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QMMM Holdings (QMMM) appoints GGF CPA as new independent auditor

Filing Impact
(Neutral)
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(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

QMMM Holdings Ltd. reported a change in its independent auditor. On June 5, 2026, the Audit Committee accepted the resignation of EliteCPA P.C. as independent registered public accounting firm and approved the appointment of GGF CPA LTD, effective immediately.

The company states that since EliteCPA’s engagement in December 2025 there were no adverse opinions, qualifications, disagreements on accounting or auditing matters, or reportable events. QMMM also reports that it did not consult either EliteCPA or GGF on specific accounting treatments or potential audit opinions before this change.

EliteCPA provided a letter to the SEC, filed as Exhibit 99.1, confirming its agreement with QMMM’s description of the circumstances around its resignation.

Positive

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Negative

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Insights

QMMM replaces its auditor with no reported disputes or adverse opinions.

QMMM Holdings is transitioning its role of independent registered public accounting firm from EliteCPA P.C. to GGF CPA LTD, effective June 5, 2026. The filing emphasizes that EliteCPA had not issued audit reports and that the change occurs without cited disagreements on accounting or audit scope.

The company also notes there were no consultations with either firm on specific transactions or prospective audit opinions before this switch. EliteCPA’s letter to the SEC agrees with QMMM’s description of the circumstances, which supports the characterization of this as an orderly auditor change rather than a dispute-driven departure.

Subsequent annual filings will show GGF’s first audit work and any related opinions on financial statements for periods ending after September 30, 2024, giving investors a clearer view of how the new firm assesses QMMM’s reporting.

Auditor resignation date June 5, 2026 EliteCPA P.C. resigned as independent auditor
New auditor effective date June 5, 2026 GGF CPA LTD appointed as independent auditor
EliteCPA engagement start December 17, 2025 Date EliteCPA became QMMM’s independent auditor
Financial years referenced 2022–2024 Years ended September 30 cited for no disagreements
independent registered public accounting firm financial
"the Audit Committee accepted the resignation of EliteCPA P.C. as its independent registered public accounting firm"
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 event regulatory
"any matter that was either the subject of a disagreement ... or a reportable event as described in Item 16F(a)(1)(v) of Form 20-F"
Form 6-K regulatory
"We have read the statements made by QMMM in Item 1 of this Form 6-K regarding the change in auditors"
A Form 6-K is a report that companies listed in certain countries file to provide important updates, such as financial results, corporate changes, or other significant information, to regulators and investors. It functions like an official company update or news release, helping investors stay informed about developments that could affect their investment decisions.
Item 16F(a)(1)(iv) of Form 20-F regulatory
"either the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F"
foreign private issuer regulatory
"REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16"
A foreign private issuer is a company organized outside the United States that meets tests showing it is primarily foreign-controlled and therefore qualifies for a different set of U.S. reporting rules. For investors, that means the company files less frequent or differently formatted disclosures with U.S. regulators and may follow home-country accounting and governance practices, so buying its stock is like dining at a well-reviewed restaurant that follows its home kitchen’s rules instead of the local menu — you get access but should check what standards apply.
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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 June 2026

 

Commission File Number: 001-42183

 

QMMM Holdings Ltd.

(Registrant’s Name)

 

Workshop 9, 11/F., Kodak House II,

39 Healthy Street East,

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 ☐

 

 

 

 

 

 

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.

 

Change in Registrant’s Certifying Accountant

 

On June 5, 2026, the audit committee (the “Audit Committee”) of the board of directors (the “Board”) of QMMM Holdings accepted the resignation of EliteCPA P.C. (“EliteCPA”) as its independent registered public accounting firm, effective immediately. EliteCPA had served as the Company’s independent registered public accounting firm since December 17, 2025. On June 5, 2026, the Audit Committee approved the appointment of GGF CPA LTD (“GGF”) as QMMM Holdings’ independent registered public accounting firm, effective immediately. The services previously provided by EliteCPA will be provided by GGF, effective as of June 5, 2026.

