Business Context and Reporting Period
Company: Next Technology Holding Inc. (formerly WeTrade Group Inc.)
Filing Type: Form 8-K (Current Report)
Date of Report: January 23, 2026
Reporting Period: Event date January 21, 2026
Exchange: The Nasdaq Stock Market LLC (Symbol: NXTT)
Status: Emerging Growth Company
Key Financial Metrics
This filing is a current report regarding a corporate governance event and does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity data. The filing text does not provide a clear value for any financial metric.
Material Changes
The primary material change reported is the replacement of the Company's independent registered public accounting firm:
- Outgoing Auditor: JWF Assurance PAC ("JWF"), dismissed effective January 21, 2026.
- Incoming Auditor: CHI-LLTC ("CHI"), engaged effective January 21, 2026 for the fiscal year ended December 31, 2025, and subsequent periods.
- Reason for Change: Management and the Audit Committee determined CHI would be a better fit for operations and collaboration.
- Disagreements: The Company explicitly states there were no disagreements with JWF regarding accounting principles, financial statement disclosures, or auditing scope/procedures.
- Reportable Events: No "reportable events" occurred during the fiscal years ended December 31, 2024 and 2023, or the interim period preceding the change.
Guidance, Outlook, and Risks
Management Commentary: The decision to switch auditors was driven by operational fit and collaboration ease. The Audit Committee confirmed that JWF's audit reports for 2023 and 2024 were not qualified, modified, or adverse.
Consultations with New Auditor: The Company confirms no consultations occurred with CHI regarding accounting principles or audit opinions prior to engagement.
Risks and Contingencies: No specific risks or contingencies are detailed in this filing beyond the standard disclosure of the auditor change.
Investor Verification Checklist
- Verify the attached letter from JWF Assurance PAC (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the lack of disagreements.
- Review the Company's most recent 10-K or 10-Q filings to assess the financial health and audit history under the previous auditor.
- Monitor future filings to ensure the transition to CHI-LLTC proceeds without delay or qualification in upcoming audit reports.
- Confirm the Company's continued compliance with Nasdaq listing standards following the auditor change.