mF International (MFI) replaces Summit with Enrome LLP as independent auditor
Rhea-AI Filing Summary
mF International Limited reported a change in its independent auditor. The Audit Committee dismissed Summit Group CPAs, P.C. and appointed Enrome LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2025, effective May 22, 2026. Summit’s audit report on the 2024 financial statements contained no adverse opinion, disclaimer, or qualifications. The company states there were no disagreements with Summit and no reportable events, apart from previously disclosed material weaknesses in internal control reported in its 2024 Form 20-F. Summit provided a letter to the SEC confirming its agreement with the company’s description of the relationship and its termination.
Positive
- None.
Negative
- None.
Insights
Auditor change with no reported disputes, but recurring control weaknesses remain noted.
mF International Limited replaced Summit Group CPAs, P.C. with Enrome LLP as its independent auditor for the fiscal year ending December 31, 2025. The decision was approved by the Audit Committee and became effective on May 22, 2026.
The company discloses that Summit’s 2024 audit opinion was clean and that there were no disagreements or reportable events, aside from material weaknesses in internal control that management had already reported in its Form 20-F. Summit’s letter to the SEC confirms it agrees with the statements that relate to it.
The filing also notes that neither the company nor its representatives consulted Enrome on accounting treatments or audit opinions before engagement. Subsequent filings for the 2025 fiscal year will show how Enrome assesses the same control environment and whether internal control weaknesses continue or are remediated.
Key Figures
Key Terms
independent registered public accounting firm financial
reportable events regulatory
material weaknesses financial
Audit Committee financial
Form 6-K regulatory
Form 20-F regulatory
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: 001-42027
mF International Limited
(Exact name of registrant as specified in its charter)
2308, 23/F, The Center, 99 Queen’s Road Central,
Central, Hong Kong
(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 COMPANY’S CERTIFYING ACCOUNTANTS
Auditor Change from Summit Group CPAs, P.C. to Enrome LLP
On May 22, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of mF International Limited (the “Company”) approved the dismissal of Summit Group CPAs, P.C. (formerly known as “Yu Certified Public Accountant, P.C.”) (“Summit”) as the Company’s independent registered public accounting firm, effective May 22, 2026, and the appointment of Enrome LLP (“Enrome”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025. Enrome was formally engaged on May 22, 2026.
As previously disclosed in the Company’s Form 6-K dated July 30, 2024 (the “July 2024 6-K”), Summit had been engaged by the Audit Committee on July 23, 2024 following the dismissal of Marcum Asia CPAs LLP (“MarcumAsia”), which is also within the Company’s two most recent fiscal years and subsequent interim period.
The reports of Summit on the consolidated financial statements of the Company and its subsidiaries as of December 31, 2024 , and for the year ended December 31, 2024, contained no adverse opinion or disclaimer of opinion and were not qualified.
During the fiscal year ended December 31 2024, and the subsequent period through May 22, 2026, there were (i) no disagreements (as that term is defined in Item 16F(a)(1)(iv) of Form 20-F) between the Company and Summit 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 Summit, would have caused Summit to make reference to the subject matter of the disagreement in Summit’s reports on the consolidated financial statements of the Company and its subsidiaries for such years, and (ii) no reportable events (as that term is defined in Item 16F(a)(1)(v) of Form 20-F), other than the material weaknesses reported by management under Item 15 of the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2024, as filed on April 23, 2025.
The Company provided Summit with a copy of the disclosures it is making in this current report on Form 6-K and requested that Summit furnish it with a letter addressed to the U.S. Securities and Exchange Commission (“SEC”) stating whether or not Summit agrees with the above disclosures and, if not, stating the respects in which Summit does not agree. A copy of Summit’s letter to the SEC, dated May 22, 2026, is furnished herewith as Exhibit 99.1 to this current report on Form 6-K.
The July 2024 6-K attached a similar letter from MarcumAsia dated July 30, 2024 confirming that MarcumAsia agreed that during the Company’s two most recent fiscal years ending December 31, 2023 and 2022 and in the subsequent interim period through July 23, 2024, there were no disagreements with MarcumAsia on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to MarcumAsia’s satisfaction, would have caused MarcumAsia to make reference to the subject matter of the disagreement in connection with its report on the Company’s financial statements for such periods; and that two most recent fiscal years ending December 31, 2023 and 2022 and in the subsequent interim period through July 23, 2024, there were no reportable events as that term is described in Item 16F(a)(1)(v) of Form 20-F, other than the material weaknesses reported by management under Item 15 of the Company’s annual report on Form 20-F for the fiscal year ended December 31, 2023, as filed on May 15, 2024.
During the fiscal years ended December 31, 2024 and 2023, and the subsequent period through May 22, 2026, neither the Company nor anyone on its behalf consulted with Enrome regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, (ii) 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 Enrome concluded was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issues, (iii) any matter that was the subject of a disagreement (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions), or (iv) any reportable event (as described in Item 16F(a)(1)(v) of Form 20-F).
EXHIBITS
| Exhibit No. | Description | |
| 99.1 | Letter from Predecessor Auditor |
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.
| mF International Limited | ||
| By: | /s/ Dawei Yuan | |
| Name: | Dawei Yuan | |
| Title: | Chief Executive Officer and Executive Director | |
| Date: May 22, 2026 | ||
Exhibit 99.1
May 22, 2026
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, D.C. 20549-2000
Dear Commissioners:
We have read the statements of the Report of Foreign Private Issuer on Form 6-K of mF International Limited (the “Registrant”) to be filed with the Securities and Exchange Commission on May 22, 2026. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements of the Registrant contained therein.
Yours sincerely,
/s/ Summit Group CPAs, P.C. (formerly known as “Yu Certified Public Accountant, P.C.”)