[8-K] UMeWorld Inc. Reports Material Event

Rhea-AI Filing Summary

UMeWorld Inc. has appointed WSJ & Partners as its new independent registered public accounting firm to audit the company’s consolidated financial statements for the fiscal year ending September 30, 2026. The Board of Directors approved the engagement.

The new appointment follows the previously disclosed resignation of J&S Associate PLT as UMeWorld’s independent auditor, effective December 31, 2025. UMeWorld states that during the last two fiscal years and the subsequent interim period before WSJ’s engagement, neither the company nor its representatives consulted WSJ on accounting principles, potential audit opinions, or any matters involving disagreements or reportable events under SEC rules.

Insights

Audit & governance analyst

UMeWorld names WSJ & Partners as auditor with no prior consultations or reported disagreements.

UMeWorld Inc. has engaged WSJ & Partners as its independent registered public accounting firm for the fiscal year ending September 30, 2026, with approval from the Board of Directors. This replaces J&S Associate PLT, which resigned effective December 31, 2025.

The company notes that in its two most recent fiscal years and the interim period before WSJ’s engagement, it did not consult WSJ on accounting principles, specific transactions, or the type of audit opinion that might be issued. It also states there were no disagreements or reportable events with WSJ as defined under Regulation S-K.

This points to a straightforward auditor transition based on the information provided. Future filings covering the audit for the year ending September 30, 2026 will show how WSJ assesses UMeWorld’s financial reporting and internal controls.

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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): February 5, 2026

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
Common Stock		UMEW		OTC

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

(b) New Independent Registered Public Accounting Firm

On February 5, 2026, UMeWorld Inc. (the “Company”) engaged WSJ & Partners (No. AF 002020) (“WSJ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026. The engagement was approved by the Company’s Board of Directors.

As previously disclosed in the Company’s Current Report on Form 8-K filed on January 5, 2026, J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025, and furnished a letter to the Securities and Exchange Commission regarding such resignation.

During the Company’s two most recent fiscal years and through the subsequent interim period preceding WSJ’s engagement, neither the Company nor anyone on its behalf consulted with WSJ regarding: (i) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

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SIGNATURE

Pursuant to the requirements of the Securities and 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:	February 6, 2026

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