Currenc Group Inc. 8-K Summary
Business Context and Reporting Period
This Form 8-K was filed by Currenc Group Inc. (formerly INFINT Acquisition Corporation) on October 25, 2024, reporting events that occurred on October 21, 2024. The Company is incorporated in the Cayman Islands with principal executive offices in Singapore and trades on The Nasdaq Stock Market under the symbol "CURR". The filing specifically addresses a change in the Company's independent registered public accounting firm.
Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report is a current event disclosure regarding auditor changes and does not contain financial statement data.
Material Changes
The primary material change reported is the replacement of the Company's independent auditor:
- Dismissal: On October 21, 2024, the Audit Committee dismissed Marcum LLP as the independent registered public accounting firm.
- Engagement: On October 21, 2024, the Audit Committee engaged MRI Moores Rowland LLP ("MRI") as the new independent registered public accounting firm, effective immediately for the fiscal year ended December 31, 2024.
Management Commentary, Risks, and Contingencies
Management provided the following context regarding the auditor change:
- No Disagreements: The Company stated there were no disagreements with Marcum LLP regarding accounting principles, practices, financial statement disclosures, or auditing scope/procedures during the fiscal years ended December 31, 2023 and 2022, or through October 21, 2024.
- No Reportable Events: There were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K during the relevant periods.
- Audit Opinions: Marcum's reports for the fiscal years ended December 31, 2023 and 2022 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Consultation with New Auditor: The Company confirmed it did not consult MRI regarding accounting principles or audit opinions prior to engagement, nor were there any matters involving disagreements or reportable events discussed with MRI.
Key Facts for Investor Verification
- Verify the content of Marcum LLP's letter to the SEC (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Monitor future filings to ensure the transition to MRI Moores Rowland LLP proceeds without delay or qualification in upcoming financial reports.
- Review the Company's next quarterly or annual report to assess if the auditor change impacts the timing or nature of financial disclosures.