
On January 6, 2026, the Audit Committee of the Board of Directors approved the following changes:
- Dismissal: CBIZ CPAs P.C. ("CBIZ CPAs") was dismissed as the independent registered public accounting firm, effective immediately.
- Engagement: HoganTaylor LLP ("HoganTaylor") was engaged as the new independent registered public accounting firm for the fiscal year 2025 audit.
- Historical Context: CBIZ CPAs had been engaged on May 23, 2025, following the acquisition of Marcum, LLP's attest business. CBIZ CPAs did not issue any audit report during its engagement period.
Management Commentary, Risks, and Contingencies
Management confirmed that during the period from May 23, 2025, through January 6, 2026:
- There were no disagreements between the Company and CBIZ CPAs regarding accounting principles, financial statement disclosure, or auditing scope.
- There were no "reportable events" as defined by Regulation S-K.
- The Company consulted HoganTaylor regarding neither accounting principles for specific transactions nor matters involving disagreements or reportable events during the fiscal year ended December 31, 2024.
A letter from CBIZ CPAs agreeing with the Company's statements is attached as Exhibit 16.1.
Investor Verification Checklist
- Verify the status of the fiscal year 2025 audit with the newly engaged firm, HoganTaylor LLP.
- Review the attached letter from CBIZ CPAs (Exhibit 16.1) to confirm their concurrence with the dismissal details.
- Monitor future filings for the issuance of the first audit report by HoganTaylor LLP.
- Confirm if the change in auditors impacts the timeline for the Company's next periodic financial report.