Business Context and Reporting Period
This Form 6-K filing by SU Group Holdings Ltd covers the month of July 2026. The primary purpose of this report is to disclose a change in the registrant's certifying accountant. The company is a foreign private issuer headquartered in Hong Kong.
Financial Metrics
The filing text does not provide specific values 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: On July 6, 2026, the Audit Committee dismissed Marcum Asia CPAs LLP as the independent registered public accounting firm.
- New Appointment: On July 6, 2026, the Audit Committee appointed Guangdong Prouden CPAs GP as the new independent registered public accounting firm, effective July 8, 2026.
- Audit History: Reports by Marcum Asia for the years ended September 30, 2025, and 2024 contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements with Marcum Asia regarding accounting principles, practices, or audit scope during the relevant periods.
Outlook, Risks, and Contingencies
Material Weaknesses: The filing references material weaknesses in internal controls over financial reporting previously disclosed in the Form 20-F for the fiscal year ended September 30, 2025. These weaknesses include:
- A lack of accounting staff and resources with appropriate knowledge of U.S. GAAP and SEC reporting requirements.
- A lack of formal accounting policies and procedures manuals.
- A lack of a formal risk assessment process and internal control framework.
- A lack of IT general controls regarding logical access security, ERP change management, and cybersecurity.
Consultation with New Auditor: The company confirmed that neither SU Group nor anyone acting on its behalf consulted the new auditor, Prouden, regarding accounting principles, audit opinions, or matters that were subjects of disagreement or reportable events prior to the appointment.
Key Facts for Investor Verification
- Verify the transition timeline and scope of work between Marcum Asia and Guangdong Prouden CPAs GP.
- Review the status of remediation efforts for the material weaknesses in internal controls identified in the 2025 annual report.
- Confirm the content of the letter from Marcum Asia (Exhibit 99.1) to ensure they agree with the company's statements regarding the dismissal and lack of disagreements.
- Monitor future filings for any impact of the accounting firm change on the audit of the upcoming fiscal year.