Business Context and Reporting Period
This Form 6-K filing by Nisun International Enterprise Development Group Co., Ltd. (referred to in metadata as AIOS Tech Inc.) covers the month of November 2023. The report details a corporate governance action regarding the change of the company's independent registered public accounting firm.
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 current report focused on auditor appointment and does not contain financial statement data.
Material Changes
- Auditor Change: On November 1, 2023, the Audit Committee and Board of Directors approved the appointment of Yu Certified Public Accountant PC ("Yu CPA PC") as the new independent registered public accounting firm.
- Dismissal of Prior Auditor: The previous auditor, Wei, Wei & Co., LLP ("Wei & Wei"), was dismissed on October 12, 2023.
- Historical Disagreements: There were no disagreements between the Registrant and Wei & Wei regarding accounting principles, financial statement disclosure, or auditing scope during the fiscal years ended December 31, 2022 and 2021, or through the date of dismissal.
- Audit Opinions: Wei & Wei's reports for the years ended December 31, 2022 and 2021 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Reportable Events: No "reportable events" as defined in Item 16F(a)(1)(v) of Form 20-F occurred during the relevant periods.
Guidance, Outlook, and Risks
The filing does not contain management guidance, financial outlook, or specific risk factors related to operations. The primary disclosure relates to the transition of audit services. The Registrant confirmed that no consultations regarding accounting principles or audit opinions were held with the new auditor (Yu CPA PC) prior to engagement. Wei & Wei has reviewed the disclosures and has no basis to disagree with them.
Investor Verification Checklist
- Verify the effective date of the new auditor's engagement and the scope of their initial review.
- Confirm the reasons for the dismissal of Wei, Wei & Co., LLP, as the filing states no disagreements occurred.
- Review the upcoming Form 20-F to ensure the new auditor's report aligns with the historical financial statements.
- Check for any subsequent filings that may detail the transition timeline or impact on future audit cycles.