Business Context and Reporting Period
This Form 6-K filing by Belite Bio, Inc. (the "Company") covers the month of March 2025, with a specific reporting date of March 28, 2025. The document serves to disclose a change in the Company's certifying accountant.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly procedural regarding auditor changes and does not contain financial statement data.
Material Changes
- Auditor Dismissal: Marcum Asia CPAs LLP ("Former Auditor") was dismissed effective March 28, 2025.
- Auditor Appointment: Deloitte & Touche ("Successor Auditor") was appointed effective March 28, 2025, for the financial year ending December 31, 2025.
- Approval: The change was approved by the Audit Committee and Board of Directors on March 28, 2025.
Management Commentary, Risks, and Contingencies
Management provided the following assurances regarding the auditor transition:
- Audit Opinions: The Former Auditor's reports for the fiscal years ended December 31, 2024, and December 31, 2023, contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Disagreements: There were no disagreements with the Former Auditor on accounting principles, practices, disclosures, or auditing scope/procedures during the two most recent fiscal years and the subsequent period up to March 28, 2025.
- Reportable Events: No "reportable events" as defined in Item 16F(a)(1)(v)(A) through (D) of Form 20-F occurred during the relevant periods.
- Consultations: The Company did not consult with the Successor Auditor regarding accounting principles or potential audit opinions prior to their appointment.
Investor Verification Checklist
- Verify the effective date of the auditor change (March 28, 2025).
- Confirm the identity of the new auditor (Deloitte & Touche) and the dismissed auditor (Marcum Asia CPAs LLP).
- Review Exhibit 99.1 for the Former Auditor's letter confirming agreement with the Company's statements.
- Note that no financial performance data is included in this specific filing.