SuperX AI Technology switches external audit firm
SuperX AI Technology Limited changed its independent registered public accounting firm, dismissing KD & Co. and appointing HTL CPAs & Business Advisors, both effective on July 21, 2026.
Rhea-AI Filing Summary
SuperX AI Technology Limited changed its independent registered public accounting firm, dismissing KD & Co. and appointing HTL CPAs & Business Advisors, both effective on July 21, 2026. The Audit Committee of the Board of Directors approved both the dismissal and the new engagement.
For the fiscal years ended June 30, 2026 and 2025, and the subsequent interim period through the dismissal date, KD’s reports contained no adverse or disclaimed opinions and were not qualified or modified as to uncertainty, scope, or accounting principles. The company states there were no disagreements with KD and no reportable events as defined in Item 16F(a) of Form 20-F. Before hiring HTL, the company did not consult it on accounting principles, audit opinions, disagreements, or reportable events. KD was asked to provide a letter to the SEC regarding these disclosures, filed as Exhibit 16.1.
Positive
- None.
Negative
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Key Figures
Dismissal Date: July 21, 2026
Engagement Date: July 21, 2026
Fiscal year end: June 30, 2026
+1 more
4 metrics
Dismissal Date
July 21, 2026
Date KD & Co. was dismissed as independent registered public accounting firm
Engagement Date
July 21, 2026
Date HTL CPAs & Business Advisors was engaged as new auditor
Fiscal year end
June 30, 2026
One of the fiscal years covered by KD & Co.’s audit reports
Fiscal year end
June 30, 2025
One of the fiscal years covered by KD & Co.’s audit reports
Key Terms
independent registered public accounting firm, Audit Committee, disagreements, reportable events, +1 more
5 terms
independent registered public accounting firm regulatory
"approved the dismissal of KD & Co. as the Company’s 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.
Audit Committee regulatory
"On July 21, 2026, the Audit Committee of the Board of Directors approved the dismissal"
A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.
disagreements regulatory
"there were no disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F)"
reportable events regulatory
"there were no "reportable events" (as described in Item 16F(a)(1)(v) of Form 20-F)"
Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.
Form 20-F regulatory
"as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions"
Form 20-F is the standardized annual disclosure that non-U.S. companies must file with the U.S. securities regulator when their shares are traded in the U.S.; it contains audited financial statements, a plain-language description of the business, management discussion, governance details and key risk factors. It matters to investors because it provides a consistent, comparable company “report card” and rulebook, helping buyers assess financial health, governance and risks before investing.
FAQ
AI-generated questions and answers. How Rhea-AI works. Not financial advice.
What auditor change did SuperX AI Technology Limited (SUPX) disclose?
SuperX AI Technology Limited dismissed KD & Co. and appointed HTL CPAs & Business Advisors as its new independent registered public accounting firm, both effective on July 21, 2026, following approval by the company’s Audit Committee.
Were there any disagreements with KD & Co. reported by SUPX?
The company reports no disagreements with KD & Co. on accounting principles, financial disclosure, or audit scope, and no reportable events during the fiscal years ended June 30, 2026 and 2025 and the interim period through the dismissal date.
Did KD & Co. issue any adverse opinions on SUPX’s financial statements?
KD & Co.’s reports on SuperX AI Technology’s financial statements contained no adverse opinion or disclaimer of opinion and were not qualified or modified regarding uncertainty, audit scope, or accounting principles for the covered fiscal years.
When did SUPX appoint HTL CPAs & Business Advisors as its new auditor?
SuperX AI Technology’s Audit Committee approved HTL CPAs & Business Advisors as the new independent registered public accounting firm on July 21, 2026, with the engagement effective immediately as of that date.
Did SUPX consult HTL on accounting matters before the engagement?
During the two years ended June 30, 2026 and 2025 and the interim period through engagement, SuperX AI Technology did not consult HTL on accounting principles, potential audit opinions, disagreements, or any reportable events as defined in Form 20-F.
What additional documentation did SUPX obtain from KD & Co. about the auditor change?
SuperX AI Technology requested KD & Co. to send a letter to the SEC stating whether it agrees with the company’s disclosures about the dismissal. This letter, dated July 21, 2026, is included as Exhibit 16.1.
AI-generated analysis. How Rhea-AI works. Not financial advice.
