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Autozi Internet Technology (NASDAQ: AZI) replaces Marcum Asia with Assentsure PAC

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

Rhea-AI Filing Summary

Autozi Internet Technology (Global) Ltd. reported a change in its independent auditor. On June 4, 2026, the board, following the audit committee’s recommendation, dismissed Marcum Asia CPAs LLP and approved the appointment of Assentsure PAC as the new auditor for the fiscal year ending September 30, 2026.

Marcum Asia’s audit reports for the years ended September 30, 2024 and September 30, 2025 contained an explanatory paragraph about substantial doubt regarding the company’s ability to continue as a going concern. The company states there were no disagreements with Marcum Asia on accounting or auditing matters, but prior audits identified material weaknesses in internal controls, including insufficient U.S. GAAP and SEC reporting expertise and weak internal file management procedures.

Positive

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Negative

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Insights

Autozi changes auditors while carrying prior going-concern and control issues.

Autozi Internet Technology (Global) Ltd. has replaced Marcum Asia with Assentsure PAC as its independent auditor for the year ending September 30, 2026. The company notes no disagreements with the former auditor on accounting principles, disclosures, or audit procedures.

Marcum Asia’s prior reports for 2024 and 2025 included an explanatory paragraph citing substantial doubt about Autozi’s ability to continue as a going concern. Those reports also referenced material weaknesses in internal controls, including limited U.S. GAAP/SEC expertise and inadequate file management procedures.

The going-concern emphasis and control weaknesses were previously disclosed in the Form 20-F for the year ended September 30, 2025. This filing mainly formalizes the auditor transition and confirms that the new firm had not been consulted on specific accounting treatments or opinions before its engagement.

Auditor dismissal date June 4, 2026 Effective date Marcum Asia was dismissed
New auditor fiscal year Year ending September 30, 2026 Assentsure PAC engagement period
Prior audited fiscal years 2024 and 2025 Years with going-concern explanatory paragraph
going concern financial
"included an explanatory paragraph regarding substantial doubt about the Company’s ability to continue as a going concern"
Going concern is the accounting assumption that a company will keep operating and meeting its obligations for the foreseeable future. The phrase matters most when a company or its auditors disclose substantial doubt about it, a formal warning that the business may not have enough resources to continue without raising money, restructuring, or selling assets. That language in a filing or press release signals elevated financial risk.
material weaknesses financial
"there were material weaknesses identified related to the Company’s internal controls"
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.
internal controls financial
"material weaknesses identified related to the Company’s internal controls"
Internal controls are the policies, procedures and routine checks a company uses to keep its financial records accurate, safeguard assets, and ensure laws and internal rules are followed. For investors they matter because strong controls reduce the risk of accounting errors, fraud or surprise liabilities; think of them as locks, alarms and bookkeeping checklists that make a company’s reported results more trustworthy and lower the chance of unexpected losses.
reportable events regulatory
"there were no “reportable events” (as described in Item 16F(a)(1)(v) of Form 20-F)"
Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.
Form 20-F regulatory
"These material weaknesses are described in the Company’s annual report on Form 20-F"
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.

FAQ

What change in auditor did AZI disclose in this Form 6-K?
Autozi Internet Technology (Global) Ltd. dismissed Marcum Asia CPAs LLP as independent auditor on June 4, 2026, and engaged Assentsure PAC for the fiscal year ending September 30, 2026, following approval by the audit committee and board.

Did AZI report any disagreements with its former auditor Marcum Asia?
The company states there were no disagreements with Marcum Asia on accounting principles, financial statement disclosure, or audit scope and procedures that would have required reference in the auditor’s reports during the fiscal years 2024 and 2025 through dismissal.

What going-concern issue is highlighted for AZI in the auditor reports?
Marcum Asia’s reports on Autozi’s financial statements for the years ended September 30, 2024 and 2025 included an explanatory paragraph expressing substantial doubt about the company’s ability to continue as a going concern, indicating significant uncertainty about its future viability.

What internal control material weaknesses has AZI disclosed?
Autozi reports material weaknesses in internal controls, including insufficient accounting staff with U.S. GAAP and SEC reporting expertise and a lack of robust internal file management procedures. These weaknesses were described in the Form 20-F for the year ended September 30, 2025.

