Business Context and Reporting Period
This Form 6-K filing by Decent Holding Inc. covers the month of February 2026, with the report dated February 4, 2026. The filing discloses a change in the Company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Previous Auditor: On December 15, 2025, the Company dismissed WWC, P.C. as its independent registered public accounting firm. This action was approved by the Board of Directors and the Audit Committee.
- Engagement of New Auditor: On December 15, 2025, the Company engaged YCM CPA Inc. as its new independent registered public accounting firm, effective immediately.
- Audit History: Reports by WWC for fiscal years ended October 31, 2023, and 2024, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Management Commentary and Risks
Management confirmed that during the fiscal years ended October 31, 2023 and 2024, and through the dismissal date, there were no disagreements with WWC on accounting principles, practices, or auditing scope. Additionally, no "reportable events" occurred as defined in Item 304(a)(1)(v) of Regulation S-K. The Company also confirmed no consultations with the new firm, YCM, regarding accounting principles or reportable events prior to their engagement.
Investor Verification Checklist
- Verify the content of the letter from WWC, P.C. attached as Exhibit 16.1 to confirm their agreement with the Company's statements regarding the dismissal.
- Confirm the qualifications and regulatory standing of the new auditor, YCM CPA Inc.
- Monitor future filings for the first audit report issued by YCM CPA Inc. to ensure continuity in financial reporting standards.