Business Context and Reporting Period
This Form 6-K filing by Xiao-I Corporation covers the month of May 2026. The report discloses a change in the Company's independent registered public accounting firm, effective April 13, 2026.
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 auditor change.
Material Changes
- Auditor Change: The Company dismissed Assentsure PAC and appointed CHI-LLT as its new independent registered public accounting firm, effective April 13, 2026.
- Reasoning: The change was approved by the audit committee following a careful evaluation process.
- Disagreements: The Company states there were no disagreements with the former auditor regarding accounting principles, financial statement disclosure, or auditing scope.
Outlook, Risks, and Contingencies
The filing confirms that the former auditor's reports for fiscal years ended December 31, 2024, and 2023, did not contain adverse opinions, disclaimers, or qualifications. However, the Company notes that material weaknesses were reported by management in the annual report on Form 20-F for the fiscal year ended December 31, 2024. No other "reportable events" occurred during the two most recent fiscal years through April 13, 2026.
Investor Verification Checklist
- Verify the identity and credentials of the new auditor, CHI-LLT.
- Review the Form 20-F filed on May 15, 2025, to understand the specific material weaknesses previously reported.
- Examine Exhibit 16.1 (Letter from Assentsure PAC) to confirm the former auditor's agreement with the Company's statements regarding the dismissal.