 

Since EliteCPA’s appointment on December 17, 2025 and up to June 5, 2026, EliteCPA has not issued any report on the financial statements of QMMM Holdings and 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 EliteCPA’s satisfaction, would have caused EliteCPA to make reference to the subject matter of the disagreement in connection with the audit of the Company’s consolidated financial statements. During the years ended September 30, 2024, 2023 and 2022 and through June 5, 2026, neither QMMM Holdings nor anyone acting on QMMM Holdings’ behalf, consulted EliteCPA with respect to (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 QMMM Holdings’ consolidated financial statements, and neither a written report was provided to QMMM Holdings nor oral advice was provided that the independent registered public accounting firm concluded was an important factor considered by QMMM Holdings in reaching a decision as to the accounting, auditing or financial reporting issue; nor (ii) any matter that was either the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F or a reportable event as described in Item 16F(a)(1)(v) of Form 20-F.

 

QMMM Holdings provided EliteCPA with a copy of the forgoing disclosure and requested EliteCPA to furnish QMMM Holdings with a letter addressed to the Securities and Exchange Commission stating whether or not EliteCPA agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of EliteCPA’s letter, dated June 5, 2026, is filed as Exhibit 99.1 to this Form 6-K.

 

During the years ended September 30, 2024, 2023 and 2022 and through June 5, 2026, neither QMMM Holdings nor anyone acting on QMMM Holdings’ behalf, consulted GGF with respect to (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 QMMM Holdings’ consolidated financial statements, and neither a written report was provided to QMMM Holdings nor oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by QMMM Holdings in reaching a decision as to the accounting, auditing or financial reporting issue; nor (ii) any matter that was either the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F or a reportable event as described in Item 16F(a)(1)(v) of Form 20-F.

 

Financial Statements and Exhibits.

 

Exhibit No.   Description
99.1   Letter from EliteCPA P.C. dated June 5, 2026

 

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, thereunto duly authorized.

 

  QMMM Holdings Ltd.
     
Date: June 10, 2026 By: /s/ Bun Kwai
  Name:  Bun Kwai
  Title: Chief Executive Officer, Director and Chairman of the Board

 

3

 

Exhibit 99.1

 

EliteCPA P.C.

200 Centennial Ave, Suite 106, Piscataway, NJ 08854

Tel: (732)896 0272, Website: www.EliteCPAPC.com

 

June 5, 2026

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

RE: QMMM Holdings Limited

 

We have resigned from our position as the auditor of QMMM effective June 5, 2026.

 

We have read the statements made by QMMM in Item 1 of this Form 6-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements of this Form 6-K.

 

Very truly yours,

 

/s/ EliteCPA P.C.

 

Certified Public Accountants

PCAOB Number: 7238

 

We have served as the Company’s auditor since December 2025.

Piscataway, New Jersey

 

1 / 1

 

Source: View Original Filing on SEC EDGAR

FAQ

What auditor change did QMMM (QMMM) disclose in this Form 6-K?

QMMM Holdings disclosed that EliteCPA P.C. resigned as its independent registered public accounting firm on June 5, 2026. On the same date, the Audit Committee approved GGF CPA LTD as the new independent registered public accounting firm, effective immediately.

Were there any reported disagreements between QMMM (QMMM) and EliteCPA?

The company states there were no disagreements with EliteCPA on accounting principles, financial statement disclosure, or auditing scope or procedures. EliteCPA had not issued any audit reports or adverse opinions for QMMM during its engagement starting in December 2025.

Did QMMM (QMMM) consult EliteCPA or GGF on specific accounting issues before the change?

The filing states QMMM did not consult either EliteCPA or GGF on the application of accounting principles to specific transactions or on the type of audit opinion that might be issued, nor receive written reports or decisive oral advice on such matters.

How did EliteCPA respond to QMMM’s description of the auditor change?

EliteCPA sent a letter dated June 5, 2026 to the SEC, filed as Exhibit 99.1. In that letter, EliteCPA states it has read QMMM’s statements regarding the change in auditors and agrees with the statements made about its firm in the Form 6-K.

Who approved the appointment of GGF CPA LTD for QMMM (QMMM)?

The Audit Committee of QMMM Holdings’ Board of Directors approved the appointment of GGF CPA LTD as the company’s independent registered public accounting firm on June 5, 2026, with the appointment effective immediately on that date.

Filing Exhibits & Attachments

2 documents

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