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CL Workshop Group names Harmony CPA as new auditor

The outgoing auditor’s 2025 report included a substantial-doubt paragraph, though its opinion was not modified on that matter.

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(Moderate)

Sentiment and the balance of points

Rhea-AI Sentiment reads the wording of the document, how positive or negative its language is on a 1 to 5 scale. The balance of points shown with the takes weighs what the document actually discloses, so the two can disagree, for example when a trial that missed its main goal is described in upbeat language.

Form Type
6-K

Rhea-AI Filing Summary

CL Workshop Group Ltd (NWGL) replaced WWC, P.C. with Harmony CPA LLP as its independent auditor, with both changes effective November 9, 2026. WWC’s reports on the 2025 and 2024 financial statements contained no adverse opinion or disclaimer and were not qualified or modified as to uncertainty, audit scope, or accounting principles. Its 2025 report included a separate paragraph on substantial doubt about the company’s ability to continue as a going concern, and WWC’s opinion was not modified on that matter.

The company reported no disagreements of the kind that would have required WWC to refer to them in its reports and no reportable events during the two most recent fiscal years and through October 31, 2026. Before Harmony CPA’s engagement, the company had not consulted it about specified accounting, audit-opinion, disagreement, or reportable-event matters.

0 points · 0 major

How this balance works

Rhea-AI gives every point it takes from this document a weight. Minor counts 1, Moderate 3 and Major 9, so one Major point outweighs several Minor ones. The bar adds up the weights on each side, and when neither side holds more than 65% of the total the balance reads Mixed.

It reads the document as published, with the same rules for every company, and it does not look at what the market expected or at how the stock traded, so a point can be objectively good on a day the stock falls.

Rhea-AI Sentiment measures something else, the tone of the wording.

1 major · 1 point

How the balance works

Positive

  • None.

Negative

  • Major pointThe FY2025 audit report included a substantial-doubt paragraph on going concern.

Filing Explained

The company says this Form 6-K is incorporated by reference into its Form F-3 and S-8 registration statements, so the auditor-change disclosure is included in those registration filings as well as this interim report.

going concern financial
"substantial doubt about the Company’s ability to continue as a going concern"
Going concern is the accounting assumption that a company will keep operating and meeting its obligations for the foreseeable future. The phrase matters most when a company or its auditors disclose substantial doubt about it, a formal warning that the business may not have enough resources to continue without raising money, restructuring, or selling assets. That language in a filing or press release signals elevated financial risk.
reportable events regulatory
"there were no “reportable events”"
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.
disclaimer of opinion financial
"did not contain an adverse opinion or disclaimer of opinion"
A disclaimer of opinion is a formal statement from an independent auditor saying they cannot give an opinion on a company’s financial statements because they lacked the information or access needed to check the numbers. For investors it is a red flag—like a mechanic who couldn’t inspect an engine and won’t say if the car is safe—because it means the accounts can’t be relied on with confidence and invites extra caution and further investigation.

FAQ

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

Who is NWGL’s new independent auditor?

Harmony CPA LLP became NWGL’s independent auditor on November 9, 2026, replacing WWC, P.C.

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

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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 November 2026

 

Commission File Number: 001-41796

 

CL Workshop Group Limited

 

Avenida da Amizade no. 1287

Chong Fok Centro Comercial, 13 E

Macau S.A.R.

(Address of principal executive office)

 

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

 

Form 20-F ☒ Form 40-F ☐

 

 

 

 

 

 

Changes in Registrant’s Certifying Accountant

 

On November 9, 2026, the audit committee of the board of the directors (the “Board”) of CL Workshop Group Limited, a company incorporated under the laws of the British Virgin Islands (the “Company”), recommended, and the Board approved, the change of the Company’s independent auditor to Harmony CPA LLP (“Harmony CPA”), in place of WWC, P.C. (“WWC”). The termination of the engagement with WWC became effective as of November 9, 2026, and the engagement of Harmony CPA as the independent auditor of the Company became effective as of November 9, 2026.

 

WWC’s report on the Company’s financial statements for the years ended December 31, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that WWC’s report for the fiscal year ended December 31, 2025 on Form 20-F, which was filed with the U.S. Securities and Exchange Commission on April 27, 2026, included a separate paragraph regarding substantial doubt about the Company’s ability to continue as a going concern. WWC’s opinion was not modified with respect to this matter. Furthermore, during the Company’s two most recent fiscal years and through October 31, 2026, there were no disagreements with WWC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to WWC’s satisfaction, would have caused WWC to make reference to the subject matter of the disagreement in connection with its reports on the Company’s financial statements for such periods. During the Company’s two most recent fiscal years and through October 31, 2026, there were no “reportable events,” as that term is described in Item 16F(a)(1)(v) of Form 20-F.

 

The Company has provided WWC with a copy of the above disclosure and requested that WWC furnish a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of WWC’s letter is filed herewith as Exhibit 16.1.

 

During the two most recent fiscal years and any subsequent interim periods prior to the engagement of Harmony CPA, neither the Company, nor anyone on behalf of the Company, has consulted Harmony CPA regarding either the application of accounting principles to a specified transaction, whether completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements. Neither a written report was provided to the Company nor was any oral advice provided that Harmony CPA concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue. Additionally, neither the Company, nor anyone on behalf of it, has consulted Harmony CPA regarding any matter that was the subject of a “disagreement” as defined in Item 16F(a)(1)(iv) of Form 20-F and related instructions to Item 16F of Form 20-F, or any “reportable events” as described in Item 16F(a)(1)(v) of Form 20-F.

 

The information contained in this Report on Form 6-K is hereby incorporated by reference into the Company’s registration statement on Form F-3 (File No. 333-297543) and S-8 (Registration No. 333-299186).

 

EXHIBIT INDEX

 

Exhibit No.   Description
16.1   Letter, dated November 9, 2026, from WWC. P.C. addressed to the U.S. Securities and Exchange Commission

 

 

 

 

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, thereunto duly authorized.

 

  CL Workshop Group Limited
   
Date: November 9, 2026 By: /s/ Liying Wang
  Name: Liying Wang
  Title: Director and Chief Executive Office

 

 

Filing Exhibits & Attachments

4 documents

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