Business Context and Reporting Period
This Form 6-K filing by China SXT Pharmaceuticals, Inc. covers the month of October 2024, with a report date of October 15, 2024. The filing primarily addresses a change in the registrant'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 is a current report regarding corporate governance and does not contain financial statement data.
Material Changes
- Accountant Change: On October 9, 2024, the Company's audit committee and board of directors approved the appointment of Enrome LLP as the new independent registered public accounting firm.
- Dismissal of Prior Firm: ZH CPA, LLC ("ZH"), which served as the independent public accounting firm since January 14, 2018, was dismissed on the same date.
- Disagreements: There were no disagreements between the Company and ZH regarding accounting principles, financial statement disclosure, or auditing scope during the engagement period.
- Reportable Events: No "reportable events" occurred during the two most recent fiscal years (ended March 31, 2024 and 2023) or the subsequent interim period preceding the dismissal of ZH.
Guidance, Outlook, and Risks
The filing does not contain management guidance, financial outlook, or specific risk factors beyond the standard disclosure regarding the change in auditors. The Company confirmed that no consultations were held with Enrome regarding accounting principles or audit opinions prior to engagement.
Key Facts for Investor Verification
- Verify the effective date of the transition from ZH CPA, LLC to Enrome LLP (October 9, 2024).
- Confirm the absence of any undisclosed disagreements or reportable events with the former auditor, ZH CPA, LLC.
- Review the letter from ZH CPA, LLC (Exhibit 16.1) to ensure they have no basis to disagree with the Company's disclosures.
- Note that this filing does not include updated financial performance metrics for the period.