QMMM switches auditor to J&S Associate; no disputes reported

QMMM Holdings Ltd. ("QMMM") filed a Form 6-K announcing an auditor change effective 29 Jul 2025.

Rhea-AI Filing Summary

QMMM Holdings Ltd. ("QMMM") filed a Form 6-K announcing an auditor change effective 29 Jul 2025.

• Termination: The board resolved not to re-appoint WWC, P.C., auditor since FY-22. WWC was notified on 29 Jul 2025.
• No disputes: WWC’s reports for FY-22, FY-23 and FY-24 contained no adverse opinions, qualifications, or disagreements on accounting principles, disclosures, or audit scope. No Item 16F(a)(1)(v) reportable events occurred.
• WWC letter: A concurrence letter dated 29 Jul 2025 (Exhibit 16.1) is incorporated by reference.
• New auditor: J&S Associate PLT has been engaged as independent registered public accounting firm, also effective 29 Jul 2025. QMMM has not consulted J&S on any accounting matters prior to engagement.

The filing is limited to the auditor transition; no financial results, guidance, or transactional disclosures were provided.

Positive

• None.

Negative

• Auditor turnover may raise perceived audit-quality and governance risk until the new firm establishes a track record.

Insights

Corporate Governance Analyst

TL;DR: Routine auditor switch; no cited disputes, but any turnover slightly elevates governance risk.

The board’s decision to replace WWC after three audit cycles appears orderly. WWC’s clean history—no disagreements, no adverse opinions—reduces concern that the change masks accounting issues. Still, auditor turnover can signal higher governance risk until the new firm demonstrates competency and independence. Investors should monitor the first set of financials audited by J&S for restatements or material adjustments. Because both firms are mid-tier, the switch is unlikely to materially affect audit quality or cost structure. Overall impact: neutral with a mild caution flag.

FAQ

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

Why did QMMM (QMMM) change its independent auditor?

The board opted not to re-appoint WWC, P.C. and engaged J&S Associate PLT effective 29 Jul 2025; no specific reason beyond board resolution was disclosed.

Were there any disagreements between QMMM and WWC, P.C.?

No. The filing states there were no disagreements on accounting principles, disclosures, or audit scope during WWC’s tenure.

Who is QMMM’s new independent registered public accounting firm?

J&S Associate PLT was appointed as QMMM’s auditor effective 29 Jul 2025.

Does the filing include any financial results or guidance?

No, the Form 6-K solely addresses the change of auditor without financial data or forecasts.

Where can investors find WWC’s concurrence letter?

The letter is filed as Exhibit 16.1 to this Form 6-K and incorporated by reference.

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

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Accepted by SEC EDGAR 07/29/2025 - 11:52 AM Learn about SEC filing dates

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 July, 2025

Commission File Number: 001-42183

QMMM Holdings Ltd.

(Registrant’s Name)

Unit 1301, Block C, Sea View Estate, 8 Watson Road Tin Hau, 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 ☐

When used in this Form 6-K, unless otherwise indicated, the terms “the Company,” “QMMM Holdings,” “we,” “us” and “our” refer to QMMM Holdings Ltd. and its subsidiaries.

Changes in Registrant’s Certifying Accountant

Previous Independent Registered Public Accounting Firm

On July 29, 2025, our board of directors resolved not to reappoint WWC, P.C. (“WWC”) as our independent accountants. We informed WWC of this determination on July 29, 2025, which was effective July 29, 2025. The Company would like to extend sincere appreciation to WWC for its dedication throughout the years.

WWC, P.C. has rendered reports on our consolidated financial statements since the year ended September 30, 2022 . During the fiscal years ended September 30, 2022, 2023 and 2024 through the date of this form 6-K, WWC has neither provided any adverse opinion or qualifications on our consolidated financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements that, if not resolved to WWC’s satisfaction, would have caused WWC to make reference to the subject matter of the disagreement in connection with the audit of the Company’s consolidated financial statements.

None of the reportable events described under Item 16F(a)(1)(v) of Form 20-F occurred within period of the engagement of WWC.

We have provided WWC with a copy of this report prior to its filing with the Securities and Exchange Commission (the “SEC”). WWC has provided a letter to us, dated July 29, 2025 and addressed to the SEC, which is attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

New independent registered public accounting firm

We have engaged J&S Associate PLT (“J&S”) as our independent registered public accounting firm, effective July 29, 2025. The decision to engage J&S as our independent registered public accounting firm was approved by our board of directors.

During the two most recent fiscal years and through the date of this report, we have not consulted with J&S regarding any of the following:

1.	the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements;
2.	the type of audit opinion that might be rendered on the Company’s financial statements by J&S, in either case where written or oral advice provided by J&S would be an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues; or
3.	any matter that was either the subject of a disagreement (as described under Item 16F(a)(1)(v) of Form 20-F)

Financial Statements and Exhibits.

Exhibit No.		Description
16.1		Letter of WWC, P.C. dated July 29, 2025

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.

	QMMM Holdings Ltd.
Date: July 29, 2025	By:	/s/ Bun Kwai
	Name:	Bun Kwai
	Title:	Chief Executive Officer