Linkage Global Inc. Form 6-K Summary
Business Context and Reporting Period
This Form 6-K, filed on June 25, 2024, reports a change in the registrant's certifying accountant for Linkage Global Inc., a foreign private issuer based in Tokyo, Japan. The filing covers the month of June 2024 and pertains to the fiscal year ending September 30, 2024.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly informational regarding the appointment of a new auditor and does not contain financial performance data.
Material Changes
- Accountant Dismissal: The audit committee approved the dismissal of TPS Thayer, LLC ("TPS") on June 25, 2024.
- New Auditor Engagement: HTL International, LLC ("HTL") was approved and ratified on June 14, 2024, to serve as the independent registered public accounting firm for the fiscal year ending September 30, 2024.
- Prior Audit Opinions: TPS's reports for fiscal years ended September 30, 2023, and 2022, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Disagreements: There were no disagreements with TPS on accounting principles, practices, or auditing scope during the two most recent fiscal years and through June 14, 2024.
- Reportable Events: No reportable events occurred other than the material weaknesses in internal control over financial reporting previously disclosed by management in the Form 20-F for the fiscal year ended September 30, 2023.
Guidance, Outlook, and Risks
The filing contains no guidance, outlook, or management commentary regarding future financial performance. The primary risk factor disclosed is the existence of material weaknesses in internal controls reported in the prior annual filing. The company confirmed that no consultations were held with HTL regarding accounting principles or audit opinions prior to their engagement.
Key Facts for Investor Verification
- Verify the specific nature of the material weaknesses in internal controls reported in the Form 20-F filed on April 12, 2024.
- Confirm the transition timeline and initial audit scope between TPS Thayer, LLC and HTL International, LLC.
- Review the letter from TPS Thayer, LLC (Exhibit 16.1) to ensure no undisclosed disagreements exist.
- Monitor upcoming filings for the first financial statements audited by HTL International, LLC.