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Frontier Nuclear names MNP after DVG resignation

Frontier Nuclear & Minerals Inc. (symbol FNUC) reports a change in its independent registered public accounting firm.

Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

Frontier Nuclear & Minerals Inc. (symbol FNUC) reports a change in its independent registered public accounting firm. De Visser Gray LLP (DVG) resigned as auditor effective August 24, 2026, and this resignation was discussed with management and approved by the Board of Directors on the same date.

DVG had audited the company since May 3, 2021 and issued reports on the financial statements for the fiscal years ended June 30, 2024 and June 30, 2025 that contained no adverse opinion, disclaimer of opinion, or qualifications as to uncertainty, audit scope, or accounting principles. The company states that for those fiscal years and the subsequent interim period through August 24, 2026, there were no disagreements with DVG and no reportable events as defined under Form 20-F. On August 24, 2026, the company engaged MNP LLP as its new independent registered public accounting firm for the fiscal year ended June 30, 2026, and states it did not previously consult MNP on accounting or auditing matters described in the Form 20-F definitions.

Positive

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Effective date of auditor resignation August 24, 2026 Date De Visser Gray LLP resigned as independent registered public accounting firm
Fiscal years audited by DVG Fiscal years ended June 30, 2024 and June 30, 2025 Periods for which DVG issued audit reports on the company’s financial statements
Initial engagement date of DVG May 3, 2021 Date De Visser Gray LLP was initially engaged by the company
Engagement date of MNP LLP August 24, 2026 Date MNP LLP was engaged as the new independent registered public accounting firm
Letter from DVG August 28, 2026 Date of DVG letter attached as Exhibit 16.1 regarding the auditor change
independent registered public accounting firm regulatory
"DVG resigned as the independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
reportable events regulatory
"there were no "reportable events" (as described in Item 16F(a)(1)(v)"
Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.
disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F) regulatory
"there were no disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F"
Form 20-F regulatory
"as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions"
Form 20-F is the standardized annual disclosure that non-U.S. companies must file with the U.S. securities regulator when their shares are traded in the U.S.; it contains audited financial statements, a plain-language description of the business, management discussion, governance details and key risk factors. It matters to investors because it provides a consistent, comparable company “report card” and rulebook, helping buyers assess financial health, governance and risks before investing.
foreign private issuer regulatory
"FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER"
A foreign private issuer is a company organized outside the United States that meets tests showing it is primarily foreign-controlled and therefore qualifies for a different set of U.S. reporting rules. For investors, that means the company files less frequent or differently formatted disclosures with U.S. regulators and may follow home-country accounting and governance practices, so buying its stock is like dining at a well-reviewed restaurant that follows its home kitchen’s rules instead of the local menu — you get access but should check what standards apply.

FAQ

What auditor change did Frontier Nuclear & Minerals Inc. (FNUC) announce?
Frontier Nuclear & Minerals Inc. announced that De Visser Gray LLP (DVG) resigned as its independent registered public accounting firm effective August 24, 2026, and the company engaged MNP LLP as its new independent registered public accounting firm for the fiscal year ended June 30, 2026.

Were there any disagreements between FNUC and its former auditor De Visser Gray LLP?
The company states that for the fiscal years ended June 30, 2024 and June 30, 2025, and the interim period through August 24, 2026, there were no disagreements with De Visser Gray LLP on accounting principles, financial statement disclosure, or auditing scope or procedures.

Did DVG issue any qualified or adverse opinions on FNUC’s financial statements?
The reports of De Visser Gray LLP on Frontier Nuclear & Minerals Inc.’s financial statements for the fiscal years ended June 30, 2024 and June 30, 2025 contained no adverse opinion, no disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

When did MNP LLP begin serving as FNUC’s independent registered public accounting firm?
Frontier Nuclear & Minerals Inc. engaged MNP LLP as its independent registered public accounting firm on August 24, 2026 for the fiscal year ended June 30, 2026, following approval by the company’s Audit Committee and Board of Directors.

Did FNUC consult MNP LLP on accounting issues before their engagement?
The company states that during the fiscal years ended June 30, 2024 and June 30, 2025 and the interim period through August 24, 2026, it did not consult MNP LLP on the application of accounting principles, audit opinions, or matters involving disagreements or reportable events as defined in Form 20-F.

What document from De Visser Gray LLP is attached to FNUC’s 6-K about the auditor change?
A letter from De Visser Gray LLP dated August 28, 2026, addressed to the Securities and Exchange Commission regarding the change in independent registered public accounting firm, is attached as Exhibit 16.1 and incorporated by reference.

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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 August 2026

Commission File Number: 001-41085

FRONTIER NUCLEAR AND MINERALS INC.
(Translation of registrant's name into English)

360 Main St., 30th Floor
Winnipeg, Manitoba R3C 4G1 Canada
(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

(a) Dismissal of Certifying Accountant

Effective Augst 24, 2026, De Visser Gray LLP ("DVG") resigned as the independent registered public accounting firm of Frontier Nuclear and Minerals Inc. (the "Company" or the "Registrant"). The resignation was discussed by management with DVG and was recommended to the Company's Board of Directors (the "Board") and was approved by the Board on August 24, 2026.

DVG was initially engaged by the Company on May 3, 2021, and provided audit services and issued audit reports on the Company's financial statements up to the fiscal year ended June 30, 2025.

The reports of DVG on the financial statements of the Company for the fiscal years ended June 30, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

For the fiscal years ended June 30, 2025 and 2024, and the subsequent interim period through August 24, 2026, (i) there were no disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions) between the Company and DVG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of DVG, would have caused DVG to make reference to the subject matter of such disagreement in connection with their reports on the Company's consolidated financial statements for the applicable period, and (ii) there were no "reportable events" (as described in Item 16F(a)(1)(v) of Form 20-F).

The Company provided DVG with a copy of the foregoing disclosure and requested DVG to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not DVG agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of DVG's letter dated August 28, 2026 is attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

(b) Engagement of New Certifying Accountant

On August 24, 2026, the Company engaged MNP LLP ("MNP") as its independent registered public accounting firm for the fiscal year ended June 30, 2026. The engagement was approved by the Audit Committee and the Board on August 24, 2026.

During the years ended June 30, 2025 and 2024 and the subsequent interim period through August 24, 2026, neither the Company nor anyone acting on the Company's behalf, consulted with MNP regarding (i) 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 no written report was provided to the Company or oral advice was provided that MNP 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 16F(a)(1)(iv) of Form 20-F and the related instructions) or any "reportable event" (as described in Item 16F(a)(1)(v) of Form 20-F).

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.

  FRONTIER NUCLEAR AND MINERALS INC.
  (Registrant)
     
Date: August 28, 2026 By /s/ Kyle Nazareth
    Kyle Nazareth
    Chief Financial Officer

EXHIBIT INDEX

Exhibit Description of Exhibit
   
16.1 Letter of De Visser Gray LLP, dated August 28, 2026, regarding change in independent registered public accounting firm

Source: View Original Filing on SEC EDGAR

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