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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 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): December 31, 2025
KUN
PENG INTERNATIONAL LTD.
Formerly
known as CX Network Group Inc.
| Nevada |
|
333-169805 |
|
EIN
32-0538640 |
(State
or Other Jurisdiction
of
Incorporation) |
|
(Commission
File
Number) |
|
(I.R.S.
Employer
Identification
No.) |
Room
2069W, Sihui Building No 1008-B, Huihe South Street
Banbidian
Village
Gaobeidian
Town, Chaoyang District
Beijing,
PRC CHINA |
|
100124 |
| (Address of Principal Executive
Offices) |
|
(Zip Code) |
+86-10-87227012
Registrant’s
Telephone Number, Including Area Code
(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 (see General Instruction A.2. below):
| ☐ |
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 |
| Not Applicable |
|
None |
|
None |
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. ☐
CHANGE
OF CERTIFYING ACCOUNTANTS
Section
4 - Matters Related to Accountants and Financial Statements
Item
4.01 Changes in Registrant’s Certifying Accountant.
Resignation
of Previous Independent Registered Public Accounting Firm
On
December 31, 2025, Kun Peng International Ltd., a Nevada corporation (the “Company”) received the resignation of J&S
Associate PTL (“J&S”) as the Company’s independent registered public accounting firm. The resignation of J&S
was accepted and approved by our Board of Directors (“Board of Directors”) on January 1, 2026.
J&S’s
audit reports on the Company’s financial statements
as of and for the fiscal years ended September 30, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or
accounting principles, except that the audit reports on
the financial statements of the Company for the fiscal years ended September 30, 2025 and 2024 contained an uncertainty about the Company’s
ability to continue as a going concern.
During
our most recent fiscal year ended September 30, 2025 and through the date of this report, we have had no disagreements with J&S 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 J&S, would have caused it to make reference to the subject matter of such disagreements in
its report on our financial statements for such period.
During
our most recent fiscal year ended September 30, 2025 and through the date of this report, there have been no reportable events as defined
under Item 304(a)(1)(v) of Regulation S-K adopted by the Securities and Exchange Commission (the “SEC”).
We
provided J&S with a copy of this disclosure before the filing was made with the SEC. We requested that J&S provide us with a
letter addressed to the SEC stating whether or not it agrees with the above statements, and we received a letter from J&S stating
that it agrees with the above statements. A copy of such letter, dated January 5, 2026
is filed as Exhibit 16 to
this report.
Appointment
of New Independent Registered Public Accounting Firm
The
Company has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm.
During
the two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (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 our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item
304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting
firm, our Board of Directors considered all relevant factors, including the fact that GGF is registered with the Public Company Accounting
Oversight Board (the “PCAOB”).
Forward-Looking
Statements
Matters
discussed in this report may constitute forward-looking statements. Forward-looking statements include statements concerning plans, objectives,
goals, strategies, future events or performance, and underlying assumptions and other statements, other than statements of historical
facts. The words “believe,” “anticipate,” “intend,” “estimate,” “potential,”
“may,” “should,” “expect,” “pending” and similar expressions identify forward-looking
statements. The forward-looking statements in this report are based upon various assumptions. Although we believe that these assumptions
were reasonable when made, because these assumptions are inherently subject to significant uncertainties and contingencies, which are
difficult or impossible to predict and are beyond our control, we cannot assure you that we will achieve or accomplish these expectations.
EXHIBITS
Exhibit
Description
| 16 |
|
Letter from J&S Associate PTL addressed to the Securities and Exchange Commission dated January 5, 2026. |
| 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.
| |
KUN PENG INTERNATIONAL LTD. |
| |
|
|
| |
By: |
/s/ ZHUANG
Richun |
| Date:
January 6, 2026 |
|
ZHUANG Richun, Chief Executive Officer |
