Business Context and Reporting Period
This Form 6-K filing by Luda Technology Group Ltd covers the month of November 2025, specifically dated November 24, 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 informational regarding auditor changes and contains no financial performance data.
Material Changes
- Discontinuation of Services: ZH CPA, LLC ("ZH") was dismissed effective November 24, 2025. The dismissal was approved by the Audit Committee and the Board of Directors.
- Appointment of New Auditor: AOGB CPA Limited ("AOGB") was appointed as the successor auditor effective November 24, 2025, to audit the fiscal year ending December 31, 2025.
- Audit History: ZH's reports for fiscal years 2023 and 2024 contained no adverse opinions, disclaimers, or qualifications. There were no disagreements with ZH regarding accounting principles, practices, or audit scope during the two most recent fiscal years or through the date of dismissal.
- Reportable Events: No "reportable events" as defined in Item 16F(a)(1)(v) of Form 20-F occurred during the relevant periods.
Guidance, Outlook, and Risks
The filing does not contain management commentary on future guidance, outlook, or specific business risks. The primary contingency noted is the transition of audit responsibilities from ZH to AOGB. The Company confirmed that no consultations regarding accounting principles or audit opinions were held with AOGB prior to their appointment.
Investor Verification Checklist
- Verify the reasons for the dismissal of ZH CPA, LLC beyond the standard disclosure.
- Confirm the qualifications and independence of the new auditor, AOGB CPA Limited.
- Review the letter from ZH CPA, LLC (Exhibit 99.1) to ensure they concur with the Company's statements regarding the lack of disagreements.
- Monitor upcoming filings for the appointment of a new lead audit partner and any potential delays in the 2025 fiscal year audit.