Business Context and Reporting Period
This Form 6-K filing by Autozi Internet Technology (Global) Ltd. covers the month of June 2026. The report discloses a change in the company's certifying accountant, effective June 4, 2026.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on the dismissal of the previous auditor and the engagement of a new one.
Material Changes
- Dismissal of Auditor: Marcum Asia CPAs LLP was dismissed as the independent auditor on June 4, 2026, following a recommendation by the Audit Committee and approval by the Board of Directors.
- Engagement of New Auditor: Assentsure PAC was engaged as the new independent auditor for the fiscal year ending September 30, 2026, effective June 4, 2026.
- Audit History: Marcum Asia audited financial statements through the fiscal year ended September 30, 2025. Their reports included an explanatory paragraph regarding substantial doubt about the Company's ability to continue as a going concern.
Outlook, Risks, and Contingencies
Internal Control Weaknesses: The filing notes that during the fiscal years ended September 30, 2024 and 2025, material weaknesses were identified in internal controls. These included:
- Lack of accounting staff and resources with appropriate knowledge of U.S. GAAP and SEC reporting requirements, specifically regarding related party transactions and disclosure controls.
- Lack of internal file management procedures.
Disagreements: The Company states there were no disagreements with Marcum Asia on accounting principles, practices, or auditing scope that would have required reference in their reports. No "reportable events" occurred other than the aforementioned material weaknesses.
Consultations: No consultations were held with the new auditor (Assentsure PAC) regarding accounting principles or audit opinions during the two most recent fiscal years or the subsequent period.
Investor Verification Checklist
- Verify the reasons for the dismissal of Marcum Asia CPAs LLP beyond the stated lack of disagreements.
- Review the Company's Form 20-F for the fiscal year ended September 30, 2025, for detailed descriptions of the material weaknesses in internal controls.
- Assess the impact of the "substantial doubt about going concern" opinion issued by the previous auditor on current operations.
- Confirm the timeline for the new auditor (Assentsure PAC) to complete their initial review and address the identified internal control deficiencies.