Business Context and Reporting Period
This Form 6-K filing by Baiya International Group Inc. covers the month of August 2025. The report specifically addresses a change in the company's independent certifying accountant, approved by the Board of Directors on August 1, 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
- Dismissal of Auditor: The company dismissed its previous independent auditor, Kreit & Chiu CPA LLP, effective August 1, 2025.
- Engagement of New Auditor: Onestop Assurance PAC was engaged as the new independent auditor for the fiscal year ending December 31, 2025.
- Audit History: The reports issued by Kreit & Chiu for the years ended December 31, 2024, and 2023 were unqualified and did not contain adverse opinions or disclaimers.
Management Commentary and Risks
Management confirmed that during the two most recent fiscal years and the interim period through August 5, 2025, there were no disagreements with the former auditor regarding accounting principles, financial statement disclosures, or auditing scope. Additionally, no reportable events occurred during this timeframe. The company stated it has not consulted with the new auditor, Onestop Assurance PAC, regarding accounting applications or audit opinions prior to this engagement.
Investor Verification Checklist
- Verify the independence and regulatory standing of the new auditor, Onestop Assurance PAC.
- Review the letter from Kreit & Chiu CPA LLP (Exhibit 16.1) for any undisclosed details regarding the dismissal.
- Monitor upcoming filings for the first financial statements audited by the new firm to ensure continuity in reporting standards.