Black Titan switches external auditor to Guangdong Prouden

Black Titan Corporation has changed its independent registered public accounting firm, replacing Enrome LLP with Guangdong Prouden CPAs GP.

Rhea-AI Filing Summary

Black Titan Corporation has changed its independent registered public accounting firm, replacing Enrome LLP with Guangdong Prouden CPAs GP. Enrome’s engagement ended on January 30, 2026, and Guangdong Prouden’s engagement became effective on February 13, 2026, following approval by the company’s audit committee.

The company states that Enrome’s prior audit reports for the fiscal years ended July 31, 2025 and 2024 contained no adverse opinions or qualifications, and there were no disagreements on accounting or audit matters. The only reportable events were previously identified material weaknesses in internal control over financial reporting related to limited U.S. GAAP/SEC expertise and insufficient IT general controls, which Guangdong Prouden acknowledges and understands as reportable.

Insights

Audit & governance analyst

Auditor switch with acknowledged control weaknesses, but no reported disputes.

Black Titan Corporation is transitioning its external auditor from Enrome LLP to Guangdong Prouden CPAs GP, approved by the audit committee. The company notes that Enrome’s reports on the July 31, 2025 and 2024 financials were clean, without adverse opinions or scope or principle qualifications.

The filing emphasizes there were no disagreements with Enrome on accounting policies, disclosures, or audit procedures. The only reportable items were existing material weaknesses in internal control over financial reporting, including limited U.S. GAAP/SEC reporting expertise and gaps in IT general controls over core and accounting systems.

Guangdong Prouden did not provide prior consultations on transactions or audit opinions and is explicitly aware of the material weaknesses and that they are reportable events. Future company disclosures will be important to see how these internal control weaknesses are addressed and whether remediation efforts progress under the new auditor relationship.

FAQ

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

What auditor change did Black Titan Corporation (BTTC) disclose in this Form 6-K?

Black Titan Corporation replaced Enrome LLP with Guangdong Prouden CPAs GP as its independent registered public accounting firm. Enrome’s engagement ended January 30, 2026, and Guangdong Prouden’s engagement became effective February 13, 2026, following approval by the company’s audit committee.

Did Enrome issue any adverse opinions on Black Titan Corporation (BTTC) financial statements?

Enrome’s audit reports on Black Titan Corporation’s financial statements for the fiscal years ended July 31, 2025 and 2024 contained no adverse opinion or disclaimer. They were not qualified or modified regarding uncertainty, audit scope, or accounting principles according to the company’s disclosure.

Were there disagreements between Black Titan Corporation (BTTC) and Enrome over accounting or auditing matters?

The company reports no disagreements with Enrome on accounting principles, financial statement disclosure, or auditing scope or procedures. It states there were no disagreements as defined in Item 304(a)(1)(iv) of Regulation S-K during Enrome’s engagement through the dismissal date.

What internal control weaknesses did Black Titan Corporation (BTTC) identify in this filing?

Black Titan Corporation reports material weaknesses in internal control over financial reporting. These involve a lack of accounting staff with U.S. GAAP and SEC reporting expertise, and insufficient IT general controls over policies, user access, privileged access, and monitoring for core business and accounting systems.

Was Guangdong Prouden involved with Black Titan Corporation (BTTC) before being appointed auditor?

The company states neither it nor anyone on its behalf consulted Guangdong Prouden on accounting principles, specific transactions, or potential audit opinions before engagement. Guangdong Prouden also was not consulted on any disagreements or reportable events before its appointment as auditor.

Does Guangdong Prouden acknowledge Black Titan Corporation (BTTC) internal control weaknesses?

Yes. The filing notes that Guangdong Prouden is aware of the material weaknesses in Black Titan Corporation’s internal control over financial reporting. It further states that Guangdong Prouden understands these weaknesses constitute a reportable event under applicable disclosure requirements.

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Accepted by SEC EDGAR 02/20/2026 - 09:00 AM Learn about SEC filing dates

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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 February 2026

Commission File No. 001-42880

BLACK TITAN CORPORATION

(Registrant’s Name)

Level 8, Unit 8-02 The Bousteador, 10, Jalan PJU 7/6
Mutiara Damansara, 47800 Petaling Jaya
Selangor Darul Ehsan, Malaysia(Address of Principal Executive Offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

Change in Registrant’s Certifying Accountant

On January 29, 2026, the audit committee (the “Audit Committee”) of the board of directors of Black Titan Corporation (the “Company”) approved the change of the Company’s independent registered public accounting firm from Enrome LLP (“Enrome”) to Guangdong Prouden CPAs GP (“Guangdong Prouden”). The engagement with Enrome ended as of January 30, 2026, and the engagement of Guangdong Prouden became effective as of February 13, 2026. The change was approved by the Audit Committee of the Company’s board of directors. The Company’s decision of the dismissal was not the result of any disagreement between the Company and Enrome on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The principal accountant’s report of the Enrome on the financial statements of the Company as of and for the fiscal years ended July 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. Enrome was engaged in 2024.

From May 2024 through the date of dismissal, (i) there were no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Enrome on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to Enrome’s satisfaction, would have caused Enrome to make reference to the subject matter of the disagreement(s) in connection with its report to the subject matter of the disagreement; and (ii) there were no “reportable events” of the type described in Item 304(a)(1)(v) of Regulation S-K, except for the material weaknesses related to the Company’s internal control over financial reporting, including (i) lack of accounting staff and resources with appropriate knowledge of accounting principles generally accepted in the U.S. GAAP and SEC reporting and compliance requirements to design and implement formal period-end financial reporting policies and procedures to address complex technical accounting issue in accordance with GAAP and the SEC requirements, and (ii) lack of information technology general controls in the areas of IT policies and procedures, user provisioning and termination, privileged access and service organization monitoring who are responsible for change management over certain core business system and accounting system

We furnished a copy of the disclosures in this report to Enrome and requested that Enrome furnish us with a letter addressed to the SEC stating whether such firm agrees with the above statements or, if not, stating the respects in which it does not agree. A copy of the letter has been furnished as an exhibit to this report as Exhibit 16.1.

During the two most recent fiscal years and the subsequent interim period through February 13, 2026, neither the Company nor anyone on its behalf consulted with Guangdong Prouden regarding (i) the application of accounting principles to a specified transaction, either completed or proposed; the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided that Guangdong Prouden 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 in Item 304(a)(1)(iv) of Regulation S-K and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). Guangdong Prouden is aware of the material weaknesses described above and understands it is a reportable event.

Exhibits

Exhibits No.		Description
16.1		Letter of Enrome, regarding change in independent registered public accounting firm.

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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.

	Black Titan Corporation
	By:	/s/ Chay Weei Jye
	Name:	Chay Weei Jye
	Title:	Co-Chief Executive Officer

Dated: February 20, 2026

3

Filing Exhibits & Attachments

2 documents

Other Documents

• EX-16.1 EX-16.1 888 B
• EX-16 GRAPHIC 250.2 KB