NusaTrip names Barton CPA as new auditor

NusaTrip Incorporated reported a change in its independent auditor.

Rhea-AI Filing Summary

NusaTrip Incorporated reported a change in its independent auditor. On June 2, 2026, AOGB CPA Limited resigned as the company’s independent registered public accounting firm after being engaged to audit the consolidated financial statements for the year ended December 31, 2025, but before issuing an audit opinion. The company states there were no disagreements with AOGB and no reportable events under Regulation S-K during 2025 or through June 2, 2026. NusaTrip has asked AOGB to provide a letter to the SEC confirming these disclosures and plans to file an amendment within 10 business days to include it. On June 4, 2026, NusaTrip engaged Barton CPA PLLC, based in Cypress, Texas, as its new independent registered public accounting firm to audit the 2025 consolidated financial statements, noting it had not previously consulted Barton on accounting or auditing issues.

Insights

Accounting & Governance Analyst

NusaTrip discloses auditor resignation and promptly appoints a new firm.

NusaTrip reports that AOGB CPA Limited resigned as its independent registered public accounting firm on June 2, 2026, before issuing an opinion on the 2025 financial statements. The company indicates there were no disagreements or reportable events under Item 304 of Regulation S-K.

The company has requested a confirmation letter from AOGB to be filed within 10 business days, which is a standard regulatory step to document the former auditor’s position. The absence of reported disagreements reduces concern, but investors often pay attention to any mid-cycle auditor change.

On June 4, 2026, NusaTrip engaged Barton CPA PLLC in Texas as the new independent registered public accounting firm to audit the 2025 consolidated financial statements. Future filings with Barton’s audit opinion will provide clearer insight into the company’s financial reporting and any audit findings.

8-K Event Classification

Item 4.01 — Changes in Registrant's Certifying Accountant

1 item

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Key Figures

AOGB resignation date: June 2, 2026 Barton engagement date: June 4, 2026 Audit year: Year ended December 31, 2025 +2 more

5 metrics

AOGB resignation date June 2, 2026 Date AOGB resigned as independent auditor

Barton engagement date June 4, 2026 Date Barton CPA PLLC was engaged as new auditor

Audit year Year ended December 31, 2025 Period to be audited by both AOGB (prior) and Barton (new)

Prior audit year referenced Year ended December 31, 2024 Period during which there were no consultations with Barton

Amendment filing window 10 business days Timeframe to file amendment including AOGB’s SEC letter

Key Terms

independent registered public accounting firm, reportable events, Item 304(a)(1)(v) of Regulation S-K, emerging growth company, +1 more

5 terms

independent registered public accounting firm financial

"its decision to resign as the independent registered public accounting firm of the Company"

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 “reportable events” as such term is defined in Item 304(a)(1)(v)"

Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.

Item 304(a)(1)(v) of Regulation S-K regulatory

"as such term is defined in Item 304(a)(1)(v) of Regulation S-K"

emerging growth company regulatory

"Emerging growth company"

An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.

consolidated financial statements financial

"to audit the Company’s consolidated financial statements for the year ended December 31, 2025"

Consolidated financial statements combine the financial results of a parent company and all the companies it controls into one set of reports, like showing the whole family’s budget instead of each person’s separate accounts. For investors this matters because it gives a complete picture of assets, debts, revenue and cash flow across the entire group, helping assess true size, risk and profitability without missing or double-counting related activity.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What auditor change did NusaTrip (NUTR) disclose in this 8-K?

NusaTrip disclosed that AOGB CPA Limited resigned as its independent registered public accounting firm on June 2, 2026, and that Barton CPA PLLC was engaged on June 4, 2026 to audit the company’s consolidated financial statements for the year ended December 31, 2025.

Did NusaTrip (NUTR) report any disagreements with its former auditor AOGB?

The company stated there were no disagreements with AOGB during 2025 or through June 2, 2026 on accounting principles, financial statement disclosure, or audit scope or procedures, and that there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

What role will Barton CPA PLLC play for NusaTrip (NUTR)?

