Business Context and Reporting Period
This Form 6-K filing by Skillful Craftsman Education Technology Ltd covers the month of June 2026. The report primarily addresses a change in the Company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on corporate governance and auditor changes rather than financial performance data.
Material Changes
- Resignation of Auditor: On June 22, 2026, HTL International, LLC resigned as the Company's independent registered public accounting firm, effective immediately. Consequently, HTL International will not complete the audit or issue a report for the fiscal year ended March 31, 2026.
- Appointment of New Auditor: On June 25, 2026, the Audit Committee approved the engagement of Guangdong Prouden CPAs GP to serve as the new independent registered public accounting firm.
- Disagreements and Reportable Events: There were no disagreements between the Company and HTL International regarding accounting principles or audit scope. The only reportable events were material weaknesses previously reported by management in the Company's Form 20-F filed on August 8, 2025.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, management commentary on business outlook, or new risk factors beyond the implications of the auditor change. The resignation of the auditor for the fiscal year ended March 31, 2026, without an issued audit report, represents a significant contingency for investors regarding the verification of recent financial statements.
Investor Verification Checklist
- Verify the status of the audit for the fiscal year ended March 31, 2026, given the resignation of HTL International.
- Review the material weaknesses in internal controls previously disclosed in the Form 20-F filed on August 8, 2025.
- Confirm the timeline for the new auditor, Guangdong Prouden CPAs GP, to complete the audit for the fiscal year ended March 31, 2026.
- Examine the letter from HTL International (Exhibit 16.1) for any additional context regarding the resignation.