Business Context and Reporting Period
This Form 6-K filing by WORK Medical Technology Group LTD, a Cayman Islands-incorporated company, covers the month of August 2025. The report discloses a change in the registrant's independent certifying accountant effective July 30, 2025.
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 audit firm and does not contain financial statement data.
Material Changes
- Auditor Change: The Board approved the termination of WWC, P.C. and the engagement of HTL International, LLC as the new independent auditor, effective July 30, 2025.
- Historical Audit Status: WWC's reports for fiscal years ended September 30, 2024, and 2023 contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements with WWC regarding accounting principles, practices, or audit scope during the two most recent fiscal years through July 30, 2025.
Outlook, Risks, and Contingencies
The filing identifies "material weaknesses" in internal controls previously disclosed in the Company's annual report on Form 20-F filed on February 14, 2025, as the only "reportable events" during the relevant period. The Company confirmed it did not consult the new auditor, HTL, regarding any accounting principles, audit opinions, disagreements, or reportable events prior to their engagement.
Investor Verification Checklist
- Verify the specific nature of the "material weaknesses" in internal controls referenced in the February 14, 2025, Form 20-F.
- Review the letter from WWC, P.C. (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the auditor change.
- Monitor future filings for the first financial statements audited by HTL International, LLC.
- Confirm if the auditor change was driven by the previously disclosed material weaknesses or other undisclosed factors.