Business Context and Reporting Period
Company: Dogness (International) Corp
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: August 2, 2022
Reporting Period: Month of August 2022
Principal Executive Offices: Dongguan, Guangdong, People's Republic of China
Key Financial Metrics
This filing does not contain financial statements, revenue, profit, cash flow, margins, debt, or liquidity metrics. The document is a current report regarding a change in the registrant's certifying accountant.
Material Changes
The primary material change disclosed is the replacement of the independent registered public accounting firm:
- Outgoing Auditor: Prager Metis CPAs, LLC (dismissed on July 13, 2022).
- Incoming Auditor: Audit Alliance LLP (appointed on July 13, 2022).
- Reasoning: The filing states the appointment was approved by the Audit Committee and Board of Directors but does not explicitly detail the strategic rationale beyond the appointment itself.
Management Commentary, Risks, and Contingencies
Auditor Disagreements: Management confirms there were no disagreements with Prager Metis regarding accounting principles, financial statement disclosure, or auditing scope/procedures during the fiscal year ended June 30, 2021, or the interim period through dismissal.
Reportable Events: No "reportable events" as defined in Item 16F(a)(1)(v) of Form 20-F occurred during the relevant periods.
Consultations: The Company did not consult Audit Alliance regarding accounting principles or audit opinions prior to engagement.
Exhibits: Exhibit 99.1 contains a letter from Prager Metis stating they agree or have no basis to disagree with the disclosures made in this report.
Investor Verification Checklist
- Verify the qualifications and reputation of the new auditor, Audit Alliance LLP.
- Review the full text of the letter from Prager Metis (Exhibit 99.1) for any nuanced language regarding the dismissal.
- Monitor upcoming filings (Form 20-F) to ensure the transition of audit responsibilities does not delay financial reporting.
- Check for any subsequent press releases or filings that may provide additional context on the reasons for the auditor change.