Business Context and Reporting Period
This Form 6-K filing by ZK International Group Co., Ltd. covers the month of May 2026. The report primarily addresses a change in the company's independent certifying accountants.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a disclosure of auditor changes and does not contain financial statement data.
Material Changes
- Dismissal of Auditor: On April 2, 2026, the company dismissed Fortune CPA, Inc., effective immediately following Board approval on April 1, 2026.
- Engagement of New Auditor: On May 13, 2026, the company engaged LiCPA LLC as its new independent auditor for the fiscal year ending September 30, 2026.
- Audit History: Fortune CPA audited financial statements for the years ended September 30, 2023, 2024, and 2025. No adverse opinions, qualifications, or disagreements regarding accounting principles or audit scope occurred during their tenure.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future performance. The primary risk disclosed relates to the transition of audit firms. The company confirmed no reportable events under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred during the prior auditor's engagement. No consultations regarding accounting principles or audit opinions were held with the new auditor prior to their engagement.
Investor Verification Checklist
- Verify the reasons for dismissing Fortune CPA, Inc., despite the absence of reported disagreements.
- Confirm the qualifications and independence of the new auditor, LiCPA LLC.
- Review the attached letter from Fortune CPA, Inc. (Exhibit 16.1) for any additional context not summarized in the main text.
- Monitor upcoming filings for the first financial statements audited by LiCPA LLC.