U Power switches independent auditor to HCL, PLLC

U Power Limited reported a change in its independent auditor.

Rhea-AI Filing Summary

U Power Limited reported a change in its independent auditor. The board’s audit committee recommended, and the board approved, replacing HHL LLP with HCL, PLLC as the company’s independent auditor, effective January 13, 2026.

HHL had performed a limited review of U Power’s interim financial statements for the six months ended June 30, 2025. The company states there were no disagreements with HHL on accounting principles, financial statement disclosure, or auditing scope or procedures during that period. U Power also states it did not consult HCL on accounting or audit matters before the engagement. HHL sent a letter dated January 27, 2026 to the U.S. Securities and Exchange Commission confirming its agreement with the company’s description of the change as it relates to HHL.

FAQ

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

What auditor change did U Power Limited (UCAR) disclose in this 6-K?

U Power Limited disclosed that its board approved changing its independent auditor from HHL LLP to HCL, PLLC, effective January 13, 2026. This means HCL now serves as the company’s external auditor for future financial reporting and audit engagements.

Did U Power Limited (UCAR) report any disagreements with former auditor HHL LLP?

U Power Limited reported no disagreements with HHL LLP on accounting principles, financial statement disclosure, or audit scope or procedures during the six months ended June 30, 2025 and through January 13, 2026. Such disagreements, if unresolved, would normally be referenced in an auditor’s report.

What work had HHL LLP performed for U Power Limited (UCAR) before the auditor change?

HHL LLP conducted a limited review of U Power Limited’s interim financial statements for the six months ended June 30, 2025. This review covered the company’s mid-year financial reporting before the board decided to appoint HCL, PLLC as the new independent auditor.

Did U Power Limited (UCAR) consult HCL, PLLC before appointing it as auditor?

The company stated it did not consult HCL, PLLC on applying accounting principles, specific transactions, or potential audit opinions before HCL’s engagement. No written reports or oral advice from HCL were considered important factors in U Power’s accounting or financial reporting decisions.

How did HHL LLP respond to U Power Limited’s (UCAR) description of the auditor change?

HHL LLP sent a letter dated January 27, 2026 to the U.S. Securities and Exchange Commission stating it agreed with U Power Limited’s disclosures about the auditor change as they relate to HHL. The firm stated it had no basis to agree or disagree with other statements.

Were any reportable events or disputes cited in U Power Limited’s (UCAR) auditor transition?

U Power Limited stated it had not consulted HCL, PLLC regarding any matter defined as a disagreement or reportable event under Form 20-F guidance. The company also reported no disagreements with HHL LLP on accounting, disclosure, or audit procedures during the relevant periods.

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

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Accepted by SEC EDGAR 01/27/2026 - 04:30 PM EST 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 January 2026

Commission File Number: 001-41679

U Power Limited

18/F, Building 3, Science and Technology Industrial Park
Yijiang District, Wuhu City, Anhui Province
People’s Republic of China, 241003

(Address of principal executive office)

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

On January 20, 2026, the audit committee of the board of the directors (the “Board”) of U Power Limited, a company incorporated under the laws of the Cayman Islands (the “Company”), recommended, and the Board approved, the change of the Company’s independent auditor to HCL, PLLC (“HCL”), in place of HHL LLP (“HHL”). The termination of the engagement with HHL became effective as of January 13, 2026, and the engagement of HCL as the independent auditor of the Company became effective as of January 13, 2026. 

HHL conducted a limited review of the Company’s interim financial statements for the six months ended June 30, 2025. During the Company’s six months ended June 30, 2025 and through January 13, 2026, there were no disagreements with HHL on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to HHL’s satisfaction, would have caused HHL to make reference to the subject matter of the disagreement in connection with any reports on the Company’s financial statements for such periods.

The Company has provided HHL with a copy of the above disclosure and requested that HHL furnish a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy of HHL’s letter is filed herewith as Exhibit 16.1.

During the six months ended June 30, 2025 and any subsequent interim periods prior to the engagement of HCL, neither the Company, nor anyone on behalf of the Company, has consulted HCL regarding either the application of accounting principles to a specified transaction, whether completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements. Neither a written report was provided to the Company nor was any oral advice provided that HCL concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue. Additionally, neither the Company, nor anyone on behalf of it, has consulted HCL regarding 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.

1

SIGNATURE

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.

	U Power Limited
Date: January 27, 2026	By:	/s/ Jia Li
	Name:	Jia Li
	Title:	Chief Executive Officer

2

EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter, dated January 27, 2026, from HHL LLP addressed to the U.S. Securities and Exchange Commission

3

Exhibit 16.1

January 27, 2026

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Ladies and Gentlemen:

We were previously principal accountant for U Power Limited (the “Company”). We have read the disclosures under “Item 4.01. Changes in Registrant’s Certifying Accountant” in the Company’s current report on Form 6-K, to be filed on or about January 27, 2026, and we are in agreement with the disclosures thereunder as it relates to our firm. We have no basis to agree or disagree with other statements contained under such Item 4.01.

/s/ HHL LLP

HHL LLP