Business Context and Reporting Period
This Form 6-K filing by Jin Medical International Ltd. covers the month of June 2026, specifically dated June 4, 2026. The registrant is an exempted company incorporated in the Cayman Islands with its principal executive office in Changzhou City, Jiangsu Province, People's Republic of China. The filing reports a material change regarding the company's certifying accountant.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance changes regarding the independent registered public accounting firm and does not contain financial performance data.
Material Changes
- Dismissal of Auditor: Effective June 2, 2026, the Company dismissed Audit Alliance LLP ("AA"), which had been engaged since March 1, 2024. The dismissal was approved by the Board of Directors on June 1, 2026, but was not separately recommended or approved by the Audit Committee.
- Engagement of New Auditor: On June 2, 2026, the Company engaged Enrome LLP as its new independent registered public accounting firm for the fiscal year ending September 30, 2026.
- Audit History: AA rendered reports for the years ended September 30, 2024, and 2025. The filing states there were no disagreements with AA regarding accounting principles, financial statement disclosure, or auditing scope, and no adverse opinions or disclaimers were issued.
Guidance, Outlook, and Risks
The filing does not contain management commentary on financial guidance, outlook, or specific business risks. The primary disclosure relates to the procedural aspects of the auditor change, including the confirmation that no reportable events under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred during AA's engagement. The report is incorporated by reference into the registration statement on Form F-3 (File No. 333-288314).
Key Facts for Investor Verification
- Verify the reasons for the dismissal of Audit Alliance LLP, as the filing does not explicitly state the cause beyond the Board's approval.
- Confirm the qualifications and independence of the new auditor, Enrome LLP, for the fiscal year ending September 30, 2026.
- Note that the change in auditor was not separately recommended or approved by the Audit Committee, which may warrant further review of internal governance controls.
- Review the letter from Audit Alliance LLP (Exhibit 16.1) to confirm their agreement with the statements made in this report regarding the lack of disagreements.