Aether Holdings switches to KNAV as new auditor

Aether Holdings, Inc. has changed its independent auditor.

Rhea-AI Filing Summary

Aether Holdings, Inc. has changed its independent auditor. The board’s Audit Committee dismissed ZH CPA, LLC and appointed KNAV CPA LLP as the company’s independent registered public accounting firm for the fiscal year ending September 30, 2026, effective January 22, 2026.

ZH’s reports on Aether’s financial statements for the years ended September 30, 2025 and 2024 contained no adverse opinions and were not qualified or modified for uncertainty, audit scope, or accounting principles, although the 2024 report included an explanatory paragraph raising substantial doubt about Aether’s ability to continue as a going concern. The company states there were no disagreements with ZH and no reportable events during the covered periods. ZH has provided a letter to the SEC agreeing or setting out any differences with these disclosures, which Aether has filed as an exhibit.

Insights

Equity research analyst

Aether replaces its auditor with no reported disputes.

Aether Holdings has moved from ZH CPA, LLC to KNAV CPA LLP as its independent auditor for the year ending September 30, 2026. The company notes that ZH’s prior reports for the years ended September 30, 2025 and September 30, 2024 were clean in terms of opinion, scope, and principles, aside from a going concern explanatory paragraph in 2024.

The absence of disclosed disagreements or reportable events with ZH reduces the likelihood that the change reflects a specific accounting dispute. However, investors may recall that the 2024 going concern emphasis highlighted financial pressure at that time, which remains part of the historical record. ZH has provided a letter to the SEC regarding the company’s description of the transition.

Overall, this looks like an administrative governance change rather than a quantified financial event. Future annual and quarterly reports audited by KNAV will show how the new firm applies its procedures and whether any changes in disclosure or emphasis emerge over time.

8-K Event Classification

Item 4.01 — Changes in Registrant's Certifying Accountant

1 item

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What change in auditor did Aether Holdings (ATHR) disclose?

Aether Holdings disclosed that its Audit Committee dismissed ZH CPA, LLC and appointed KNAV CPA LLP as the independent registered public accounting firm for the fiscal year ending September 30, 2026, effective immediately on January 22, 2026.

Did ZH CPA, LLC issue adverse opinions on Aether Holdings (ATHR) financial statements?

ZH’s reports on Aether Holdings’ financial statements for the years ended September 30, 2025 and September 30, 2024 contained no adverse opinions and were not qualified or modified for uncertainty, audit scope, or accounting principles, though the 2024 report included a going concern explanatory paragraph.

Were there any disagreements between Aether Holdings (ATHR) and ZH CPA, LLC?

Aether Holdings states there were no disagreements with ZH CPA, LLC on accounting principles, financial statement disclosure, or auditing scope or procedures during the fiscal years ended September 30, 2025 and September 30, 2024, or during the interim period through January 22, 2026.

Did Aether Holdings (ATHR) report any "reportable events" with its former auditor?

The company reports there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K during the fiscal years ended September 30, 2025 and September 30, 2024, or during the interim period through the dismissal date.

Did Aether consult KNAV CPA LLP before appointing it as auditor?

Aether Holdings states it did not consult KNAV on the application of accounting principles to specific transactions or on the type of audit opinion KNAV might issue, and KNAV did not provide written or oral advice that was an important factor in the company’s accounting or reporting decisions.

What did ZH CPA, LLC provide to support Aether Holdings (ATHR) disclosures about the auditor change?

ZH CPA, LLC received a copy of Aether’s disclosure and furnished a letter dated January 26, 2026 addressed to the SEC regarding whether it agrees with the company’s statements; this letter is filed as Exhibit 16.1.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 01/26/2026 - 05:10 PM Learn about SEC filing dates

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): January 26, 2026 (January 22, 2026)

Aether Holdings, Inc.

(Exact name of registrant as specified in its charter)

Delaware		001-42595		35-2818803
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

110 Charlton Street, Unit RET B

New York, New York 10014

(Address of principal executive offices, including zip code)

Registrant’s telephone number, including area code: (347) 726-8898

1441 Broadway, 30th Floor

New York, New York 10018

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

	☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
	☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
	☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
	☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock, par value $0.001 per share		ATHR		The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01 Changes in Registrant’s Certifying Accountant.

On January 22, 2026, the Audit Committee of the Board of Directors of Aether Holdings, Inc. (the “Company”) approved the dismissal of ZH CPA, LLC (“ZH”), the Company’s independent registered public accounting firm, effective immediately, and approved the appointment of KNAV CPA LLP (“KNAV”) as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026, effective immediately.

The report of ZH regarding the Company’s financial statements for the fiscal years ended September 30, 2025 and September 30, 2024 did not contain any adverse opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the report for the fiscal year ended September 30, 2024 included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue as a going concern.

During the years ended September 30, 2025 and September 30, 2024 and during the interim period from the end of the most recently completed year through January 22, 2026, the date of the dismissal, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with ZH on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of ZH, would have caused ZH to make reference to such disagreement in its report or (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

Prior to engaging KNAV, the Company did not consult with KNAV regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by KNAV on the Company’s financial statements, and KNAV did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.

The Company provided ZH with a copy of this Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the “SEC”) and requested that ZH furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated January 26, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

The following exhibits are being filed herewith:

Exhibit No.		Description
16.1		Letter from ZH CPA, LLC dated January 26, 2026.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURE

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 hereunto duly authorized.

Dated: January 26, 2026	Aether Holdings, Inc.
	By:	/s/ Nicolas Lin
	Name:	Nicolas Lin
	Title:	Chief Executive Officer