Next Technology Holding (NXTT) replaces JWF with CHI-LLTC as auditor

Rhea-AI Filing Summary

Next Technology Holding Inc. reported that its Audit Committee and management changed the company’s independent registered public accounting firm. Effective January 21, 2026, the company dismissed JWF Assurance PAC and engaged CHI-LLTC as its new auditor for the fiscal year ended December 31, 2025 and future periods.

The company states this change reflects a desire to work with a firm it believes is a better fit and easier to collaborate with, and not due to any dispute. JWF’s audit reports for the years ended December 31, 2024 and 2023 contained no adverse opinions, disclaimers, or qualifications. The company also reports there were no disagreements or reportable events with JWF, and that JWF has provided a letter to the SEC agreeing with these disclosures, which is included as an exhibit.

Insights

Equity research analyst

Auditor change framed as routine, with no disputes or reportable events disclosed.

Next Technology Holding Inc. is switching its independent auditor from JWF Assurance PAC to CHI-LLTC, effective January 21, 2026. The company attributes the move to seeking a firm it views as a better operational fit and easier collaboration partner, rather than to any accounting issues.

The company emphasizes that JWF’s opinions on the 2023 and 2024 financial statements were clean, with no adverse or qualified opinions. It also explicitly states there were no disagreements or reportable events under Item 304 of Regulation S‑K, and it includes JWF’s confirming letter as an exhibit.

For investors, this positions the auditor change as an administrative and strategic choice rather than a signal of problems with past financial reporting. Future periodic reports audited by CHI-LLTC will show how the new firm applies its audit approach to the company’s accounts.

false 0001784970 00-0000000 0001784970 2026-01-23 2026-01-23 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 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): January 23, 2026

Next Technology Holding Inc.

(formerly known as “WeTrade Group Inc.”)

(Exact name of Company as specified in charter)

Wyoming		001-41450		N/A
(State or other jurisdiction of incorporation or organization)		(Commission File Number)		(I.R.S. Employer Identification Number)

1376-7 Oba, Kasukabe City, Saitama Prefecture, Grandage 3, Takebashi 408

Japan 344-0021

+852 9054 9481

(Address, including zip code, and telephone number, including area code, of principal executive offices)

Wyoming Registered Agent

1621 Central Ave Cheyenne, Wyoming 82001

(Name, address, including zip code, and telephone number, including area code, of agent for service)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the Company 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
Common Stock		NXTT		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 (§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. ☐

Item 4.01 Changes in Registrant’s Certifying Accountant.

Change in Independent Registered Public Accounting Firm

Following discussions among the Audit Committee of the Board of Directors (the “Audit Committee”) of Next Technology Holding Inc. (the “Company”), on January 21, 2026, the Audit Committee and management of the Company elected to change the Company’s independent registered public accounting firm by dismissing JWF Assurance PAC (“JWF”) and engaging CHI-LLTC (“CHI”), with the change becoming effective on that date. The decision to change the Company’s independent registered public accounting firm from JWF to CHI was based on the Company’s desire to engage an accounting firm that it believes will be a better fit for the Company’s operations and easier to collaborate with going forward. The change was not the result of any disagreement between the Company and JWF on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures.

JWF’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2024 and 2023 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. JWF has served as the Company’s independent registered public accounting firm since 2023.

During the Company's fiscal years ended December 31, 2024 and 2023, and the subsequent interim period preceding the change in auditor from JWF to CHI, there were no (a) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and JWF 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 JWF, would have caused JWF to make reference to the subject matter of the disagreement in their reports on the financial statements for such years, or (b) “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided JWF with a copy of this Form 8-K prior to its filing with the SEC and requested that JWF furnish the Company with a letter addressed to the SEC stating whether JWF agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. A copy of JWF’s letter, dated January 21, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

Engagement of New Independent Registered Public Accounting Firm

On January 21, 2026, the Audit Committee engaged CHI to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025 and subsequent periods.

During the Company’s fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through January 21, 2026, neither the Company nor anyone on its behalf consulted CHI regarding (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 the Company’s consolidated financial statements, and no written report or oral advice was provided by CHI to the Company that CHI concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).

1

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit No.		Description
16.1		Letter of JWF Assurance PAC, dated January 21, 2026.
104		Cover Page Interactive Data File (embedded within the Inline XBRL Document).

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.

	NEXT TECHNOLOGY HOLDING INC.
Date: January 23, 2026	By:	/s/ Wei Hong Liu
	Name:	Wei Hong Liu
	Title:	CEO

3

FAQ

What did Next Technology Holding Inc. (NXTT) announce in this 8-K?

The company announced that on January 21, 2026, its Audit Committee and management changed its independent registered public accounting firm, dismissing JWF Assurance PAC and engaging CHI-LLTC as the new auditor.

Why did NXTT change its independent auditor from JWF to CHI-LLTC?

The company states the decision was based on its desire to engage an accounting firm that it believes will be a better fit for its operations and easier to collaborate with going forward, not due to any disagreement with JWF.

Were there any disagreements between NXTT and JWF regarding accounting or auditing matters?

The company reports there were no disagreements with JWF on accounting principles or practices, financial statement disclosure, or auditing scope or procedures, and no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

How did JWF’s prior audit reports on NXTT’s financial statements characterize the company’s results?

JWF’s audit reports on the company’s consolidated financial statements for the years ended December 31, 2024 and 2023 did not contain adverse opinions, disclaimers of opinion, or qualifications related to uncertainty, audit scope, or accounting principles.

What role will CHI-LLTC play for Next Technology Holding Inc. going forward?

Effective January 21, 2026, CHI-LLTC is engaged as NXTT’s independent registered public accounting firm for the fiscal year ended December 31, 2025 and for subsequent periods.

Did NXTT consult CHI-LLTC on accounting issues before engaging it as auditor?

The company states that during the fiscal years ended December 31, 2024 and 2023 and through January 21, 2026, neither it nor anyone on its behalf consulted CHI regarding the application of accounting principles to specific transactions or potential audit opinions, nor on any matter involving disagreements or reportable events.

What document from JWF is included with this NXTT 8-K?

The company includes as Exhibit 16.1 a letter from JWF Assurance PAC, dated January 21, 2026, addressed to the SEC, stating JWF’s agreement with the company’s Item 304 disclosures.