Business Context and Reporting Period
Company: China Natural Resources, Inc.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: January 29, 2026
Subject: Change in Registrant's Certifying Accountants
Key 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 the appointment of a new independent registered public accounting firm.
Material Changes
- Accountant Appointment: The Company appointed HYYH CPA LLC ("HYYH") as its independent registered public accounting firm for the fiscal year ended December 31, 2025, effective January 29, 2026.
- Accountant Dismissal: ARK Pro CPA & Co ("ARK"), the previous independent registered public accounting firm, was dismissed on January 29, 2026.
- Audit Status: At the time of dismissal, ARK had not completed the audit for the fiscal year ended December 31, 2025, and therefore had not rendered an audit report for that period.
Management Commentary, Risks, and Contingencies
- Approval Process: The appointment of HYYH was approved by the Company's Audit Committee following a thorough evaluation.
- Regulatory Compliance: HYYH is registered with the Public Company Accounting Oversight Board (PCAOB) and will conduct audits in accordance with PCAOB standards.
- Disagreements and Reportable Events: The Company reported no disagreements with ARK regarding accounting principles, financial statement disclosure, or auditing scope/procedures during the audit for the fiscal year ended December 31, 2024, or the subsequent period through the dismissal date. No "reportable events" occurred.
- Prior Audit Opinion: ARK's audit report for the fiscal year ended December 31, 2024, did not contain an adverse opinion, disclaimer of opinion, or qualification regarding uncertainty, audit scope, or accounting principles.
- Consultation with New Auditor: Neither the Company nor anyone acting on its behalf consulted with HYYH on accounting principles or audit opinions for the fiscal years ended December 31, 2023 and 2024, or the interim period through January 29, 2026.
Investor Verification Checklist
- Verify the transition timeline and handover status between ARK and HYYH for the 2025 fiscal year audit.
- Confirm the qualifications and PCAOB registration status of HYYH CPA LLC.
- Review the attached letter from ARK (Exhibit 16.1) to ensure they agree with the Company's disclosure regarding the change.
- Monitor future filings for the release of the audited financial statements for the fiscal year ended December 31, 2025.