Business Context and Reporting Period
Company: HomesToLife Ltd (Cayman Islands company)
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Reporting Period: June 2025 (Specifically regarding events on June 4, 5, and 6, 2025)
Principal Executive Offices: 6 Raffles Boulevard, #02-01/02 Marina Square, Singapore 039594
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 change of the independent registered public accounting firm.
Material Changes
- Change of Auditor: The Audit Committee approved the replacement of Audit Alliance LLP with CLA Global TS Public Accounting Corporation.
- Effective Dates: The engagement with Audit Alliance LLP ended on June 5, 2025. The engagement with CLA Global TS Public Accounting Corporation became effective on June 6, 2025.
- Reason for Change: The filing explicitly states the change was not the result of any disagreement on accounting principles, financial statement disclosure, or auditing scope/procedures.
- Prior Audit Opinion: Audit Alliance LLP's reports for fiscal years ended December 31, 2024, and 2023 contained no adverse opinions, disclaimers, or qualifications.
Guidance, Outlook, and Risks
Management Commentary: The company confirmed no "disagreements" or "reportable events" occurred with the former auditor (Audit Alliance) during their tenure from May 5, 2024, through the date of the change.
Consultations with New Auditor: During the two most recent fiscal years and the interim period through June 5, 2025, the company did not consult with the new auditor (CLA) regarding accounting principles for specific transactions or the type of audit opinion that might be rendered.
Risks and Contingencies: No specific financial risks or contingencies are disclosed in this filing.
Investor Verification Checklist
- Verify the letter from Audit Alliance LLP (Exhibit 16.1) to confirm they agree with the company's statements regarding the lack of disagreements.
- Confirm the transition timeline between June 5 and June 6, 2025, to ensure no gap in audit coverage.
- Review future filings to assess the new auditor's (CLA) initial findings and any changes in audit scope.
- Note that this filing contains no financial performance data; refer to the most recent Form 20-F for financial metrics.