Plutus Financial (PLUT) changes auditor to align with pending Choco Up merger

Rhea-AI Filing Summary

Plutus Financial Group Limited has appointed Onestop Assurance PAC as its new independent registered public accounting firm, effective February 27, 2026. The Board and Audit Committee approved this change to align audit oversight with the company’s pending merger plans with Choco Up Group Holdings Limited, as both entities will use the same auditor.

On the same date, the Audit Committee dismissed WWC P.C. as auditor. WWC’s reports on the company’s 2023 and 2024 financial statements contained no adverse or qualified opinions, and there were no disagreements or reportable events through February 27, 2026. WWC has provided a confirming letter filed as Exhibit 16.1.

Insights

Cross-border governance and audit specialist

Auditor change is merger-driven and disclosed as clean, with no reported disputes.

Plutus Financial Group Limited is replacing WWC P.C. with Onestop Assurance PAC to share the same audit firm as its pending merger partner, Choco Up Group Holdings Limited. This is presented as a coordination move to streamline communication and oversight before and after the merger.

The company states that WWC’s opinions on the 2023 and 2024 accounts were clean and that there were no disagreements or reportable events through February 27, 2026. WWC’s separate letter, filed as Exhibit 16.1, is intended to confirm those statements to the U.S. Securities and Exchange Commission.

For investors, this positions the auditor transition as an administrative step tied to merger integration rather than a response to past accounting issues. Future disclosures about the merger’s progress and any new audit findings from Onestop Assurance PAC will further shape the governance picture.

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Form 6-K: How Foreign Companies Report to the SEC →

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 March 2026.

Commission File Number 001-42502

Plutus Financial Group Limited

(Translation of registrant’s name into English)

8/F, 80 Gloucester Road

Wan Chai, Hong Kong

(Address of principal executive offices)

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

Appointment of Onestop Assurance PAC as New Audit Firm

On February 27, 2026, pursuant to the approval of our Board of Directors and the Audit Committee of our Board of Directors (the “Audit Committee”), we appointed Onestop Assurance PAC to serve as our new independent registered public accounting firm. The change was driven by a need for strategic alignment with our pending merger plans with Choco Up Group Holdings Limited, specifically to streamline communication and oversight between the company and its merger target by utilizing the same auditing firm. Management believes that this alignment will facilitate better coordination during the pre- and post-merger phases of the transaction.

Also February 27, 2026, the Audit Committee approved the dismissal of WWC P.C. (“WWC”) as the Company’s independent registered public accounting firm, effective immediately.

WWC’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 any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.

During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through February 27, 2026, the date of WWC’s dismissal, there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and WWC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, that, if not resolved to the satisfaction of WWC would have caused WWC to make reference to the subject matter thereto in connection with its reports on the Company’s consolidated financial statements for such years, or (ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided WWC with a copy of this Report on Form 6-K and requested that WWC furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not WWC agrees with the statements above. A copy of WWC’s letter, dated March 5, 2026, is furnished herewith as Exhibit 16.1 to this Form 6-K.

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.

	Plutus Financial Group Limited
	By:	/s/ Ting Kin Cheung
	Name:	Ting Kin Cheung
	Title:	Chief Executive Officer

Date: March 5, 2026

EXHIBIT INDEX

Exhibit No.		Description of Exhibits
16.1		Letter from WWC P.C.

FAQ

What change in auditors did Plutus Financial Group Limited (PLUT) disclose?

Plutus Financial Group Limited appointed Onestop Assurance PAC as its new independent registered public accounting firm, effective February 27, 2026. This replaces WWC P.C., which had previously audited the company’s consolidated financial statements for the fiscal years ended December 31, 2023 and 2024.

Why did Plutus Financial Group Limited (PLUT) appoint Onestop Assurance PAC as auditor?

The company cited strategic alignment with its pending merger with Choco Up Group Holdings Limited. Using the same auditing firm is expected to streamline communication and oversight between Plutus and its merger target, and to support coordination during both pre-merger and post-merger phases.

How did WWC P.C.’s prior audit reports on PLUT’s financials characterize the company?

WWC P.C.’s audit reports on Plutus Financial Group Limited’s consolidated financial statements for 2023 and 2024 contained no adverse opinions, disclaimers, or qualifications. They were not modified for uncertainty, audit scope, or accounting principles, according to the company’s disclosure in this report.

Were there any disagreements between PLUT and WWC P.C. before the auditor change?

The company states there were no disagreements with WWC P.C. on accounting principles, financial statement disclosures, or audit procedures during 2023, 2024, and through February 27, 2026. It also reports no reportable events as defined under Item 304(a)(1)(v) of Regulation S-K during that period.

What additional document from WWC P.C. did Plutus Financial Group Limited include?

Plutus Financial Group Limited requested a letter from WWC P.C. addressed to the U.S. Securities and Exchange Commission confirming whether it agrees with the company’s statements. That letter, dated March 5, 2026, is included as Exhibit 16.1 to this Form 6-K filing.

How is the auditor change connected to PLUT’s pending merger with Choco Up Group Holdings?

The company links the auditor change directly to its pending merger with Choco Up Group Holdings Limited. Management believes that sharing Onestop Assurance PAC as auditor will facilitate better coordination and oversight between the two companies before and after completion of the merger transaction.

Filing Exhibits & Attachments

4 documents

Other Documents

• EX-16.1 EX-16.1 6.5 KB
• EX-16 GRAPHIC 9.1 KB
• EX-16 GRAPHIC 1.7 KB
• EX-16 GRAPHIC 4.4 KB