Business Context and Reporting Period
This Form 6-K filing by BGIN BLOCKCHAIN Ltd covers the month of December 2025. The report primarily addresses a change in the Company's certifying accountant, effective December 12, 2025.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a disclosure of auditor changes and does not contain financial statement data.
Material Changes
- Auditor Transition: The Company resolved not to renew its engagement with ZH CPA, LLC and appointed MaloneBailey, LLP as its new independent registered public accounting firm.
- Effective Date: The new engagement with MaloneBailey is effective as of December 12, 2025.
- Historical Audit Status: ZH CPA's reports for fiscal years 2023 and 2024 contained no adverse opinions, disclaimers, or qualifications. No disagreements regarding accounting principles or audit scope occurred during the two most recent fiscal years.
Guidance, Outlook, and Risks
The filing does not contain financial guidance, outlook, or management commentary on business performance. The primary risk disclosed relates to the transition of audit services, though the Company confirmed no "reportable events" or disagreements existed with the outgoing auditor. The Company confirmed it did not consult the new auditor, MaloneBailey, regarding accounting principles or audit opinions prior to the engagement.
Investor Verification Checklist
- Verify the press release (Exhibit 99.1) for additional context on the auditor change.
- Review the letter from ZH CPA (Exhibit 16.1) to confirm their agreement with the Company's disclosure regarding the lack of disagreements.
- Monitor future filings for the first financial statements audited by MaloneBailey, LLP.
- Confirm the Company's continued compliance with Form 20-F reporting requirements following the auditor switch.