Business Context and Reporting Period
This Form 6-K filing by Yunji Inc. (a foreign private issuer) is dated May 22, 2025. The report discloses 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 strictly procedural regarding auditor changes and contains no financial performance data.
Material Changes
- Dismissal of Auditor: The Board of Directors and Audit Committee approved the dismissal of PricewaterhouseCoopers Zhong Tian LLP ("PwC") effective May 22, 2025.
- Appointment of New Auditor: WWC, P.C. ("WWC") was appointed as the new independent registered public accounting firm for the fiscal year ending December 31, 2025, effective May 22, 2025.
- Audit History: PwC's reports for fiscal years ended December 31, 2024, and 2023 contained no adverse opinions, disclaimers, or qualifications.
Management Commentary and Risks
Disagreements and Reportable Events: The Company states there were no disagreements with PwC regarding accounting principles, financial statement disclosure, or auditing scope/procedures during the fiscal years 2023 and 2024, or the interim period through May 22, 2025. Additionally, no reportable events occurred during these periods.
Consultation with New Auditor: Neither the Company nor anyone acting on its behalf consulted with WWC regarding accounting principles, audit opinions, disagreements, or reportable events prior to the appointment.
Predecessor Auditor Response: PwC was provided with a copy of this disclosure and requested to submit a letter to the SEC. A copy of PwC's letter, dated May 22, 2025, is attached as Exhibit 99.1.
Investor Verification Checklist
- Review Exhibit 99.1 (Letter from Predecessor Auditor) to confirm PwC's agreement with the Company's disclosures regarding the dismissal.
- Verify the qualifications and independence of the new auditor, WWC, P.C.
- Monitor future filings (Form 20-F) for the first financial statements audited by WWC to assess any potential changes in accounting treatment or audit scope.