China Natural Resources swaps audit firm to HYYH CPA
China Natural Resources, Inc. changed its independent auditor, appointing HYYH CPA LLC as its registered public accounting firm for the fiscal year ended December 31, 2025, effective January 29, 2026.
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Rhea-AI Filing Summary
China Natural Resources, Inc. changed its independent auditor, appointing HYYH CPA LLC as its registered public accounting firm for the fiscal year ended December 31, 2025, effective January 29, 2026. HYYH is registered with the PCAOB and will conduct its audit under PCAOB standards.
The company dismissed its prior auditor, ARK Pro CPA & Co, on the same date. ARK’s audit report on the 2024 consolidated financial statements contained no adverse opinion, disclaimer, or qualifications. The company states there were no disagreements or reportable events with ARK through January 29, 2026.
ARK had not completed, and therefore had not issued, an audit report for 2025 at the time of dismissal. The company also states it did not consult HYYH on specific accounting or auditing matters before the appointment. ARK provided a letter to the SEC confirming agreement with key portions of these disclosures.
FAQ
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What auditor did China Natural Resources (CHNR) appoint for its 2025 financial statements?
Which audit firm did China Natural Resources (CHNR) dismiss and when?
Did ARK’s audit opinion on China Natural Resources’ 2024 financial statements contain any qualifications?
Were there any disagreements between China Natural Resources (CHNR) and ARK before the auditor change?
Did China Natural Resources consult HYYH on accounting matters before appointing it as auditor?
What did ARK say in its letter to the SEC regarding China Natural Resources’ disclosure?
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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 January 2026
Commission File Number 0-26046
China Natural Resources, Inc.
(Exact name of registrant as specified in its charter)
Room 2205, 22/F, West Tower, Shun Tak Centre,
168-200 Connaught Road Central, Sheung Wan, Hong Kong
(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 þ Form 40-F ¨
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ¨
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ¨
Change in Registrant’s Certifying Accountants
China Natural Resources, Inc. (the “Company”) announced the appointment of HYYH CPA LLC (“HYYH”) as its independent registered public accounting firm for the fiscal year ended December 31, 2025, effective January 29, 2026. The appointment was made after a careful and thorough evaluation process and has been approved by the audit committee of the Company’s Board of Directors. HYYH is a public accounting firm registered with the Public Company Accounting Oversight Board of the United States (“PCAOB”). HYYH is subject to the PCAOB’s oversight and will conduct its audit of the Company in accordance with the standards established by the PCAOB.
HYYH succeeds ARK Pro CPA & Co (“ARK”), the Company’s previous independent registered public accounting firm. ARK was dismissed by the Company on January 29, 2026 and is committed to working with the Company and HYYH to ensure a seamless transition. The audit report of ARK on the Company’s consolidated financial statements for the fiscal year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles.
During the audit for the fiscal year ended December 31, 2024 and the subsequent period through the dismissal date of January 29, 2026, there have been (i) no disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions thereto) between the Company and ARK 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 ARK, would have caused ARK to make reference to the subject matter of the disagreements in connection with its report on the consolidated financial statements for such year, and (ii) no “reportable events” (as defined in Item 16F(a)(1)(v) of Form 20-F). At the time of ARK’s dismissal, ARK has not completed their audit and therefore has no rendered their audit report on the Company’s consolidated financial statements as of and for the year ended December 31, 2025.
For the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through January 29, 2026, neither the Company nor anyone acting on its behalf consulted with HYYH on either (a) 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 nor oral advice was provided to the Company by HYYH that HYYH concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (b) any matter that was the subject of a disagreement (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions thereto) or a reportable event (as defined in Item 16F(a)(1)(v) of Form 20-F).
The Company has provided ARK with a copy of the disclosure it is making in this Current Report on Form 6-K and requested from ARK a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosure. A copy of ARK’s letter dated January 29, 2026 is attached hereto as Exhibit 16.1.
Exhibits
| Exhibit No. | Description |
| 16.1 | Letter of ARK dated January 29, 2026 regarding change in independent registered public accounting firm |
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.
|
CHINA NATURAL RESOURCES, INC.
| |||
| Date: January 29, 2026 | By: | /s/ Wong Wah On Edward | |
| Wong Wah On Edward | |||
| Chairman and Chief Executive Officer | |||
Exhibit 16.1
January 29, 2026
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, DC 20549
U.S.A.
Ladies and Gentlemen:
We have read the statements concerning our firm contained in Form 6-K of China Natural Resources, Inc. dated and filed with the Securities and Exchange Commission on January 29, 2026, and are in agreement with the statements concerning our firm contained in the second, third and fifth paragraphs. We have no basis to agree or disagree with other statements contained therein.
Very truly yours
/s/ARK Pro CPA & Co
ARK Pro CPA & Co Hong Kong, China