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Xiao-I (NASDAQ: AIXI) replaces Assentsure as auditor without disagreements

Filing Impact
(Neutral)
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(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

Xiao-I Corporation has changed its independent auditor, dismissing Assentsure PAC and appointing CHI-LLTC as its independent registered public accounting firm, effective April 13, 2026. The change was made after a careful evaluation process and was approved by the audit committee of the board.

The company states that this decision was not due to any disagreement with Assentsure on accounting principles, financial statement disclosures, or audit procedures. Assentsure’s audit reports on the consolidated financial statements for the fiscal years ended December 31, 2024 and 2023 contained no adverse opinions or disclaimers and were not qualified or modified.

The only "reportable events" referenced are material weaknesses previously reported by management in the Form 20-F for the year ended December 31, 2024, filed on May 15, 2025. Xiao-I has provided Assentsure with these disclosures, and Assentsure’s response letter is included as Exhibit 16.1.

Positive

  • None.

Negative

  • None.
Change of auditor effective date April 13, 2026 Effective date of dismissal of Assentsure and appointment of CHI-LLTC
Fiscal years audited by Assentsure 2024 and 2023 Audit reports on consolidated financial statements without adverse or qualified opinions
Form 20-F filing date May 15, 2025 Annual report where material weaknesses were reported for year ended December 31, 2024
independent registered public accounting firm financial
"appointed CHI-LLTC as its independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
reportable events regulatory
"there were no “reportable events” as that term is described in Item 16F(a)(1)(v) of Form 20-F"
material weaknesses financial
"other than the material weaknesses reported by management in the annual report on Form 20-F"
Material weaknesses are significant flaws in a company’s systems for ensuring its financial reports are accurate and reliable. Like a broken lock on a safe, they increase the chance that financial statements contain big errors or omissions, which can mislead investors about performance and risk; discovering one often raises questions about management oversight, may lead to restated results, and can affect investor confidence and a company’s valuation.
Form 20-F regulatory
"annual report on Form 20-F for the fiscal year ended December 31, 2024"
Form 20-F is the standardized annual disclosure that non-U.S. companies must file with the U.S. securities regulator when their shares are traded in the U.S.; it contains audited financial statements, a plain-language description of the business, management discussion, governance details and key risk factors. It matters to investors because it provides a consistent, comparable company “report card” and rulebook, helping buyers assess financial health, governance and risks before investing.
Form 6-K: How Foreign Companies Report to the SEC →

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 6-K

 

REPORT OF FOREIGN PRIVATE ISSUER

PURSUANT TO RULE 13a-16 OR 15d-16 OF THE

SECURITIES EXCHANGE ACT OF 1934

 

For the month of May 2026

 

Commission File Number 001-41631

 

Xiao-I Corporation

(Translation of registrant’s name into English)

 

5/F, Building 2, No. 2570

Hechuan Road, Minhang District

Shanghai, China 201101

(Address of principal executive offices)

 

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

 

Form 20-F ☒      Form 40-F ☐

 

 

 

 

 

 

INFORMATION CONTAINED IN THIS FORM 6-K REPORT

 

On April 13, 2026, Xiao-I Corporation (the “Company”) dismissed Assentsure PAC (the “Assentsure”) and appointed CHI-LLTC as its independent registered public accounting firm, effective on the April 13, 2026 (the “Change of Auditor”). The Change of Auditor was made after careful consideration and evaluation process by the Company and has been approved by the audit committee of the board of directors of the Company. The Company’s decision to make the Change of Auditor was not the result of any disagreement between the Company and Assentsure on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

 

The audit report of Assentsure on the consolidated financial statements of the Company as of and for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, scope of accounting principles. Furthermore, during the Company’s two most recent fiscal years and through April 13, 2026, there were no disagreements with Assentsure on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Assentsure’s satisfaction, would have caused Assentsure to make reference to the subject matter of the disagreement in connection with its report on the Company’s financial statements for such periods. During the Company’s two most recent fiscal years and through April 13, 2026, there were no “reportable events” as that term is described in Item 16F(a)(1)(v) of Form 20-F, other than the material weaknesses reported by management in the annual report on Form 20-F for the fiscal year ended December 31, 2024, filed with the U.S. Securities and Exchange Commission (the “Commission”) on May 15, 2025.

 

The Company has provided Assentsure with a copy of the above disclosure and requested that Assentsure furnish a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy of Assentsure’s letter is filed hereto as Exhibit 16.1 to this Form 6-K.

 

EXHIBIT INDEX

 

Exhibit No.   Description
16.1   Letter of Assentsure PAC to the U.S. Securities and Exchange Commission

 

1 

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

Date: May 5, 2026 Xiao-I Corporation
   
  By: /s/ Mingqu Lin
    Name:  Mingqu Lin
    Title: Chief Executive Officer

 

2 

 

Source: View Original Filing on SEC EDGAR

FAQ

What auditor change did Xiao-I Corporation (AIXI) report in this 6-K?

Xiao-I Corporation dismissed Assentsure PAC and appointed CHI-LLTC as its independent registered public accounting firm, effective April 13, 2026. The change followed a careful evaluation process and was approved by the company’s audit committee of the board of directors.

Did Xiao-I Corporation (AIXI) report any disagreements with Assentsure PAC?

The company reports no disagreements with Assentsure on accounting principles, financial statement disclosure, or audit scope or procedures during the two most recent fiscal years and through April 13, 2026. It states the auditor change was not the result of any such disagreements.

How were Assentsure PAC’s prior audit opinions on Xiao-I (AIXI) characterized?

Assentsure’s audit reports on Xiao-I’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain adverse opinions or disclaimers. They were also not qualified or modified as to uncertainty, scope, or accounting principles, according to the company.

How did Xiao-I Corporation (AIXI) involve Assentsure PAC in this disclosure?

Xiao-I provided Assentsure with a copy of the disclosure about the auditor change and requested a letter to the SEC indicating whether it agrees with the statements. Assentsure’s response letter is filed as Exhibit 16.1 to this Form 6-K.

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