Big Tree Cloud (DSY) appoints HTL International as new independent auditor

Rhea-AI Filing Summary

Big Tree Cloud Holdings Limited changed its independent auditor, appointing HTL International, LLC as its registered public accounting firm effective March 19, 2026, replacing Audit Alliance LLP, which was dismissed March 18, 2026. The company states this decision followed a careful evaluation and was approved by its audit committee.

The company reports no disagreements with Audit Alliance over accounting principles, financial disclosures, or audit scope during the past two fiscal years, and prior audit reports contained no adverse or disclaimed opinions. Previously disclosed material weaknesses in internal control remain the only "reportable events." Audit Alliance has been asked to confirm its agreement with these disclosures in a letter filed as Exhibit 16.1. The company also states it did not consult HTL on accounting or audit matters before the engagement.

Insights

Audit & Governance Analyst

Auditor change with no reported disputes, framed as a governance decision.

Big Tree Cloud Holdings Limited is transitioning its external audit from Audit Alliance LLP to HTL International, LLC, with audit committee approval. The filing emphasizes that Audit Alliance’s prior opinions were clean and that there were no disagreements over accounting policies, disclosures, or audit procedures.

This points to a governance or resourcing-driven change rather than a response to a specific audit dispute. The only reportable items referenced are previously disclosed material weaknesses in internal control, which remain relevant to overall reporting quality. A confirming letter from Audit Alliance is included as an exhibit, providing additional third‑party comfort about the absence of disagreements.

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 March 2026

Commission File Number: 001-42114

Big Tree Cloud Holdings Limited

Building B4, Qianhai Shengang Fund Town
Nanshan District, Shenzhen, China 518052
+86 0755 2759-5623
(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 ☒     Form 40-F ☐

Change of Auditor

On March 18, 2026, Big Tree Cloud Holdings Limited (the “Company”) appointed HTL International, LLC (“HTL”) as its independent registered public accounting firm, effective on March 19, 2026. HTL replaces Audit Alliance LLP (“Audit Alliance”), the former independent registered public accounting firm, which the Company dismissed on March 18, 2026. The appointment of HTL was made after careful consideration and evaluation process by the Company and has been approved by the audit committee of the board of directors of the Company. The Company’s decision to make this change was not the result of any disagreement between the Company and Audit Alliance on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The audit report of Audit Alliance on the consolidated financial statements of the Company as of June 30, 2025 and 2024 and for the fiscal years ended June 30, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, scope of accounting principles. Furthermore, during the Company’s two most recent fiscal years and through March 18, 2026, there were no disagreements with Audit Alliance on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Audit Alliance’s satisfaction, would have caused Audit Alliance to make reference to the subject matter of the disagreement in connection with its report on the Company’s financial statements for such periods. During the Company’s two most recent fiscal years and through March 18, 2026, there were no “reportable events” as that term is described in Item 16F(a)(1)(v) of Form 20-F, other than the material weaknesses reported by management in the annual report on Form 20-F filed with the U.S. Securities and Exchange Commission (the “SEC”) on October 30, 2025.

The Company has provided Audit Alliance with a copy of the above disclosure and requested that Audit Alliance furnish a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of Audit Alliance’s letter is filed hereto 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 HTL, neither the Company, nor someone on behalf of the Company, has consulted HTL regarding 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 consolidated financial statements, and neither a written report was provided to the Company or oral advice was provided that HTL concluded was an important factor considered by the Company in reaching a decision as to the 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 related instructions to Item 16F of Form 20-F, or any reportable events as described in Item 16F(a)(1)(v) of Form 20-F.

1

EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter of Audit Alliance LLP to the U.S. Securities and Exchange Commission dated March 18, 2026

2

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.

Date: March 20, 2026
	Big Tree Cloud Holdings Limited
	By:	/s/ Wenquan Zhu
	Name:	Wenquan Zhu
	Title:	Chairman of the Board of Directors and Co-Chief Executive Officer

3

FAQ

What change in auditor did Big Tree Cloud (DSY) disclose in its Form 6-K?

Big Tree Cloud Holdings Limited appointed HTL International, LLC as its new independent auditor, replacing Audit Alliance LLP. The change is effective March 19, 2026, following audit committee approval, and covers the role of independent registered public accounting firm for the company’s consolidated financial statements.

Did Big Tree Cloud (DSY) report any disagreements with its former auditor Audit Alliance?

The company reports no disagreements with Audit Alliance over accounting principles, disclosures, or audit scope. It states that, during the two most recent fiscal years and through March 18, 2026, no such disagreements occurred that would have been referenced in Audit Alliance’s reports on the financial statements.

What did Big Tree Cloud (DSY) say about prior audit opinions from Audit Alliance?

The prior Audit Alliance reports did not include adverse opinions, disclaimers, or qualifications. They were not modified for uncertainty, scope, or accounting principles on the company’s consolidated financial statements for the fiscal years ended June 30, 2025 and 2024, according to the disclosure.

Were there any reportable events related to Big Tree Cloud’s (DSY) auditor change?

The company states there were no new reportable events tied to the change in auditor. It notes only previously disclosed material weaknesses in internal control, referenced from its Form 20-F filed October 30, 2025, as reportable events under the relevant Form 20-F definition.

Did Big Tree Cloud (DSY) consult HTL International before appointing it as auditor?

The company says it did not consult HTL International on accounting or audit issues before engagement. It reports no prior written reports or oral advice from HTL that influenced decisions on accounting principles, audit opinions, disagreements, or reportable events before HTL’s appointment.

What is the purpose of Audit Alliance’s letter filed as Exhibit 16.1 for Big Tree Cloud (DSY)?

Audit Alliance was asked to provide a letter to the SEC stating whether it agrees with Big Tree Cloud’s disclosure. The letter, filed as Exhibit 16.1, is intended to confirm Audit Alliance’s perspective on the described absence of disagreements and reportable events related to its engagement.

Filing Exhibits & Attachments

1 document

Other Documents

• EX-16.1 LETTER OF AUDIT ALLIANCE LLP TO THE U.S. SECURITIES AND EXCHANGE COMMISSION DATE 3.6 KB