Business Context and Reporting Period
This Form 6-K filing is for Hebron Technology Co., Ltd. (noted as AIOS Tech Inc. in metadata) for the month of February 2019, with the report dated February 26, 2019. The registrant is a foreign private issuer based in Wenzhou City, Zhejiang Province, People's Republic of China.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the appointment of auditors and does not contain financial statement data.
Material Changes
- Change in Independent Auditors: On February 26, 2019, the Audit Committee and Board of Directors approved the appointment of Wei, Wei & Co., LLP as the new independent registered public accounting firm.
- Dismissal of Previous Auditor: The previous auditor, Friedman LLP, was dismissed on the same date.
Management Commentary, Risks, and Contingencies
Auditor Disagreements and Reportable Events: The registrant confirmed that during the fiscal years ended December 31, 2017 and 2016, and through the date of dismissal, there were no disagreements with Friedman LLP regarding accounting principles, financial statement disclosure, or auditing scope. Furthermore, no "reportable events" occurred during this period.
Previous Audit Opinions: Friedman LLP's reports for the years ended December 31, 2017 and 2016 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Consultation with New Auditor: The registrant confirmed that neither it nor anyone on its behalf consulted Wei, Wei & Co., LLP regarding accounting principles or audit opinions prior to engagement.
Investor Verification Checklist
- Verify the official name of the registrant (Hebron Technology Co., Ltd.) versus the metadata label (AIOS Tech Inc.).
- Confirm the effective date of the new auditor (Wei, Wei & Co., LLP) and the transition timeline.
- Review the attached Exhibit 99.1 (Letter from Friedman LLP) to ensure the former auditor concurs with the disclosures regarding the dismissal.
- Check subsequent filings for the first financial statements audited by Wei, Wei & Co., LLP.