Business Context and Reporting Period
Company: Robo.ai Inc.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Reporting Period: September 2025
Principal Executive Office: Dubai, UAE
Financial Metrics
This filing does not contain financial statements, revenue, profit, cash flow, margins, debt, or liquidity metrics. The document is a disclosure regarding a change in the company's independent registered public accounting firm.
Material Changes
- Dismissal of Auditor: The Company dismissed Assentsure PAC, its former independent registered public accounting firm.
- Appointment of New Auditor: Onestop Assurance PAC was appointed as the new independent registered public accounting firm for the fiscal year ending December 31, 2025.
- Effective Date: The change became effective on September 15, 2025.
- Approval: The decision was approved by the audit committee and the board of directors.
Management Commentary and Risks
Audit History: Reports issued by Assentsure for the fiscal years ended December 31, 2024, and 2023 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Disagreements and Reportable Events: The Company confirmed there were no disagreements with Assentsure on accounting principles, practices, financial statement disclosure, or auditing scope/procedures during the fiscal years 2023-2024 and the interim period through September 15, 2025. Additionally, no reportable events occurred during this timeframe.
Consultation with New Auditor: The Company has not consulted with Onestop Assurance PAC regarding accounting principles, audit opinions, or any matters that would constitute a disagreement or reportable event prior to their appointment.
Key Facts for Investor Verification
- Verify the reasons for the auditor change, as the filing states no disagreements or reportable events occurred.
- Review the letter from Assentsure PAC (Exhibit 16.1) to confirm their agreement with the Company's disclosures regarding the dismissal.
- Monitor future filings for the first financial statements audited by Onestop Assurance PAC.
- Confirm that the change in auditors does not signal underlying financial distress not disclosed in this specific report.