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CIMG Inc. (NASDAQ: IMG) replaces Assentsure with ST & Partners PLT

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

CIMG Inc. has changed its independent auditor. On February 18, 2026, the audit committee dismissed Assentsure PAC as the company’s independent registered public accounting firm and engaged ST & Partners PLT for the fiscal year ending September 30, 2026, including reviews of specified interim periods.

The company states that Assentsure’s reports for the years ended September 30, 2025 and 2024 contained no adverse opinions or disclaimers and were not qualified. It also reports no disagreements or reportable events with Assentsure over those fiscal years or the subsequent interim period, and has filed Assentsure’s confirmation letter as an exhibit.

Positive

  • None.

Negative

  • None.

Insights

CIMG rotates auditors, reporting clean prior opinions and no disputes.

CIMG Inc. is replacing Assentsure PAC with ST & Partners PLT as its independent auditor starting with the fiscal year ending September 30, 2026, including reviews of interim quarters. Auditor changes can matter because they influence how financial reporting is overseen and reviewed.

The company emphasizes that Assentsure’s prior reports were unqualified and that there were no disagreements or reportable events through the dismissal date, which reduces concern that the switch stems from identified accounting issues. Assentsure’s letter to the SEC, filed as an exhibit, is a standard confirmation step in this type of transition.

Actual implications will depend on how quickly ST & Partners becomes familiar with the business and whether future filings for the 2026 fiscal year and related quarters continue to show consistent accounting policies and unqualified audit opinions.

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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): February 18, 2026

 

CIMG Inc.

(Exact name of registrant as specified in its charter)

 

Nevada   001-39338   38-3849791

(State or other jurisdiction

of incorporation or organization

 

(Commission

File No.)

 

(IRS Employer

Identification No.)

 

Room R2, FTY D, 16/F, Kin Ga Industrial Building,

9 San On Street, Tuen Mun, Hong Kong

(Address of principal executive offices)

 

+ 852 70106695

 

(Registrant’s telephone number, including area code)

 

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
Common Stock, $0.00001 par value   IMG   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

 

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.

 

(a) Dismissal of Former Independent Registered Public Accounting Firm

 

On February 18, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of CIMG Inc.(the “Company”) approved the dismissal of Assentsure PAC (“Assentsure”) as the Company’s independent registered public accounting firm, effective as of such date.

 

The reports of Assentsure on the Company’s consolidated financial statements for the fiscal years ended September 30, 2025 and September 30, 2024 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

 

During the Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the date of dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Assentsure 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 Assentsure, would have caused Assentsure to make reference thereto in its reports on the Company’s financial statements.

 

During the Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the date of dismissal, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

 

The Company has provided Assentsure with a copy of the foregoing disclosures and has requested that Assentsure furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Assentsure’s letter, dated February 19, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

 

(b) Engagement of New Independent Registered Public Accounting Firm

 

On February 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ST & Partners”) as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026.

 

ST & Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026, and June 30, 2026.

 

During the Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s appointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners 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 neither a written report nor oral advice was provided to the Company that ST & Partners concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

 

Item 9.01 Financial Statement and Exhibits

 

(d) Exhibits.

 

Exhibit No.   Description
16.1   Letter to the Securities and Exchange Commission from Assentsure PAC.
104   Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

 

 

 

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.

 

  CIMG Inc.
     
Dated: February 19, 2026 By: /s/ Jianshuang Wang
  Name: Jianshuang Wang
  Title: Chief Executive Officer

 

 

 

FAQ

What change in auditors did CIMG Inc. (IMG) disclose?

CIMG Inc. reported that its audit committee dismissed Assentsure PAC and engaged ST & Partners PLT as its independent registered public accounting firm for the fiscal year ending September 30, 2026, including reviews of interim quarterly financial statements.

Did CIMG Inc. report any disagreements with its former auditor Assentsure PAC?

CIMG Inc. states there were no disagreements with Assentsure PAC on accounting principles, financial statement disclosure, or auditing scope during the fiscal years ended September 30, 2025 and 2024, and the subsequent interim period through the dismissal date, as defined under Regulation S-K.

How were Assentsure PAC’s prior audit opinions on CIMG Inc. described?

The company notes that Assentsure PAC’s reports on CIMG Inc.’s consolidated financial statements for the years ended September 30, 2025 and 2024 did not contain adverse opinions or disclaimers and were not qualified or modified for uncertainty, audit scope, or accounting principles.

What work will ST & Partners PLT perform for CIMG Inc. (IMG)?

ST & Partners PLT has been engaged to audit CIMG Inc.’s consolidated financial statements for the fiscal year ending September 30, 2026 and to review interim financial statements for the quarters ending December 31, 2025, March 31, 2026, and June 30, 2026.

Did CIMG Inc. consult ST & Partners before appointing them auditor?

CIMG Inc. reports that neither it nor anyone acting on its behalf consulted ST & Partners about accounting principles, potential audit opinions, or issues involving disagreements or reportable events during the fiscal years ended September 30, 2025 and 2024 or the subsequent interim period.

What exhibits accompanied CIMG Inc.’s 8-K about the auditor change?

The filing includes an exhibit with Assentsure PAC’s letter to the Securities and Exchange Commission stating its position on the company’s disclosures, along with the cover page interactive data file embedded within the Inline XBRL document as another listed exhibit.

Filing Exhibits & Attachments

5 documents
CIMG Inc

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