Business Context and Reporting Period
This Form 6-K filing by Erayak Power Solution Group Inc. covers the month of January 2026. The report discloses a material change in the Company's independent registered public accounting firm, effective January 7, 2026.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly informational regarding the change in auditors and does not contain financial statement data.
Material Changes
- Dismissal of Previous Auditor: Fortune CPA Inc. was dismissed as the independent registered public accounting firm on January 7, 2026.
- Appointment of New Auditor: Tang Qian & Associates PLLC was appointed as the new independent registered public accounting firm on January 7, 2026.
- Audit History: Reports by Fortune CPA Inc. for fiscal years ended December 31, 2024, and 2023 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- Disagreements: There were no disagreements with Fortune CPA Inc. on accounting principles, practices, or auditing scope during the most recent fiscal year or through the date of dismissal.
- Consultations: The Company did not consult Tang Qian & Associates PLLC regarding accounting principles or reportable events prior to their engagement.
Guidance, Outlook, and Risks
The filing contains no guidance, outlook, or management commentary regarding future financial performance. The primary risk disclosed is the transition of the external audit function, though the Company states the change was approved by the Audit Committee and Board of Directors without underlying disputes.
Key Facts for Investor Verification
- Verify the letter from Fortune CPA Inc. (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Confirm the qualifications and registration status of the new auditor, Tang Qian & Associates PLLC.
- Monitor future filings for the first audit report issued by the new firm to ensure continuity in financial reporting standards.
- Note that no "reportable events" or disagreements were cited as the reason for the auditor change.