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Samfine Creation (NASDAQ: SFHG) replaces WWC with FundCertify as auditor

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

Rhea-AI Filing Summary

Samfine Creation Holdings Group Limited reported a change in its independent auditor. Effective August 21, 2025, the company dismissed WWC, P.C. and appointed FundCertify CPA Professional Corporation as its new independent registered public accounting firm, with board of directors approval.

The company stated that this change was not due to any disagreement with WWC over accounting principles, financial statement disclosure, or audit scope or procedures. WWC’s audit reports on the company’s consolidated financial statements for the years ended December 31, 2023 and 2024 contained no adverse opinions, disclaimers, or qualifications. The company also reported no “reportable events” during its two most recent fiscal years and through August 21, 2025.

Samfine has provided WWC with the disclosure about the change and requested a confirming letter to the U.S. Securities and Exchange Commission, which is included as an exhibit. The company further noted that it did not previously consult FundCertify on accounting or auditing matters before the engagement.

Positive

  • None.

Negative

  • None.

Insights

Auditor change disclosed as non‑disruptive with no reported issues.

Samfine Creation Holdings Group Limited replaced WWC, P.C. with FundCertify CPA Professional Corporation as its independent registered public accounting firm effective August 21, 2025. The board approved the change and the company emphasizes it was not driven by disagreements over accounting principles, financial statement disclosures, or audit scope.

WWC’s reports on the company’s consolidated financial statements for the years ended December 31, 2023 and December 31, 2024 carried no adverse opinions, disclaimers, or qualifications, and the company reports no “reportable events” for the past two fiscal years and through the change date. This framing presents the transition as an orderly administrative move rather than a response to identified audit problems.

The company also notes it did not consult FundCertify beforehand on specific accounting treatments or expected audit opinions, which aligns with independence expectations. Future annual filings audited by FundCertify will show how the new firm assesses the company’s reporting, but this disclosure itself portrays continuity and stability in accounting policies.

 

 

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 August 2025

 

Commission File Number: 001-42299

 

SAMFINE CREATION HOLDINGS GROUP LIMITED
(Registrant’s Name)

 

Flat B, 8/F, Block 4
Kwun Tong Industrial Centre
436-446 Kwun Tong Road
Kwun Tong, Kowloon

Hong Kong

 

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

 

 

 

 

 

Information Contained in this Form 6-K Report

 

Change of Auditor

 

Effective on August 21, 2025, Samfine Creation Holdings Group Limited (the “Company”) appointed FundCertify CPA Professional Corporation (“FUNDCERTIFY”) as its independent registered public accounting firm, effective on the same day. FUNDCERTIFY replaces WWC, P.C. (“WWC”), the former independent registered public accounting firm, which the Company dismissed on August 21, 2025. The appointment of FUNDCERTIFY was made, after careful consideration by the Company and has been approved by the board of directors of the Company. The Company’s decision to make this change was not the result of any disagreement between the Company and WWC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

 

The audit report of WWC on the consolidated financial statements of the Company as of December 31, 2023 and 2024 and for the fiscal years ended December 31, 2023 and 2024 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, scope of accounting principles. Furthermore, during the Company’s two most recent fiscal years and through August 21, 2025, there were no disagreements with WWC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to WWC’s satisfaction, would have caused WWC to make reference to the subject matter of the disagreement in connection with its report on the Company’s financial statements for such periods. During the Company’s two most recent fiscal years and through August 21, 2025, there were no “reportable events” as that term is described in Item 16F(a)(1)(v) of Form 20-F.

 

The Company has provided WWC with a copy of the above disclosure and requested that WWC furnish a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of WWC’s letter is filed hereto as Exhibit 16.1 to this Form 6-K.

 

During the two most recent fiscal years and any subsequent interim periods prior to the engagement of FUNDCERTIFY, neither the Company, nor someone on behalf of the Company, has consulted FUNDCERTIFY regarding either (a) 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 neither a written report was provided to the Company or oral advice was provided that FUNDCERTIFY concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F and related instructions to Item 16F of Form 20-F, or any reportable events as described in Item 16F(a)(1)(v) of Form 20-F.

 

Financial Statements and Exhibits.

 

Exhibits

 

Exhibit No.   Description
16.1   Letter of WWC, P.C. to the U.S. Securities and Exchange Commission dated August 21, 2025

 

1

 

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.

 

  Samfine Creation Holdings Group Limited
     
Date: August 21, 2025 By: /s/ Wing Wah Cheng, Wayne
  Name: Wing Wah Cheng, Wayne
  Title: Chairman of the Board, Executive Director and Chief Executive Officer

 

 

2

 

 

FAQ

What did Samfine Creation Holdings Group Limited (SFHG) announce in this Form 6-K?

The company announced that, effective August 21, 2025, it dismissed WWC, P.C. as its independent registered public accounting firm and appointed FundCertify CPA Professional Corporation as the new auditor, with approval from its board of directors.

Why did SFHG change its independent auditor from WWC to FundCertify?

SFHG stated that the decision to appoint FundCertify CPA Professional Corporation and dismiss WWC, P.C. was made after careful consideration and approved by the board, and that it was not the result of any disagreement on accounting principles, financial statement disclosure, or audit scope or procedures.

Did WWC issue any adverse opinions on SFHG’s financial statements?

No. WWC’s audit reports on SFHG’s consolidated financial statements as of December 31, 2023 and 2024 and for the fiscal years then ended did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, scope, or accounting principles.

Were there any reportable events or disagreements between SFHG and WWC?

The company reported that during its two most recent fiscal years and through August 21, 2025, there were no disagreements with WWC on accounting principles, financial statement disclosure, or audit scope or procedures, and there were no reportable events as described in Item 16F(a)(1)(v) of Form 20-F.

Did SFHG consult FundCertify on accounting or audit matters before the engagement?

SFHG stated that during the two most recent fiscal years and any subsequent interim periods before engaging FundCertify, neither the company nor anyone on its behalf consulted FundCertify CPA Professional Corporation about the application of accounting principles, potential audit opinions, or any matters that would constitute disagreements or reportable events under Form 20-F.

What additional document related to the auditor change did SFHG file?

SFHG requested that WWC, P.C. furnish a letter to the U.S. Securities and Exchange Commission stating whether it agrees with the company’s disclosures about the auditor change. This letter is included as Exhibit 16.1 to the Form 6-K.
Samfine Creation Holdings Group Limited

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