Business Context and Reporting Period
This Form 8-K Current Report was filed by Marwynn Holdings, Inc. (Nasdaq: MWYN) on March 27, 2026. The filing addresses a change in the Company's independent registered public accounting firm. The Company is incorporated in Nevada and is classified as an emerging growth company.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. However, it notes that the audit report for the fiscal year ended April 30, 2025, contained an uncertainty regarding the Company's ability to continue as a going concern.
Material Changes
- Dismissal of Previous Auditor: On March 30, 2026, the Audit Committee dismissed Golden Eagle CPAs LLC ("GE") as the independent registered public accounting firm.
- Appointment of New Auditor: On March 27, 2026, the Company engaged Enrome LLP to serve as the independent registered public accounting firm for the fiscal year ending April 30, 2026.
- Audit History: Reports for the fiscal years ended April 30, 2025, and 2024 did not contain adverse opinions, disclaimers, or qualifications regarding accounting principles, except for the going concern uncertainty in the 2025 report.
- Disagreements: The Company reported no disagreements with GE on accounting principles, practices, or auditing scope during the two most recent fiscal years or the interim period through March 30, 2026.
Guidance, Outlook, and Risks
The filing does not contain forward-looking guidance, management commentary on future operations, or specific risk factors beyond the previously noted going concern uncertainty. The dismissal of the auditor was not accompanied by any "reportable events" as defined by Regulation S-K.
Investor Verification Checklist
- Verify the content of the letter from Golden Eagle CPAs LLC (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Review the most recent financial statements to assess the status of the "going concern" uncertainty noted in the April 30, 2025, audit report.
- Confirm the engagement terms and scope of the new auditor, Enrome LLP, for the fiscal year ending April 30, 2026.
- Monitor subsequent filings for any restatements or additional disclosures related to the change in auditors.