[6-K] Baiya International Group Inc. Current Report (Foreign Issuer)

Rhea-AI Filing Summary

Baiya International Group Inc. replaced its independent auditor: the company dismissed Kreit & Chiu and engaged Onestop Assurance PAC as its new independent registered public accounting firm for the fiscal year ending December 31, 2025. The board approved the change.

The filing states Kreit & Chiu's audit reports for 2023 and 2024 were not adverse or qualified and contained no modifications. The company disclosed no disagreements with Kreit & Chiu and no reportable events in the two most recent fiscal years and through the subsequent interim period. A letter from Kreit & Chiu regarding the change is included as Exhibit 16.1.

Positive

• Kreit & Chiu's audit reports for 2023 and 2024 were unqualified
• No disagreements with the former auditor and no reportable events were disclosed for the covered periods
• Onestop Assurance PAC engaged as the new independent auditor for the fiscal year ending December 31, 2025

Negative

• None.

Insights

Financial Analyst

TL;DR: Auditor change appears routine; prior unqualified audits and absence of disagreements limit immediate investor concern.

The dismissal of Kreit & Chiu and engagement of Onestop Assurance PAC is disclosed as an administrative change to the company’s independent registered public accountant for fiscal 2025. Materially, the filing emphasizes that prior audit reports for 2023 and 2024 were unqualified and that there were no disagreements or reportable events during the covered periods, which suggests no outstanding audit disputes or errors disclosed by the former auditor. For investors, this is a neutral development unless further disclosures explain substantive reasons for the switch.

Audit/Governance Specialist

TL;DR: No reported audit disagreements or reportable events indicate no immediate audit-related governance red flags in the disclosed period.

The filing follows standard disclosure protocols for a change in certifying accountant: it confirms the prior auditor's reports were not modified and explicitly states the absence of disagreements and reportable events for the two most recent fiscal years and the interim period. The appointment of Onestop Assurance PAC as auditor for the fiscal year ending December 31, 2025 is documented, and the filing includes the outgoing auditor's letter as an exhibit. From a governance perspective, the record provided is complete for this action and does not, on its face, indicate accounting or audit quality concerns.

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 August 2025

Baiya International Group Inc.

(Translation of registrant’s name into English)

Room 18022, Floor 18, 112 W. 34th Street, New York, NY 10120

(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 ☐

CHANGES IN REGISTRANTS’ CERTIFYING ACCOUNTANT

(a) Dismissal of Certifying Accountant

Baiya International Group Inc. (the “Company” or the “Registrant”) dismissed its independent auditor, Kreit & Chiu CPA LLP (“Kreit & Chiu”), which action was approved by the Company’s Board of Directors on August 1, 2025.

Kreit & Chiu’s audit reports on the Company’s consolidated financial statements for the years ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company’s two most recent fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through August 5, 2025, (i) there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and Kreit & Chiu on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Kreit & Chiu’s satisfaction, would have caused Kreit & Chiu to make reference to the subject matter of the disagreement in connection with their reports; and (ii) there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K). 

(b) Engagement of New Certifying Accountant

On August 1, 2025, we engaged Onestop Assurance PAC (“Onestop”) as our independent auditors for the fiscal year ended December 31, 2025.

During the two most recent fiscal years and in the subsequent period through the date of this report, we have not consulted with Onestop with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on our consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.

Financial Statements and Exhibits

Exhibit No		Description
16.1		Letter of Kreit & Chiu CPA LLP dated August 8, 2025 regarding change in independent registered public accounting firm.

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: August 8, 2025	BAIYA INTERNATIONAL GROUP INC.
	By:	/s/ Siyu Yang
		Siyu Yang
		Chief Executive Officer

2

FAQ

What did Baiya International (BIYA) disclose in this Form 6-K?

The company disclosed it dismissed Kreit & Chiu as its independent auditor and engaged Onestop Assurance PAC as the new independent auditor for the fiscal year ending December 31, 2025.

Were there any disagreements between BIYA and the former auditor Kreit & Chiu?

No. The filing states there were no disagreements on accounting principles, financial statement disclosure, or auditing scope during the two most recent fiscal years and the subsequent interim period.

Did Kreit & Chiu’s prior audit reports include any qualifications or adverse opinions?

No. The filing states Kreit & Chiu’s audit reports for the years ended 2023 and 2024 did not contain an adverse opinion, disclaimer, or other qualification.

Is there supporting documentation included with the filing?

Yes. The filing includes a letter from Kreit & Chiu regarding the change in independent registered public accounting firm as Exhibit 16.1.

Has BIYA consulted the new auditor Onestop Assurance PAC on prior accounting matters?

The company states it has not consulted Onestop Assurance PAC on the application of accounting principles, audit opinions, or other items covered by Regulation S-K for the two most recent fiscal years and the subsequent period.