Business Context and Reporting Period
Company: Golden Heaven Group Holdings Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: November 8, 2023
Reporting Period: November 2023
Principal Executive Office: No. 8 Banhouhaichuan Rd, Xiqin Town, Yanping District, Nanping City, Fujian Province, China 353001
Key Financial Metrics
This filing is a current report regarding a change in auditor and does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity data. The filing text does not provide a clear value for any financial metrics.
Material Changes
The primary material change disclosed is the replacement of the independent registered public accounting firm:
- Outgoing Auditor: B F Borgers CPA PC ("BFB"), who served since November 2021.
- Incoming Auditor: Assentsure PAC ("Assentsure"), appointed effective November 2, 2023.
- Reason for Change: The tenure of BFB expired after completing the review of the Company's unaudited condensed consolidated financial statements as of March 31, 2023, and for the six months ended March 31, 2023.
- Disagreements: The Company states there were no disagreements with BFB regarding accounting principles, practices, financial statement disclosure, or auditing scope/procedure.
Guidance, Outlook, and Risks
Management Commentary: The appointment of Assentsure and the non-reappointment of BFB were approved by the audit committee following a careful consideration and evaluation process. The decision was not driven by any disagreement on accounting or auditing matters.
Audit History: BFB's audit reports for the fiscal years ended September 30, 2022, and 2021 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles. No "reportable events" occurred during BFB's engagement.
Consultation with New Auditor: During the two most recent fiscal years and subsequent interim periods prior to Assentsure's engagement, the Company did not consult Assentsure on accounting principles or potential audit opinions, nor were there any disagreements or reportable events discussed.
Investor Verification Checklist
- Verify the independence and credentials of the new auditor, Assentsure PAC.
- Review the letter from the former auditor, B F Borgers CPA PC, filed as Exhibit 16.1, to confirm their agreement with the Company's disclosure regarding the change.
- Monitor future filings for the first financial statements audited or reviewed by Assentsure to assess any changes in reporting quality or scope.
- Confirm that no undisclosed disagreements or reportable events exist between the Company and the former auditor.