Business Context and Reporting Period
Company: Black Titan Corporation (Foreign Private Issuer)
Filing Type: Form 6-K
Reporting Period: February 2026 (Event-based filing dated February 20, 2026)
Principal Executive Offices: Petaling Jaya, Selangor Darul Ehsan, Malaysia
Key Financial Metrics
This filing does not contain financial performance data. Revenue, profit, cash flow, margins, debt, and liquidity metrics are not reported in this document.
Material Changes
The primary material change disclosed is the replacement of the Company's independent registered public accounting firm:
- Outgoing Auditor: Enrome LLP (Engagement ended January 30, 2026).
- Incoming Auditor: Guangdong Prouden CPAs GP (Engagement effective February 13, 2026).
- Reason for Change: The dismissal of Enrome was not due to any disagreement regarding accounting principles, financial statement disclosure, or auditing scope/procedures.
Management Commentary, Risks, and Contingencies
Reportable Events and Internal Control Weaknesses:
The filing discloses material weaknesses in the Company's internal control over financial reporting, which were known to the outgoing auditor and are acknowledged by the incoming auditor. These weaknesses include:
- Lack of accounting staff and resources with appropriate knowledge of U.S. GAAP and SEC reporting requirements to design and implement formal period-end financial reporting policies.
- Lack of information technology (IT) general controls, specifically regarding IT policies, user provisioning/termination, privileged access, and service organization monitoring for change management over core business and accounting systems.
Audit History:
Enrome's reports for fiscal years ended July 31, 2025, and 2024 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Investor Verification Checklist
- Verify the transition timeline and handover status between Enrome LLP and Guangdong Prouden CPAs GP.
- Review the specific remediation plan for the disclosed material weaknesses in internal controls (accounting staff expertise and IT general controls).
- Confirm the content of the letter from Enrome LLP (Exhibit 16.1) to ensure no undisclosed disagreements exist.
- Assess the impact of the internal control weaknesses on the reliability of future financial reporting.