MoneyHero Ltd Form 6-K Summary
Business Context and Reporting Period
This Form 6-K filing by MoneyHero Limited (MoneyHero) covers the month of December 2025. The report discloses a change in the Company's independent registered public accounting firm, effective December 5, 2025.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on auditor changes and internal control disclosures.
Material Changes and Auditor Transition
- Auditor Dismissal: Ernst & Young (EY) was dismissed as the independent registered public accounting firm, effective December 5, 2025.
- New Appointment: Deloitte Touche Tohmatsu (Deloitte) was appointed as the new independent registered public accounting firm for the fiscal year ending December 31, 2025.
- Historical Opinions: EY's reports for the years ended December 31, 2023, and 2024 contained no adverse opinions or disclaimers.
- Disagreements: There were no disagreements between the Company and EY regarding accounting principles, practices, or auditing scope during the relevant periods.
Risks, Contingencies, and Internal Controls
The filing highlights significant material weaknesses in internal control over financial reporting identified in prior years, which constitute reportable events:
- 2024 Material Weaknesses: Three weaknesses were identified as of December 31, 2024, stemming from:
- Lack of sufficient accounting personnel with requisite IFRS and SEC reporting expertise.
- Lack of financial reporting policies commensurate with IFRS and SEC requirements.
- Ineffective information technology general controls regarding program change and user access management.
- 2023 Material Weaknesses: Two weaknesses were identified as of December 31, 2023, related to:
- Lack of sufficient accounting personnel with requisite IFRS and SEC reporting expertise.
- Lack of financial reporting policies commensurate with IFRS and SEC requirements.
Deloitte was not consulted regarding any accounting or auditing matters prior to its engagement.
Investor Verification Checklist
- Verify the status of remediation plans for the three material weaknesses in internal controls reported for 2024.
- Review the letter from the predecessor auditor (EY) provided as Exhibit 99.1 to confirm their agreement with the disclosures.
- Monitor future filings for the first audit opinion issued by Deloitte for the fiscal year ending December 31, 2025.
- Assess the impact of the identified IT general control weaknesses on the reliability of financial reporting systems.