UMeWorld (UMEWF) discloses auditor change tied to PCAOB rules

Rhea-AI Filing Summary

UMeWorld Inc. reported that its independent registered public accounting firm, J&S Associate PLT, resigned effective December 31, 2025. The firm stepped down due to required audit engagement partner rotation under PCAOB independence rules and Regulation S‑X, rather than any issue with the company.

The auditor’s reports on UMeWorld’s financial statements for the years ended September 30, 2024 and September 30, 2025 contained no adverse opinions, disclaimers, or qualifications. The company states there were no disagreements or reportable events with the auditor during these periods. UMeWorld has asked the former auditor to provide a confirming letter to the SEC, which is included as Exhibit 16.1.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): December 31, 2025 

UMeWorld Inc.

(Exact name of registrant as specified in its charter)

Delaware		000-30813		61-2299084
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

66 West Flagler Street, 9th Floor, Miami, Florida 33130

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (786) 791 0483

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐     Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐     Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐     Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐     Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		—		—

Securities registered pursuant to Section 12(g) of the Act: Common Stock

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01 - Changes in Registrant’s Certifying Accountant

On December 31, 2025, J&S Associate PLT (PCAOB Registration No. 6743) (the “Former Auditor”) resigned as the independent registered public accounting firm of UMeWorld Inc. (the “Company”). The resignation was tendered in accordance with the Former Auditor’s responsibilities under the rules and standards of the Public Company Accounting Oversight Board and was due to required audit engagement partner rotation in accordance with PCAOB independence requirements and Rule 2-01(c)(6) of Regulation S-X. The resignation was not the result of any disagreement with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The reports of the Former Auditor on the Company’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2025 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended September 30, 2024 and September 30, 2025, and through December 31, 2025, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

During the same period, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided the Former Auditor with a copy of the disclosures contained in this Item 4.01 and has requested that the Former Auditor furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01 - Financial Statements and Exhibits

(d) Exhibits 

Exhibit No.		Description
16.1		Letter from J&S Associate PLT to the Securities and Exchange Commission
104		Cover Page Interactive Data File (embedded within the Inline XBRL Document)

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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.

UMEWORLD INC.
By:	/s/ Michael Lee
Name:	Michael Lee
Title:	Chief Executive Officer
Date:	January 5, 2026

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FAQ

Why did UMeWorld Inc. (UMEWF) change its independent auditor?

UMeWorld Inc. changed auditors because J&S Associate PLT resigned on December 31, 2025 due to required audit engagement partner rotation under PCAOB independence rules and Regulation S‑X.

Did UMeWorld Inc. (UMEWF) have any disagreements with its former auditor?

The company states there were no disagreements with J&S Associate PLT on accounting principles, financial statement disclosure, or auditing scope or procedure during the fiscal years ended September 30, 2024 and September 30, 2025, and through December 31, 2025.

Were there any reportable events related to UMeWorld’s auditor resignation?

UMeWorld reports that there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S‑K during the fiscal years ended September 30, 2024 and September 30, 2025, and through December 31, 2025.

What did the former auditor’s reports say about UMeWorld’s financial statements?

The reports of J&S Associate PLT on UMeWorld’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2025 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

How is UMeWorld communicating the auditor change to the SEC?

UMeWorld provided J&S Associate PLT with its disclosure about the resignation and requested a letter stating whether the auditor agrees with these statements. This letter is filed as Exhibit 16.1.

Who signed the auditor change disclosure for UMeWorld Inc. (UMEWF)?

The disclosure was signed on behalf of UMeWorld Inc. by Michael Lee, the company’s Chief Executive Officer.