Business Context and Reporting Period
Company: Park Ha Biological Technology Co., Ltd.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Reporting Period: September 2026 (Event date: September 1, 2026)
Subject: Changes in Company's Certifying Accountant
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 administrative change of the independent registered public accounting firm.
Material Changes
- Termination of Previous Auditor: On September 1, 2026, the Company terminated WWC, P.C. as its independent registered public accounting firm.
- Appointment of New Auditor: On September 1, 2026, the Audit Committee and Board of Directors ratified the appointment of HTL INTERNATIONAL, LLC ("HTL") as the new independent registered public accounting firm.
- Audit History: Reports by WWC, P.C. for fiscal years ended October 31, 2025, and 2024 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
Management Commentary and Risks
- Disagreements: There were no disagreements with WWC, P.C. regarding accounting principles, practices, financial statement disclosure, or auditing scope/procedures during the most recent fiscal year or through the date of dismissal.
- Reportable Events: No "reportable events" as defined in Item 16F(a)(1)(iv) or (v) of Form 20-F occurred during the relevant periods.
- Consultations with New Auditor: Prior to the engagement of HTL, the Company did not consult HTL regarding the application of accounting principles to specified transactions or the type of audit opinion that might be rendered.
Key Facts for Investor Verification
- Verify the independence and qualifications of the new auditor, HTL INTERNATIONAL, LLC.
- Review the letter from WWC, P.C. (filed as Exhibit 16.1) for any additional context regarding the termination.
- Monitor future filings for the first audit report issued by HTL to ensure continuity in financial reporting standards.
- Confirm that the change in auditors was not precipitated by undisclosed accounting disputes or regulatory issues.