Business Context and Reporting Period
This Form 6-K filing by MMTEC, INC. covers the month of January 2026. The report details a material change in the Company's independent registered public accounting firm.
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 corporate governance regarding the audit firm.
Material Changes
- Dismissal of Former Auditor: On January 25, 2026, the Audit Committee approved the immediate dismissal of AssentSure PAC.
- Engagement of New Auditor: On January 26, 2026, the Audit Committee engaged HTL International, LLC as the new independent registered accounting firm.
- Audit History: AssentSure's report for the fiscal year ended December 31, 2024, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements or reportable events between the Company and AssentSure during the fiscal years ended December 31, 2025 and 2024, or through the engagement date.
Guidance, Outlook, and Risks
The filing does not contain financial guidance, outlook, or management commentary on business operations. The primary risk disclosed is the transition of the external audit function. The Company confirmed it did not consult with the new auditor, HTL, regarding accounting principles or audit opinions prior to engagement.
Investor Verification Checklist
- Verify the reasons for the dismissal of AssentSure PAC, as the filing states no disagreements occurred.
- Review the attached letter from AssentSure PAC (Exhibit 99.1) to confirm their agreement with the Company's statements.
- Confirm the qualifications and regulatory standing of the new auditor, HTL International, LLC.
- Monitor future filings for the first audit report issued by HTL International, LLC.