Business Context and Reporting Period
This Form 6-K filing by Baird Medical Investment Holdings Ltd is dated February 10, 2026. The report discloses a change of independent registered public accounting firm effective immediately. The Company is a foreign private issuer based in Guangzhou, China, filing under Form 20-F.
Key Financial Metrics
The filing text does not provide specific financial data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. The document focuses exclusively on the auditor transition and related compliance disclosures.
Material Changes
- Auditor Dismissal: The Company dismissed Kreit & Chiu CPA LLP effective February 10, 2026.
- New Auditor Appointment: Guangdong Prouden CPAs GP was appointed as the new independent registered public accounting firm for the fiscal year ended December 31, 2025.
- Historical Audit Status: Reports for the fiscal year ended December 31, 2024, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: No disagreements regarding accounting principles, practices, or audit scope occurred between the Company and the former auditor during the relevant period.
Outlook, Risks, and Contingencies
The filing identifies specific material weaknesses in the Company's internal control over financial reporting, which constitute reportable events:
- Lack of sufficient financial reporting and accounting personnel with appropriate knowledge of U.S. GAAP and SEC reporting requirements.
- Absence of a comprehensive accounting policies and procedures manual in accordance with U.S. GAAP and documented controls.
The new auditor is aware of these material weaknesses. No consultations regarding accounting matters or reportable events occurred with the new auditor prior to their engagement.
Investor Verification Checklist
- Verify the content of the former auditor's letter (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Review the Company's remediation plan for the disclosed material weaknesses in internal controls over financial reporting.
- Confirm the qualifications and independence of the new auditor, Guangdong Prouden CPAs GP.
- Monitor upcoming filings for the impact of the auditor change on the audit of the fiscal year ended December 31, 2025.