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 September 2026
Commission
File Number 001-42508
FBS
GLOBAL LIMITED
(Translation
of registrant’s name into English)
74
Tagore Lane, #02-00 Sindo Industrial Estate
Singapore
787498
(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:
Changes
in Registrant’s Certifying Accountant
Former
Independent Registered Public Accounting Firm
On
September 29, 2026, FBS Global Limited (the “Company”) dismissed its independent registered public accounting firm, NLA DFK
Assurance PAC (“NLA”). As a result, the client-auditor relationship between the Company and NLA ceased. The dismissal of
NLA was approved by the Company’s audit committee and board of directors.
The
audit report of NLA on the Company’s consolidated financial statements as of and for the year ended December 31, 2025 did not contain
an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.
NLA was engaged as the Company’s independent registered public accounting firm in 2025 and did not audit the Company’s consolidated
financial statements as of and for the year ended December 31, 2024.
During
the period from NLA’s engagement in 2025 through the fiscal year ended December 31, 2025, and for the subsequent interim period
through September 29, 2026, the Company had no “disagreements” (as described in Item 16F(a)(1)(iv) of Form 20-F) with NLA
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 NLA, would have caused it to make reference in connection with its opinion to the subject matter
of the disagreements.
During
the period from NLA’s engagement in 2025 through the fiscal year ended December 31, 2025, and for the subsequent interim period
through the date of this report, there was one “reportable event”, as that term is defined in Item 304(a)(1)(v) of Regulation
S-K and the instructions related thereto.
The
Company furnished NLA with a copy of this Form 6-K, providing NLA with the opportunity to furnish the U.S. Securities and Exchange Commission
(the “SEC”) with a letter stating whether it agrees with the statements made by the Company herein in response to Item 304(a)
of Regulation S-K and if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of NLA’s letter
addressed to the SEC relating to the statements made by the Company in this report.
New
Independent Registered Public Accounting Firm
On
September 29, 2026, upon the recommendation of the audit committee and the approval of the board of directors, the Company engaged Assentsure
PAC (“Assentsure”) as its new independent registered public accounting firm to audit the Company’s financial statements
for the fiscal year ending December 31, 2026.
During
the Company’s two most recent fiscal years ended December 31, 2025 and 2024 and through the subsequent interim period to September
29, 2026, the Company did not consult Assentsure with respect to (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 nor oral advice was provided to the Company that Assentsure 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 either
the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v)
of Regulation S-K.
EXHIBIT
INDEX
| Exhibit
Number |
|
Description |
| 16.1 |
|
Letter from NLA DFK Assurance PAC, dated September 30, 2026 |
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:
October 9, 2026 |
FBS
GLOBAL LIMITED |
| |
|
|
| |
By: |
/s/
Kelvin Ang |
| |
|
Kelvin
Ang |
| |
|
Chief
Executive Officer |
