Erayak Power (NASDAQ: RAYA) appoints Tang Qian & Associates as auditor
Rhea-AI Filing Summary
Erayak Power Solution Group Inc. reported a change in its independent auditor. On January 7, 2026, the company’s Audit Committee and Board of Directors appointed Tang Qian & Associates PLLC as its new independent registered public accounting firm to audit the company’s financial statements. The filing notes that during the two most recent fiscal years ended December 31, 2024 and 2023, and subsequent interim periods before this engagement, the company and its representatives had not consulted Tang Qian & Associates PLLC on accounting matters. A separate letter from the prior auditor, Fortune CPA Inc., addressed to the SEC, states that Fortune CPA has reviewed this report, agrees with the statements made about its firm, and has no disagreement with what is described.
Positive
- None.
Negative
- None.
Insights
Erayak Power changes auditors, with prior firm indicating no disagreements.
Erayak Power Solution Group Inc. has appointed Tang Qian & Associates PLLC as its new independent registered public accounting firm to audit its financial statements. The decision was made by both the Audit Committee and the Board of Directors on
The filing states that during the two most recent fiscal years ended
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 January 2026
Commission File Number: 001-41568
Erayak Power Solution Group Inc.
No. 528, 4th Avenue
Binhai Industrial Park
Wenzhou, Zhejiang Province
People’s Republic of China 325025
+86-577-86829999
(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 ☐
Changes in Registrant’s Certifying Accountant.
| (1) | Previous Independent Registered Public Accounting Firm |
| (i) | On January 7, 2026, Erayak Power Solution Group Inc. (the “Company”) notified its independent registered public accounting firm, Fortune CPA Inc. its decision to dismiss Fortune CPA Inc. as the Company’s auditor. |
| (ii) | The reports of Fortune CPA Inc. on the financial statements of the Company for the fiscal years ended December 31, 2024 and 2023 and the related statements of operations and comprehensive income (loss), changes in stockholders’ equity (deficit), and cash flows for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. |
| (iii) | The decision to change the independent registered public accounting firm was recommended and approved by the Audit Committee and the Board of Directors of the Company. |
| (iv) | During the Company’s most recent fiscal year ended December 31, 2024 and through January 7, 2026, the date of dismissal, (a) there were no disagreements with Fortune CPA Inc. 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 Fortune CPA Inc., would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K. |
| (v) | On January 7, 2026, the Company provided Fortune CPA Inc. with a copy of this Current Report and has requested that it furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 6-K. |
| (2) | New Independent Registered Public Accounting Firm |
On January 7, 2026, the Audit Committee and the Board of Directors of the Company appointed Tang Qian & Associates PLLC as its new independent registered public accounting firm to audit the Company’s financial statements. During the two most recent fiscal years ended December 31, 2024 and 2023 and any subsequent interim periods through the date hereof prior to the engagement of Tang Qian & Associates PLLC, neither the Company, nor someone on its behalf, has consulted Tang Qian & Associates PLLC regarding:
| (i) | either: 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 either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting firm 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 defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K. |
1
Exhibit Index
| Exhibit No. | Description | |
| 16.1 | Letter from Fortune CPA Inc. addressed to the U.S. Securities and Exchange Commission |
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.
| Erayak Power Solution Group Inc. | ||
| Dated: January 8, 2026 | By: | /s/ Lingyi Kong |
| Name: | Lingyi Kong | |
| Title: | Chief Executive Officer | |
3
Exhibit 16.1
 |
12361 Lewis St Ste 202 Garden Grove, CA 92840 Phone (714)-820-3316 Fax (714)-333-4992 |
January 7, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners,
We have reviewed form 6-K of Erayak Power Solution Group Inc., which we understand its change in auditor. We agree with the statements made regarding our firm. We have no disagreement with the statements described in form 6-K.
Very truly yours,
/s/ Fortune CPA Inc.
FAQ
What auditor did Erayak Power Solution Group Inc. (RAYA) appoint?
Erayak Power Solution Group Inc. appointed Tang Qian & Associates PLLC as its new independent registered public accounting firm to audit the company’s financial statements.
When did Erayak Power (RAYA) approve the change in auditor?
The company’s Audit Committee and Board of Directors approved the appointment of Tang Qian & Associates PLLC on January 7, 2026.
Did Erayak Power or its representatives previously consult Tang Qian & Associates PLLC?
The report states that during the two most recent fiscal years ended December 31, 2024 and 2023, and any subsequent interim periods prior to this engagement, neither Erayak Power nor anyone on its behalf consulted Tang Qian & Associates PLLC on accounting matters.
What did former auditor Fortune CPA Inc. say about Erayak Power’s 6-K?
Fortune CPA Inc. sent a letter to the SEC stating it had reviewed Erayak Power’s Form 6-K regarding the change in auditor, agrees with the statements made about its firm, and has no disagreement with those statements.
What is the purpose of the Exhibit 16.1 in Erayak Power’s Form 6-K?
Exhibit 16.1 is a letter from Fortune CPA Inc. to the SEC confirming that it agrees with the statements about its firm in the report and that it has no disagreement with what is described concerning the change in auditor.
Who signed the Form 6-K for Erayak Power Solution Group Inc.?
The Form 6-K was signed on behalf of Erayak Power Solution Group Inc. by Lingyi Kong, the company’s Chief Executive Officer, dated January 8, 2026.
