Business Context and Reporting Period
This Form 6-K filing by SOS Limited, a foreign private issuer, covers the month of March 2026. The report discloses a change of independent registered public accounting firm effective February 25, 2026.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a disclosure of an auditor change and does not contain financial statement data.
Material Changes
- Auditor Dismissal: AuditAlliance LLP was dismissed as the independent registered public accounting firm effective February 25, 2026.
- New Auditor Appointment: Assentsure PAC (PCAOB ID: 6783) was appointed as the new independent registered public accounting firm effective February 25, 2026, for the fiscal year ended December 31, 2025.
Management Commentary, Risks, and Contingencies
Audit History: AuditAlliance's reports for fiscal years ended December 31, 2024, 2023, and 2022 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
Disagreements: There were no disagreements with AuditAlliance during the most recent fiscal year regarding accounting principles, practices, disclosures, or audit scope/procedures. No "reportable events" occurred during this period.
Consultation with New Auditor: During the two most recent fiscal years and subsequent interim periods prior to engagement, the Company did not consult Assentsure PAC on accounting principles, proposed transactions, or audit opinions. No written reports or oral advice were provided by Assentsure PAC that were considered important factors in decision-making.
Investor Verification Checklist
- Verify the PCAOB registration status of the new auditor, Assentsure PAC (ID: 6783).
- Review the letter from AuditAlliance LLP (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the dismissal.
- Monitor upcoming filings for the first financial statements audited by Assentsure PAC for the year ended December 31, 2025.
- Confirm if the change in auditor was driven by cost, scope, or other undisclosed factors not mentioned in this filing.