Gorilla Technology (NASDAQ: GRRR) appoints UHY LLP as new auditor
Filing Impact
Filing Sentiment
Form Type
6-K
Rhea-AI Filing Summary
Gorilla Technology Group Inc. has changed its independent auditor, appointing UHY LLP and dismissing Marcum Asia CPAs LLP, effective April 30, 2026. The company states this followed a careful evaluation and was approved by its audit committee.
Marcum Asia’s audit reports on the company’s 2025 and 2024 consolidated financial statements contained no adverse opinions, disclaimers, or qualifications, and the company reports no disagreements or other reportable events with Marcum Asia through April 30, 2026. Marcum Asia provided a letter to the SEC confirming its agreement with the statements about the firm. The filing is also incorporated by reference into Gorilla’s existing F-3 and S-8 registration statements.
Positive
- None.
Negative
- None.
Key Figures
Auditor change effective date: April 30, 2026
Audit years covered: Fiscal years 2025 and 2024
Marcum Asia SEC letter date: May 6, 2026
+1 more
4 metrics
Auditor change effective date
April 30, 2026
Effective date of dismissal of Marcum Asia and appointment of UHY LLP
Audit years covered
Fiscal years 2025 and 2024
Years for which Marcum Asia audited Gorilla’s consolidated financial statements
Marcum Asia SEC letter date
May 6, 2026
Date of Marcum Asia’s letter agreeing with company statements about the firm
Incorporated registration forms
Forms F-3 and S-8
Form 6-K information incorporated by reference into multiple registration statements
Key Terms
independent registered public accounting firm, reportable events, internal control over financial reporting, incorporated by reference, +1 more
5 terms
independent registered public accounting firm financial
"appointed UHY LLP (“UHY”) as its independent registered public accounting firm and dismissed Marcum Asia"
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 other reportable events (as that term is described in Item 16F(a)(1)(v) of Form 20-F)"
internal control over financial reporting financial
"Marcum Asia has not conducted an audit of our internal control over financial reporting."
Internal control over financial reporting is a company’s system of procedures and checks designed to make sure its financial statements are accurate and complete, like a set of guardrails and verification steps that catch mistakes or fraud before numbers are published. Investors care because strong controls make reported results more trustworthy, lower the risk of surprise restatements or regulatory problems, and give greater confidence when valuing the company or comparing it to peers.
incorporated by reference regulatory
"The information included in this Report of Foreign Private Issuer on Form 6-K is hereby incorporated by reference"
Form 6-K regulatory
"We have read the statements made by Gorilla Technology Group Inc. in its Form 6-K dated May 6, 2026."
A Form 6-K is a report that companies listed in certain countries file to provide important updates, such as financial results, corporate changes, or other significant information, to regulators and investors. It functions like an official company update or news release, helping investors stay informed about developments that could affect their investment decisions.
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 May 2026
Commission File Number: 001-41448
(Translation of registrant’s name into English)
64 North Row
London, United Kingdom W1K 7DA
(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 in Registrant’s Certifying Accountant
On April 30, 2026, Gorilla Technology Group Inc. (the “Company”) appointed UHY LLP (“UHY”) as its independent registered public accounting firm and dismissed Marcum Asia CPAs LLP (“Marcum Asia”) as its independent registered public accounting firm, effective immediately. The appointment of UHY was made after a careful evaluation process undertaken by the Company and was approved by the audit committee of the board of directors of the Company.
Marcum Asia served as the Company’s independent registered public accounting firm from January 31, 2024 to April 30, 2026. The audit report of Marcum Asia on the consolidated financial statements of the Company as of and for the fiscal years ended December 31, 2025 and 2024 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, scope of accounting principles.
In connection with the audit of the Company's consolidated financial statements for the fiscal years ended December 31, 2025 and 2024, and in the subsequent interim period through April 30, 2026, there were no disagreements (as that term is used in Item 16F(a)(1)(iv) of Form 20-F) with Marcum Asia on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved to the satisfaction of Marcum Asia, would have caused Marcum Asia to make reference to such matters in its audit report. Marcum Asia has not conducted an audit of our internal control over financial reporting. There were no other reportable events (as that term is described in Item 16F(a)(1)(v) of Form 20-F) during the fiscal years ended December 31, 2025 and 2024, or in the subsequent period through April 30, 2026.