Barton CPA PLLC, based in Cypress, Texas, has been engaged as NusaTrip’s independent registered public accounting firm to audit the company’s consolidated financial statements for the year ended December 31, 2025. The company also noted it had not previously consulted Barton on accounting or auditing issues.

Will NusaTrip (NUTR) file any follow-up related to AOGB’s resignation?

NusaTrip has asked AOGB to provide a letter to the U.S. Securities and Exchange Commission stating whether it agrees with the company’s disclosures, and plans to file an amendment to include this letter within 10 business days of the date of the report.

Why is the absence of reportable events important in NusaTrip’s (NUTR) filing?

The company’s statement that there were no reportable events under Item 304(a)(1)(v) of Regulation S-K indicates AOGB did not raise issues such as internal control problems or other significant audit concerns during its tenure for 2025 through June 2, 2026.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 06/08/2026 - 04:20 PM Learn about SEC filing dates

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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):

June 2, 2026

NusaTrip Incorporated

(Exact name of Registrant as specified in its charter)

Nevada		001-42519		99-2217461
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

28F AIA Central, Jl. Jend. Sudirman No.Kav. 48A, RT.5/RW.4,Karet, Semanggi,
Kota Jakarta Selatan,
Daerah Khusus Ibukota, Jakarta, Indonesia		12930
(Address of principal executive offices)		(Zip Code)

+62 21 5060 8747

(Registrant’s Telephone Number, Including Area Code)

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		Name of each exchange on which registered
Common Stock, par value $0.0001 per share		NUTR		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 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

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.

On June 2, 2026, AOGB CPA Limited (“AOGB”) notified the Audit Committee of NusaTrip Incorporated, a Nevada corporation (the “Company”) of its decision to resign as the independent registered public accounting firm of the Company, effectively immediately.

AOGB was previously engaged by the Company to audit the Company’s consolidated financial statements for the year ended December 31, 2025. AOGB did not issue an audit opinion on the financial statements of the Company for the year ended December 31, 2025.

During the Company’s fiscal year ended December 31, 2025 and the subsequent interim period from January 1, 2026 to June 2, 2026, (i) there were no disagreements between the Company and AOGB with respect to any matter related to accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of AOGB, would have caused AOGB to make reference to the subject matter of the disagreements in connection with its report, and (ii) there were no “reportable events” as such term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided AOGB with a copy of this Current Report on Form 8-K prior to its filing with the SEC and requested that AOGB furnish to the Company a letter addressed to the U.S. Securities and Exchange Commission stating whether or not AOGB agrees with the above statements. The Company has provided AOGB with a copy of this Current Report on Form 8-K prior to its filing and has requested that AOGB furnish a letter to the SEC stating whether it agrees with the above statements. AOGB has not yet provided such letter. The Company will file an amendment to this Current Report to include the letter upon receipt, but in any event within 10 business days of the date of this Report.

On June 4, 2026, the Company entered into an engagement agreement with Barton CPA PLLC (“Barton”) to serve as the Company’s independent registered public accounting firm. Barton is located in Cypress, Texas, and has been engaged to audit the Company’s consolidated financial statements for the year ended December 31, 2025.

During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through June 4, 2026, neither the Company nor anyone on the Company’s behalf consulted with Barton with respect to either (i)(a) the application of accounting principles to a specified transaction, either completed or proposed, or (b) 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 by Barton to the Company that Barton concluded was an important factor that the Company considered in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any other matter that was the subject of a “disagreement” or a “reportable event,” as such terms are defined in Item 304(a)(1) of Regulation S-K and the related instructions.

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 hereunto duly authorized.

	NusaTrip Incorporated
Date: June 8, 2026	By:	/s/ Tjin Patrick Soetanto
		Tjin Patrick Soetanto

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Filing Exhibits & Attachments

3 documents

Other Documents

• EX-101 XBRL SCHEMA FILE 2.9 KB
• EX-101 XBRL LABEL FILE 33.4 KB
• EX-101 XBRL PRESENTATION FILE 21.8 KB