Business Context and Reporting Period
This Form 6-K filing by Intchains Group Ltd, dated June 12, 2024, reports a change in the registrant's certifying accountant. The filing covers the month of June 2024 and pertains to the transition of the Company's independent registered public accounting firm.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly informational regarding the change in audit firm and does not contain financial performance data.
Material Changes
- Accountant Transition: Mazars USA LLP ("Mazars") entered into a transaction with FORVIS, LLP, resulting in the formation of Forvis Mazars, LLP effective June 1, 2024.
- Resignation and Appointment: Mazars resigned as the Company's independent public accounting firm. The Audit Committee appointed Forvis Mazars to serve as the new independent registered public accounting firm effective June 1, 2024.
- Audit History: Audit reports for fiscal years ended December 31, 2023, and 2022, did not contain adverse opinions, disclaimers, or qualifications.
Guidance, Risks, and Management Commentary
Disagreements and Consultations: The Company reported no disagreements with Mazars regarding accounting principles, financial statement disclosure, or auditing scope during the fiscal years ended December 31, 2023 and 2022, or the subsequent interim period. Mazars did not advise the Company of any reportable events under Item 304(a)(1)(v) of Regulation S-K.
Consultations: Neither the Company nor anyone on its behalf consulted with Mazars regarding the application of accounting principles to specific transactions or matters that were subjects of disagreement during the two most recently completed fiscal years. Similarly, no consultations regarding these matters occurred with Forvis Mazars through the date of this report.
Exhibits: A letter from Mazars USA LLP to the SEC, dated June 12, 2024, is filed as Exhibit 99.1.
Key Facts for Investor Verification
- Verify the effective date of the new auditor, Forvis Mazars, is June 1, 2024.
- Confirm the absence of any disagreements or reportable events with the former auditor, Mazars, for the 2022 and 2023 fiscal years.
- Review Exhibit 99.1 for the official letter from Mazars USA LLP regarding the change.
- Note that this filing contains no financial performance data or forward-looking guidance.