Business Context and Reporting Period
This Form 6-K filing by Megan Holdings Ltd. (a Foreign Private Issuer) covers the month of December 2025, with a specific reporting date of December 15, 2025. The filing addresses a change in the Company's independent registered public accounting firm.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly a disclosure regarding auditor changes and contains no financial performance data.
Material Changes
- Dismissal of Auditor: Effective December 15, 2025, the Company dismissed WWC, P.C. as its independent registered public accounting firm.
- Appointment of New Auditor: Effective December 15, 2025, the Company engaged SFAI MALAYSIA PLT as its new independent registered public accounting firm.
- Audit History: Reports by WWC, P.C. for fiscal years ended December 31, 2023, and 2024, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary on future operations. Regarding risks and contingencies, the Company explicitly states:
- There were no disagreements with the former auditor (WWC, P.C.) on accounting principles, practices, or auditing scope during the relevant periods.
- There were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.
- No consultations occurred with the new auditor (SFAI) regarding accounting principles or reportable events prior to engagement.
Key Facts for Investor Verification
- Verify the attached Exhibit 16.1 (Letter from WWC, P.C.) to confirm the former auditor agrees with the Company's statements regarding the dismissal.
- Confirm the effective date of the new auditor (SFAI MALAYSIA PLT) is December 15, 2025.
- Note that the change in auditor was approved by both the Audit Committee and the Board of Directors.
- Ensure no undisclosed disagreements or reportable events exist between the Company and either the former or new auditor.