Business Context and Reporting Period
This Form 6-K filing by Rich Sparkle Holdings Ltd covers the month of December 2025, with a specific reporting date of December 16, 2025. The filing primarily addresses a change in 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 report is a disclosure of corporate governance changes rather than a financial performance statement.
Material Changes
- Resignation of Auditor: Wei, Wei & Co., LLP resigned as the independent registered public accounting firm effective December 15, 2025. They had served the company since December 28, 2023.
- Appointment of New Auditor: FundCertify CPA Professional Corporation was appointed as the new independent registered public accounting firm, effective immediately on December 15, 2025.
- Audit History: Reports by the outgoing auditor for the years ended September 30, 2024, and 2023 contained no adverse opinions, disclaimers, or qualifications.
Management Commentary and Risks
Management confirmed there were no disagreements with the outgoing auditor regarding accounting principles, financial statement disclosures, or auditing scope during their tenure. Furthermore, no reportable events occurred during the two years ended September 30, 2024, and through December 15, 2025. The company stated that no consultations were held with the new auditor regarding accounting principles or audit opinions prior to their appointment.
Investor Verification Checklist
- Verify the effective date of the auditor transition (December 15, 2025).
- Confirm the identity of the new auditor (FundCertify CPA Professional Corporation).
- Review the accompanying letter from the outgoing auditor (Exhibit 99.1) to ensure they agree with the company's statements regarding the lack of disagreements.
- Monitor future filings for the first financial statements audited by the new firm.