In accordance with Item 16F(a)(3) of Form 20-F, the Company provided Marcum Asia with a copy of the forgoing disclosure and requested Marcum Asia to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Marcum Asia agrees with the above statements. A copy of Marcum Asia’s letter, dated May 6, 2026, is filed as Exhibit 99.1 to this Form 6-K.
During the two most recent fiscal years and in the subsequent interim period through April 30, 2026, neither the Company nor anyone on its behalf consulted UHY with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed; or (ii) 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 by UHY that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue. Additionally, during the two most recent fiscal years and in the subsequent interim period through April 30, 2026, neither the Company nor anyone on its behalf consulted UHY with respect to any matter that was either the subject of a disagreement (as that term is used in Item 16F(a)(1)(iv) of Form 20-F) or a reportable event (as that term is described in Item 16F(a)(1)(v) of Form 20-F).
INCORPORATION BY REFERENCE
The information included in this Report of Foreign Private Issuer on Form 6-K is hereby incorporated by reference into the Company’s Registration Statements on Forms F-3 (File Nos. 333-274053, 333-267838 and 333-276708) and Forms S-8 (File Nos. 333-275749 and 333-294405) (including any prospectuses forming a part of such registration statements) and to be a part thereof from the date on which this Report of Foreign Private Issuer on Form 6-K is filed, to the extent not superseded by documents or reports subsequently filed or furnished.
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, thereunto duly authorized.
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Gorilla Technology Group Inc.
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Date: May 6, 2026
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By:
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/s/ Jayesh Chandan
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Name:
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Jayesh Chandan
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Title:
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Chief Executive Officer
(Principal Executive Officer)
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EXHIBITINDEX
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Exhibit
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Description
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99.1
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Letter of Marcum Asia to the U.S. Securities and Exchange Commission dated May 6, 2026.
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4
Exhibit 99.1
May 6, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Gorilla Technology Group Inc. in its Form 6-K dated May 6, 2026. We agree with the statements concerning our Firm in such Form 6-K; we are not in a position to agree or disagree with other statements of Gorilla Technology Group Inc. contained therein.
Very truly yours,
/s/ Marcum Asia CPAs LLP
Marcum Asia CPAs LLP
NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001
Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com
FAQ
What auditor change did Gorilla Technology Group Inc. (GRRR) disclose?
Gorilla Technology appointed UHY LLP as its independent registered public accounting firm and dismissed Marcum Asia CPAs LLP, effective April 30, 2026. The change followed an evaluation process and was approved by the company’s audit committee according to the disclosure.
Did Marcum Asia issue any adverse opinions on Gorilla Technology (GRRR) financials?
No. Marcum Asia’s audit reports on Gorilla Technology’s consolidated financial statements for the years ended December 31, 2025 and 2024 contained no adverse opinion, disclaimer of opinion, or qualifications regarding uncertainty, scope, or accounting principles as disclosed.
Were there any disagreements between Gorilla Technology (GRRR) and Marcum Asia?
The company reports no disagreements with Marcum Asia on accounting principles, financial statement disclosure, or audit scope and procedures for 2025, 2024, or the interim period through April 30, 2026, as defined under Item 16F(a)(1)(iv) of Form 20-F.
What did Marcum Asia tell the SEC about Gorilla Technology’s (GRRR) statements?
Marcum Asia sent a letter dated May 6, 2026 to the SEC stating it agreed with Gorilla Technology’s statements about the firm in the Form 6-K and was not in a position to agree or disagree with the company’s other statements in that report.
Did Gorilla Technology (GRRR) consult UHY LLP before appointing it as auditor?
The company states that during the two most recent fiscal years and through April 30, 2026, it did not consult UHY LLP on specific accounting applications, potential audit opinions, or any matters involving disagreements or reportable events under the Form 20-F Item 16F definitions.
How does this 6-K affect Gorilla Technology’s (GRRR) existing registration statements?
The information in this Form 6-K is incorporated by reference into Gorilla Technology’s existing F-3 and S-8 registration statements, becoming part of those filings from the Form 6-K filing date unless later documents supersede it according to the disclosure.