Cheer Holding, Inc. Form 6-K Summary
Business Context and Reporting Period
This Form 6-K, dated December 13, 2024, reports a change in the registrant's certifying accountant for Cheer Holding, Inc., a foreign private issuer. The report covers the period ending December 13, 2024, and addresses the dismissal of the previous auditor and the appointment of a successor for the fiscal year ending December 31, 2024.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a procedural report regarding auditor changes and does not contain financial performance data.
Material Changes
- Dismissal of Auditor: Assentsure PAC was dismissed as the Company's independent registered public accounting firm effective December 13, 2024.
- Appointment of Successor: Enrome LLP was appointed as the successor auditor effective December 13, 2024, for the fiscal year ending December 31, 2024.
- Approval: Both actions were approved by the Company's audit committee and board of directors on December 13, 2024.
Outlook, Risks, and Management Commentary
Audit History: The audit reports issued by Assentsure PAC for the years ended December 31, 2022, and 2023, did not contain any adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
Disagreements: During Assentsure PAC's engagement (August 9, 2021, to December 13, 2024), there were no disagreements on accounting principles, practices, financial statement disclosures, or auditing scope/procedures. No reportable events requiring disclosure under Item 16F(a)(1)(v)(A)-(D) of Form 20-F occurred during this period.
Consultation with Successor: Prior to the appointment of Enrome LLP, neither the Company nor anyone on its behalf consulted with the successor auditor regarding accounting principles, proposed transactions, or matters that were subjects of disagreement or reportable events.
Key Facts for Investor Verification
- Verify the effective date of the auditor change (December 13, 2024) and the identity of the new auditor (Enrome LLP).
- Confirm the absence of disagreements or reportable events with the former auditor (Assentsure PAC) as stated in the filing.
- Review Exhibit 99.1 (Letter from Assentsure PAC) to ensure the former auditor agrees with the Company's statements regarding the dismissal and lack of disagreements.
- Note that this filing satisfies reporting obligations under Item 16F(a) of Form 20-F for the year ending December 31, 2024.