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[6-K] Baird Medical Investment Holdings Ltd Current Report (Foreign Issuer)

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Form Type
6-K

Rhea-AI Filing Summary

Baird Medical Investment Holdings Limited reported a change in its independent auditor. The company dismissed Kreit & Chiu CPA LLP and appointed Guangdong Prouden CPAs GP as its new independent registered public accounting firm, effective February 10, 2026, for the year ended December 31, 2025.

Kreit & Chiu’s prior reports for the year ended December 31, 2024 contained no adverse opinions or qualifications, and the company states there were no disagreements on accounting, disclosure, or audit scope. However, the company continues to have material weaknesses in internal control over financial reporting, including insufficient U.S. GAAP/SEC-experienced staff and the absence of a comprehensive U.S. GAAP accounting policy manual and documented controls. The new auditor is aware these material weaknesses are considered a reportable event.

Positive

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Negative

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Insights

Baird Medical changes auditors while disclosing ongoing material control weaknesses.

Baird Medical replaced Kreit & Chiu CPA LLP with Guangdong Prouden CPAs GP as its independent auditor for the year ended December 31, 2025. The company indicates Kreit & Chiu issued clean opinions for 2024 and had no disagreements on accounting policies, disclosures, or audit procedures.

The filing highlights continuing material weaknesses in internal control over financial reporting: too few finance staff with U.S. GAAP and SEC expertise, and a lack of a comprehensive accounting policy manual and documented controls. These weaknesses can increase the risk of errors in financial statements until remediated.

The new auditor is explicitly informed that these weaknesses are reportable events, which means they will factor into future audit planning and disclosures. Subsequent annual and interim reports will be important for seeing whether management strengthens staffing, formalizes policies, and reports progress on remediating these control issues.

 

 

 

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 February 2026

Commission File Number 001-42300

 

Baird Medical Investment Holdings Limited

 

Room 202, 2/F, Baide Building, Building 11, No.15
Rongtong Street, Yuexiu District, Guangzhou,

Peoples Republic of 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   x   Form 40-F   ¨  

 

 

 

 

Change of Auditor

 

On February 10, 2026, Baird Medical Investment Holdings Limited (the “Company”), upon the approval and ratification of the board of directors of the Company (the “Board”) and the audit committee of the Board (the “Audit Committee”), dismissed Kreit & Chiu CPA LLP (“Kreit & Chiu”), the former independent registered public accounting firm of the Company, effective on February 10, 2026, and appointed Guangdong Prouden CPAs GP (the “New Auditor”) to serve as its independent registered public accounting firm, effective on February 10, 2026, for the year ended December 31, 2025.

 

Kreit & Chiu’s reports on the Company’s financial statements for the fiscal years ended December 31, 2024 did not contain any adverse opinion or disclaimers of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

 

Furthermore, during the fiscal years ended December 31, 2024 and through February 10, 2026, there were no disagreements, as defined in Item 16F(a)(1)(iv) of Form 20-F, with Kreit & Chiu on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Kreit & Chiu, would have caused Kreit & Chiu to make reference to the subject matter of the disagreements in connection with its reports on the Company’s financial statements for such year. In addition, during this time, there were no “reportable events,” as defined in Item 16F(a)(1)(v)(A)-(D) of Form 20-F, except for the material weaknesses related to the Company’s internal control over financial reporting, including (i) lack of sufficient financial reporting and accounting personnel with appropriate knowledge of U.S. GAAP and SEC reporting requirements to properly address certain accounting issues and to prepare and review financial statements and related disclosures in accordance with U.S. GAAP and SEC reporting requirements; and (ii) lack of comprehensive accounting policies and procedures manual in accordance with U.S. GAAP and documented controls which enable management and other personnel to understand and carry out their internal control responsibilities.

 

The Company provided Kreit & Chiu with a copy of the above disclosure and requested that Kreit & Chiu furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of Kreit & Chiu’s letter is filed as Exhibit 16.1 to this Form 6-K.

 

During the two most recent fiscal years and any subsequent interim periods prior to the engagement of the New Auditor, neither the Company, nor someone on behalf of the Company, has consulted the New Auditor regarding any of the matters described in Item 16F(a)(2)(i) and (ii) of Form 20-F. The New Auditor is aware of the material weaknesses described above and understands it is a reportable event.

 

 

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: February 10, 2026
     
  By: /s/ Haimei Wu
  Name: Haimei Wu
  Title: Chairwoman and Chief Executive Officer

 

 

 

 

 

EXHIBIT INDEX

 

Exhibit 
Number
  Description
16.1   Letter of Kreit & Chiu CPA LLP to the U.S. Securities and Exchange Commission dated February 10, 2026

 

 

 

 

Filing Exhibits & Attachments

1 document
Baird Medical

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