Has AZI consulted its new auditor on specific accounting issues before engagement?
The company states it did not consult Assentsure PAC on specific accounting principles, proposed transactions, or the type of audit opinion before engagement, and no written reports or decisive oral advice were provided on accounting or reporting matters.

What document from Marcum Asia accompanies AZI’s auditor change disclosure?
A letter from Marcum Asia CPAs LLP dated June 10, 2026, addressed to the SEC, is included as Exhibit 16.1. It relates to the change in Autozi’s independent registered public accounting firm and is incorporated by reference.

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

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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 UNDER

THE SECURITIES EXCHANGE ACT OF 1934

 

For the month of June 2026

 

Commission file number: 001-42255

 

Autozi Internet Technology (Global) Ltd.

(Exact name of registrant as specified in its charter)

 

Room 204, Building A

Intelligence Park No. 26 Yongtaizhuang North Road

Haidian District, Beijing, China

(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 ☐

 

 

 

 

 

 

CHANGES IN REGISTRANTS’ CERTIFYING ACCOUNTANT

 

(a) Dismissal of Certifying Accountant

 

Effective June 4, 2026, Autozi Internet Technology (Global) Ltd. (the “Company” or the “Registrant”) dismissed its independent auditors, Marcum Asia CPAs LLP (“Marcum Asia”), which action was recommend by the Audit Committee (the “Audit Committee”) of the Company’s Board of Directors (the “Board”) and approved by the Board , in each case on June 4, 2026..

 

Marcum Asia was initially engaged by the Company in July 2022 and provided audit services and issued audit reports on the Company’s financial statements up to the fiscal year ended September 30, 2025.

 

The principal accountant’s report of Marcum Asia on the financial statements of the Company as of and for the fiscal years ended September 30, 2024 and 2025 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except to the extant that such reports included an explanatory paragraph regarding substantial doubt about the Company’s ability to continue as a going concern.

 

For the fiscal years ended September 30, 2024 and 2025, and through the date of dismissal of Marcum Asia on June 4, 2026, (i) there were no disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions) between the Company and Marcum Asia 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 Marcum Asia, would have caused Marcum Asia to make reference to the subject matter of such disagreement in connection with their reports on the Company’s consolidated financial statements for the applicable period, and (ii) there were no “reportable events” (as described in Item 16F(a)(1)(v) of Form 20-F), other than that during the fiscal years ended September 30, 2024 and 2025, there were material weaknesses identified related to the Company’s internal controls, including: (1) lack of accounting staff and resources with appropriate knowledge of U.S. GAAP and SEC reporting and compliance requirements including but not limited to the procedures over identifying related party transactions and the disclosure controls; and (2) lack of internal file management procedures. These material weaknesses are described in the Company’s annual report on Form 20-F for the fiscal year ended September 30, 2025, which the Company filed on February 12, 2026, with the Securities and Exchange Commission.

 

Marcum Asia has provided a letter to us, dated June 10, 2026 and addressed to the SEC, which is attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

 

(b) Engagement of New Certifying Accountant

 

On June 4, 2026, the Audit Committee and the Board of Directors approved the engagement of Assentsure PAC (“New Auditor”) as the Company’s independent auditors for the fiscal year ending September 30, 2026.

 

During the two most recent fiscal years and in the subsequent period through the date of this report, we have not consulted with New Auditor regarding (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 no written report was provided to the Company or oral advice was provided that New 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 either the subject of a disagreement (as defined as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions) or any “reportable event” (as described in Item 16F(a)(1)(v) of Form 20-F).

 

Financial Statements and Exhibits

 

Exhibit No   Description
16.1   Letter of Marcum Asia CPAs LLP, dated June 10, 2026, regarding change in independent registered public accounting firm.

 

 

 

 


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, thereunto duly authorized.

 

Date: June 10, 2026

 

  Autozi Internet Technology (Global) Ltd.
   
  By: /s/ Houqi Zhang
  Name: Houqi Zhang
  Title: CEO and Chairman of the Board

 

 

Source: View Original Filing on SEC EDGAR

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