Filing Summary
Business Context and Reporting Period
This Form 6-K was filed by ESGL Holdings Limited, although the request metadata identifies OIO Group. The report covers December 2023 and was signed on January 2, 2024. The filing concerns a change in the company’s independent registered public accounting firm.
Financial Metrics and Liquidity
The filing does not provide revenue, profit, cash flow, margins, debt, liquidity, balance sheet, or other financial metrics.
Material Changes
On December 28, 2023, the Audit Committee approved the engagement of Assentsure PAC as the company’s independent registered public accounting firm to audit the consolidated financial statements for the fiscal year ended December 31, 2023.
The filing states that, during the two most recent fiscal years and through the report date, the company had not consulted with Assentsure regarding accounting principles, potential audit opinions, or other accounting, auditing, or financial reporting matters that would have been important to a company decision.
The filing also states that there were no disagreements or reportable events involving Assentsure during that period. The filing does not identify the predecessor accounting firm or explain the reason for the change.
Outlook, Risks, and Unusual Items
No guidance, operating outlook, risk factors, contingencies, or unusual financial items are disclosed in this filing.
Investor Verification Items
- Confirm that the filing entity is ESGL Holdings Limited rather than OIO Group.
- Identify the predecessor auditor and determine why the auditor change occurred.
- Review the company’s Form 20-F or fiscal-year financial statements for December 31, 2023 for financial results and liquidity information.
- Verify Assentsure PAC’s audit opinion and any subsequent disclosures regarding accounting or reporting matters.