Business Context and Reporting Period
This Form 6-K filing by Trident Digital Tech Holdings Ltd, dated January 5, 2026, reports a change of independent registered public accounting firm. The registrant is a foreign private issuer based in Singapore.
Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance and audit firm transitions.
Material Changes
- Dismissal of Auditor: Marcum Asia CPAs LLP was dismissed effective January 5, 2026.
- Engagement of New Auditor: HYYH CPA. LLC was engaged as the independent registered public accounting firm for the fiscal year ended December 31, 2025.
- Audit History: Marcum Asia CPAs LLP issued unqualified audit reports for the fiscal years ended December 31, 2023, and 2024. No disagreements regarding accounting principles or audit scope occurred during their tenure.
Outlook, Risks, and Contingencies
Management disclosed material weaknesses in internal control over financial reporting previously identified in the Form 20-F for the fiscal year ended December 31, 2024. These weaknesses include:
- Lack of sufficient and competent accounting staff with appropriate knowledge of U.S. GAAP and SEC reporting requirements.
- Absence of robust and formal period-end financial reporting policies for complex U.S. GAAP technical accounting.
- Insufficient controls in the IT environment, specifically regarding access logical security, system change management, IT operations, and cyber security monitoring.
No consultations regarding accounting principles or disagreements were made with the new auditor, HYYH CPA. LLC, prior to their engagement.
Key Facts for Investor Verification
- Verify the timeline and rationale for the auditor change, noting the absence of disagreements with the former auditor.
- Review the specific remediation plans for the disclosed material weaknesses in internal controls and IT security.
- Confirm the qualifications and independence of the newly engaged firm, HYYH CPA. LLC.
- Examine the letter from Marcum Asia CPAs LLP (Exhibit 99.1) to ensure they concur with the company's statements regarding the dismissal.