Business Context and Reporting Period
Company: EZGO Technologies Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Reporting Period: January 2022 (Effective date of change: January 31, 2022)
Context: The filing reports the withdrawal and termination of Briggs & Veselka Co. ("BV") as the Company's independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. No revenue, profit, cash flow, margins, debt, or liquidity metrics are reported in this document.
Material Changes
- Accountant Change: BV withdrew as the independent registered public accounting firm effective January 31, 2022.
- Reason for Change: BV joined Crowe LLP effective January 1, 2022, and withdrew from qualification as a Public Company Accounting Oversight Board (PCAOB) registered firm on January 27, 2022.
- Successor Status: The Company is currently in the process of engaging a new auditor for the fiscal year ended September 30, 2022.
Management Commentary, Risks, and Contingencies
- Audit Committee Approval: The withdrawal and termination were considered and approved by the Company's audit committee.
- Prior Audit Opinion: BV's audit report for the fiscal year ended September 30, 2021, contained no adverse opinion, disclaimer, or qualification regarding uncertainty, scope, or accounting principles.
- Disagreements: There were no disagreements with BV on accounting principles, practices, disclosures, or auditing scope/procedures.
- Reportable Events: Other than a material weakness in the Company's internal control over financial reporting, no "reportable events" occurred within the fiscal year ended September 30, 2021, or subsequently up to the date of termination.
Investor Verification Checklist
- Verify the identity and engagement date of the successor independent registered public accounting firm.
- Review the specific details of the "material weakness in internal control over financial reporting" mentioned in the filing.
- Confirm the timeline for the filing of the subsequent Form 6-K reporting the new auditor engagement.