Lianhe Sowell (LHSW) appoints EliteCPA P.C. as new auditor
Filing Impact
Filing Sentiment
Form Type
6-K
Rhea-AI Filing Summary
Lianhe Sowell International Group Ltd has replaced WWC, P.C. with EliteCPA P.C. as its independent registered public accounting firm, effective March 14, 2026, after an evaluation approved by the audit committee. The company states the change was not due to any disagreement with WWC over accounting principles, financial disclosures, or audit procedures, and WWC’s audit reports for the fiscal years ended March 31, 2025 and 2024 contained no adverse or qualified opinions. The company also reports no disagreements or reportable events with WWC in the two most recent fiscal years and confirms it had not previously consulted EliteCPA on accounting or auditing matters that influenced its decisions.
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FAQ
What auditor change did Lianhe Sowell (LHSW) announce in this 6-K?
Lianhe Sowell International Group Ltd appointed EliteCPA P.C. as its independent registered public accounting firm, replacing WWC, P.C., effective March 14, 2026. The change followed a company evaluation and was approved by the audit committee of the board of directors.
Did Lianhe Sowell (LHSW) report any disagreements with WWC, P.C.?
The company reports no disagreements with WWC, P.C. on accounting principles, financial statement disclosure, or auditing scope or procedures during the two most recent fiscal years. It also states there were no disagreements that would have required mention in WWC’s audit opinions.
How were WWC, P.C.’s prior audit opinions on Lianhe Sowell (LHSW) characterized?
WWC, P.C.’s audit reports on Lianhe Sowell’s consolidated financial statements for the fiscal years ended March 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications. They were not modified regarding uncertainty, audit scope, or accounting principles applied.
Did Lianhe Sowell (LHSW) previously consult EliteCPA P.C. before its engagement?
The company states that, in the two most recent fiscal years before hiring EliteCPA P.C., it did not consult EliteCPA on applying accounting principles, potential audit opinions, or any matters involving disagreements or reportable events as defined under Form 20-F Item 16F.
What additional document from WWC, P.C. accompanies Lianhe Sowell’s 6-K?
Lianhe Sowell includes as Exhibit 16.1 a letter from WWC, P.C. to the U.S. Securities and Exchange Commission dated March 18, 2026. This letter addresses whether WWC agrees with the company’s description of the circumstances surrounding the auditor change.