Business Context and Reporting Period
Company: Frontier Nuclear & Minerals Inc.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date: August 28, 2026
Reporting Period: Month of August 2026
Context: The filing discloses a change in the registrant's certifying accountant, effective August 24, 2026.
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 change in independent registered public accounting firms and does not contain financial statement data.
Material Changes
- Dismissal of Prior Accountant: De Visser Gray LLP ("DVG") resigned as the independent registered public accounting firm effective August 24, 2026. DVG had served the Company since May 3, 2021, and audited financial statements through the fiscal year ended June 30, 2025.
- Engagement of New Accountant: MNP LLP ("MNP") was engaged as the new independent registered public accounting firm for the fiscal year ended June 30, 2026, effective August 24, 2026.
- Audit History: DVG's reports for fiscal years ended June 30, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Management Commentary, Risks, and Contingencies
- Disagreements: Management confirmed there were no disagreements with DVG regarding accounting principles, financial statement disclosure, or auditing scope/procedures for the fiscal years ended June 30, 2025 and 2024, or the interim period through August 24, 2026.
- Reportable Events: No "reportable events" occurred during the periods covered by DVG's tenure or the interim period leading up to the resignation.
- Consultation with New Accountant: The Company confirmed it did not consult with MNP regarding accounting principles, audit opinions, or any matters that were subjects of disagreement or reportable events prior to engagement.
- Approval: Both the dismissal of DVG and the engagement of MNP were discussed with the respective firms, recommended by management, and approved by the Board of Directors and Audit Committee on August 24, 2026.
Investor Verification Checklist
- Verify the content of the letter from De Visser Gray LLP (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the resignation.
- Confirm the transition timeline for the new auditor, MNP LLP, for the upcoming fiscal year ending June 30, 2026.
- Review future filings to ensure no undisclosed disagreements or reportable events emerge regarding the prior audit periods.