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
UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of October 2026
Commission File Number: 001-41734
Aurelion Inc.
21st Floor, 100 Queen’s Road Central
Central, Hong Kong
(Address of principal executive office)
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 ☐
Explanatory Note
The information contained in this current report on Form 6-K, including
any exhibits thereto, is incorporated by reference into the registration statement on Form F-3 of Aurelion Inc. (File No. 333-290953),
and shall be a part thereof from the date on which this current report is furnished, to the extent not superseded by documents or reports
subsequently filed or furnished.
Change in Registrant’s Certifying Accountant
Aurelion Inc. (the “Company”) is furnishing this current
report on Form 6-K to report the dismissal of Summit Group CPAs, P.C. (“Summit”) as the Company’s independent registered
public accounting firm, (the “Former Auditor”) effective October 26, 2026 and that the Company has appointed WWC,P.C. (“WWC”)
(the “Successor Auditor”) as successor auditor of the Company effective the same date.
In connection with the change of auditor, the Company provides that:
| 1. | In accordance with its authority under the Company’s Audit Committee Charter, the Company’s Audit Committee (the “Audit
Committee”), after careful review and due consideration of all relevant factors, has approved the dismissal of the Former Auditor
and the appointment of the Successor Auditor as the independent registered public accounting firm of the Company for the financial year
ending September 30, 2026. |
| 2. | The auditor’s reports of the Former Auditor on the annual audited consolidated financial statements of the Company for the two
most recent financial years preceding the date of dismissal, i.e., October 26, 2026, being reports for the financial years ended September
30, 2025 and September 30, 2024, neither contain any adverse opinion or disclaimer of opinion, nor are qualified or modified as to uncertainty,
audit scope, or accounting principles nor express any modified opinion. |
| 3. | There were no disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosures,
or auditing scope or procedures, from the time of the Former Auditor’s engagement up to the date of dismissal which disagreements
that, if not resolved to the Former Auditor’s satisfaction, would have caused the Former Auditor to make reference in connection
with its opinion to the subject matter of the disagreement. None of “reportable events”, as that term is described in Item
16F(a)(1)(v)(A) through (D) of Form 20-F filings occurred within the two fiscal years of the Company ended September 30, 2025 and 2024
and subsequently up to the date of dismissal, except for the material weaknesses related to the Company’s internal control over
financial reporting which is (i) a lack of accounting staff and resources with appropriate knowledge of U.S. GAAP and SEC reporting and
compliance requirements; and (ii) a lack of sufficient documented financial closing policies and procedures. |
During the Company’s most recent two fiscal years and through
the subsequent interim period on or prior to the appointment of the Successor Auditor, neither the Company nor anyone on its behalf have
consulted with the Successor Auditor on either (i) the application of accounting principles to a specified transaction, either completed
or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report
was provided to the Company nor oral advice was provided that the Successor Auditor concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of
a disagreement, as that term is defined in Item 16F(a)(1)(iv) of Form 20-F (and the related instructions thereto) or a reportable event
as set forth in Item 16F(a)(1)(v)(A) through (D) of Form 20-F.
The Company provided the Former Auditor with a copy of this Form 6-K
and requested that the Former Auditor provides the Company with a letter addressed to the Securities and Exchange Commission stating whether
it agrees with the above statements. A copy of the Former Auditor’s letter is furnished as Exhibit 99.1 to this Form 6-K.
The Company intends to use this Form 6-K and the accompanying exhibit
to satisfy its reporting obligations under Item 16F(a) of its Form 20-F for the year ending September 30, 2026 to the extent provided
in and permitted by Paragraph 2 of the Instructions to Item 16F of Form 20-F, and plans to incorporate Exhibit 99.1 by reference into
its Form 20-F to the extent necessary to satisfy such reporting obligations.
EXHIBITS
| Exhibit No. |
|
Description |
| 99.1 |
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Letter of Summit Group CPAs, P.C., dated October 26, 2026 |
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.
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Aurelion Inc. |
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| Date: October 26, 2026 |
By: |
/s/ Frank Zheng |
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Name: |
Frank Zheng |
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Title: |
Chief Executive Officer |
Exhibit 99.1
October 26, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Commissioners:
We have read the
statements made by Aurelion Inc. (the “Company”) concerning the change in the Company’s independent registered public
accounting firm, a copy of which has been provided to us, and which we understand will be furnished to the Securities and Exchange Commission
in the Company’s report on Form 6-K dated October 26, 2026.
We agree with the
statements concerning Summit Group CPAs, P.C., contained therein. We have no basis to agree or disagree with other statements of the
Company contained therein.
| Very truly yours, |
|
| |
|
| /s/ Summit Group CPAs, P.C. |
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| Summit Group CPAs, P.C. |
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