Cheetah Net (NASDAQ: CTNT) appoints Tang Qian as new auditor for 2026 audits

Rhea-AI Filing Summary

Cheetah Net Supply Chain Service Inc. has changed its independent registered public accounting firm. The audit committee dismissed Assentsure PAC and engaged Tang Qian & Associates PLLC to audit the fiscal year ending December 31, 2026. Assentsure had served as auditor from October 2, 2023 to January 6, 2026, and its reports on the 2024 and 2023 financial statements contained no adverse opinions, disclaimers, or qualifications. The company states there were no disagreements with Assentsure on accounting, disclosure, or audit scope, and no reportable events other than previously disclosed material weaknesses in internal control over financial reporting. Cheetah Net also notes it did not consult Tang Qian on the types of matters described in Regulation S-K Item 304(a)(2) before the engagement.

Insights

Audit and Corporate Governance Analyst

Cheetah Net switches auditors with no reported disputes.

Cheetah Net Supply Chain Service Inc. replaced Assentsure PAC with Tang Qian & Associates PLLC as its independent registered public accounting firm for the fiscal year ending December 31, 2026. Auditor changes can reflect normal rotation or strategic preference, and the company states that Assentsure’s reports for 2024 and 2023 contained no adverse opinions, disclaimers, or qualifications.

The disclosure specifies there were no disagreements with Assentsure on accounting principles, financial statement disclosure, or audit scope, and no reportable events beyond previously disclosed material weaknesses in internal control over financial reporting. This suggests continuity in how past financial statements are viewed, while acknowledging ongoing control remediation needs.

The company also indicates it did not consult Tang Qian on matters covered by Regulation S-K Item 304(a)(2) before engaging the firm. Subsequent periodic reports for periods ending after December 31, 2026 will reflect Tang Qian’s audit work and may provide more detail on how the new auditor assesses internal controls.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Understanding 8-K Material Events →

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): January 6, 2026

Cheetah Net Supply Chain Service Inc.

(Exact name of registrant as specified in its charter)

North Carolina		001-41761		81-3509120
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

8707 Research Drive, Irvine, California		92618
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (949) 740-7799

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Class A Common Stock		CTNT		The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company x

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Item 4.01 Changes in Registrant’s Certifying Accountant.

On January 6, 2026, the audit committee of the board of directors of Cheetah Net Supply Chain Service Inc. (the “Corporation”) approved the dismissal of Assentsure PAC (“Assentsure”) and the engagement of Tang Qian & Associates PLLC (“Tang Qian”) to serve as the independent registered public accounting firm of the Corporation for the fiscal year ending December 31, 2026.

Assentsure was the Corporation’s independent registered public accounting firm from October 2, 2023 to January 6, 2026. Assentsure’s reports on the Corporation’s financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During the Corporation’s two most recent fiscal years and through January 6, 2026, there were no disagreements with Assentsure on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Assentsure’s satisfaction, would have caused Assentsure to make reference to the subject matter of the disagreement in connection with its report on the Corporation’s financial statements for such periods. Furthermore, during the Corporation’s two most recent fiscal years and through January 6, 2026, there were no “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation S-K, except for the previously disclosed identification of material weaknesses in the Company’s internal control over financial reporting.

The Corporation has provided Assentsure with a copy of the above disclosure and requested that Assentsure furnish a letter addressed to the U.S. Securities and Exchange Commission (the “Commission”) stating whether or not it agrees with the above statements. A copy of Assentsure’s letter is filed hereto as Exhibit 16.1.

During the Corporation’s two most recent fiscal years and through January 6, 2026, neither the Corporation nor anyone on its behalf consulted Tang Qian with respect to any matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit Number		Exhibit
16.1		Letter, dated January 7, 2026, from Assentsure addressed to the Commission
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

2

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 hereunto duly authorized.

	Cheetah Net Supply Chain Service Inc.
Date: January 7, 2026	By:	/s/ Huan Liu
		Huan Liu
		Chief Executive Officer, Director, and Chairman of the Board of Directors (Principal Executive Officer)

FAQ

Why did Cheetah Net (CTNT) change its independent auditor?

The audit committee of Cheetah Net Supply Chain Service Inc. approved dismissing Assentsure PAC and engaging Tang Qian & Associates PLLC as the independent registered public accounting firm for the fiscal year ending December 31, 2026. The filing does not state a specific reason beyond this decision.

Who is the new independent registered public accounting firm for Cheetah Net (CTNT)?

Tang Qian & Associates PLLC has been engaged as Cheetah Net’s independent registered public accounting firm for the fiscal year ending December 31, 2026.

Did Cheetah Net (CTNT) report any disagreements with former auditor Assentsure PAC?

The company states that during its two most recent fiscal years and through January 6, 2026, there were no disagreements with Assentsure on accounting principles, financial statement disclosure, or auditing scope or procedure that would have required mention in Assentsure’s reports.

Did Assentsure’s audit reports on Cheetah Net’s 2023 and 2024 financial statements contain adverse opinions?

No. Assentsure’s reports on Cheetah Net’s financial statements for the fiscal years ended December 31, 2024 and December 31, 2023 did not contain adverse opinions or disclaimers of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

What reportable events did Cheetah Net (CTNT) disclose in connection with the auditor change?

The company states there were no reportable events under Regulation S-K Item 304(a)(1)(v) during the past two fiscal years and through January 6, 2026, except for previously disclosed material weaknesses in its internal control over financial reporting.

Did Cheetah Net consult Tang Qian before appointing it as auditor?

The company reports that during its two most recent fiscal years and through January 6, 2026, neither it nor anyone on its behalf consulted Tang Qian & Associates PLLC on matters or reportable events described in Regulation S-K Item 304(a)(2)(i) and (ii).

What exhibits are included with Cheetah Net’s 8-K about the auditor change?

The exhibits include Exhibit 16.1, which is a letter dated January 7, 2026 from Assentsure addressed to the U.S. Securities and Exchange Commission, and an Inline XBRL cover page data file identified as Exhibit 104.