Yubo International Biotech (YBGJ) replaces HHL LLP with HCL as auditor

Rhea-AI Filing Summary

Yubo International Biotech Limited reported a change in its independent auditor. On January 13, 2026, HHL LLP resigned as the company’s independent registered public accounting firm, and the board of directors accepted the resignation effective immediately. HHL’s audit report on the year ended December 31, 2024 contained no adverse or disclaimed opinion and was not qualified, other than an explanatory paragraph highlighting substantial doubt about the company’s ability to continue as a going concern.

For the fiscal years ended December 31, 2025 and December 31, 2024, and the interim period through January 13, 2026, the company states there were no disagreements with HHL on accounting principles, financial disclosures, or audit procedures, and no reportable events under SEC rules. The company engaged HCL, PLLC as its new independent registered public accountant on January 13, 2026 to audit the consolidated financial statements for the year ended December 31, 2025, and indicates it did not previously consult HCL on specific accounting issues or potential audit opinions.

Insights

Accounting & Governance Analyst

Auditor change disclosed with no stated disputes, prior going concern noted.

The company reports that HHL LLP resigned as its independent registered public accounting firm on January 13, 2026, and that the board approved this resignation. HHL had audited the year ended December 31, 2024 and issued a report without adverse or disclaimed opinions, but with an explanatory paragraph about the company’s ability to continue as a going concern. That language signals previously disclosed financial uncertainty around the business.

The company states there were no disagreements with HHL on accounting principles, disclosures, or audit procedures, and no reportable events as defined in Item 304 of Regulation S-K over the referenced periods. It also reports engaging HCL, PLLC on January 13, 2026 as the new independent auditor for the year ended December 31, 2025, and says it had not consulted HCL on specific accounting treatments or expected opinions before the engagement. Overall, this is a governance and process update; its significance depends mainly on how future audited results and going concern language evolve in subsequent filings.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Understanding 8-K Material Events →

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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

January 13, 2026

Date of Report (Date of earliest event reported)

________________________________________________________

YUBO INTERNATIONAL BIOTECH LIMITED

(Exact name of Registrant as Specified in Charter)

________________________________________________________

New York

000-21320

11-3074326

(State or Other Jurisdiction of

(Commission

(IRS Employer

Incorporation or Organization)

File Number)

Identification Number)

Room 1102, 11th Floor, Building 2

No. 10 Chaoyang Park South Road, Chaoyang District

Beijing, China, 100026

(Address of principal executive offices, including Zip Code)

+86 136-0129-6655

(Registrant's telephone number, including area code)

________________________________________________________

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))

Securities registered pursuant to Section 12(b) of the Act: None.

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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.

(a) Resignation of Independent Registered Public Accounting Firm

On January 13, 2026, HHL LLP (“HHL”) tendered its resignation as the independent registered public accounting firm to Yubo International Biotech Limited, a New York corporation (the “Company”), which resignation was approved and accepted by the board of directors (the “Board”) of the Company with immediate effect.

HHL was previously engaged by the Company to audit the Company’s consolidated financial statements for the year ended December 31, 2024. HHL’s report on the financial statements of the Company for the year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor was such report qualified or modified as to uncertainty, audit scope, or accounting principle, other than an explanatory paragraph regarding the Company’s ability to continue as a going concern.

During the Company’s fiscal years ended December 31, 2025 and December 31, 2024 and the subsequent interim period from January 1, 2026 to January 13, 2026, (i) 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 the satisfaction of HHL, would have caused HHL to make reference to the subject matter of the disagreements in connection with its report, and (ii) there were no “reportable events” as such term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has requested that HHL furnish to the Company a letter addressed to the U.S. Securities and Exchange Commission stating whether or not HHL agrees with the above statements. A copy of such letter, dated January 15, 2026, is filed as Exhibit 16.1 to this current report on Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm

On January 13, 2026, the Company engaged HCL, PLLC (“HCL”) as its new independent registered public accountant to audit the Company’s consolidated financial statements for the year ended December 31, 2025, with immediate effect. The engagement was approved by the Board.

During the Company’s fiscal years ended December 31, 2025 and December 31, 2024 and the subsequent interim period from January 1, 2026 to January 13, 2026, neither the Company nor anyone on its behalf consulted with HCL regarding (i) the application of accounting principles to a specified transaction, completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that HCL concluded 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 and the related instructions) or any “reportable event” as such term is defined in Item 304(a)(1)(v) of Regulation S-K.

2

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits:

Exhibit No.					Description
16.1					Letter from HHL LLP
104.0					Cover Page Interactive Data File (embedded within the Inline XBRL document)

3

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 hereunto duly authorized.

Dated: January 16, 2026	Yubo International Biotech Limited
	By:	/s/ Lina Liu
	Name:	Lina Liu
	Title:	Chief Financial Officer

4

FAQ

What change in auditor did Yubo International Biotech (YBGJ) disclose?

Yubo International Biotech Limited reported that HHL LLP resigned as its independent registered public accounting firm on January 13, 2026, and that the board of directors accepted this resignation with immediate effect. On the same date, the company engaged HCL, PLLC as its new independent registered public accountant to audit its consolidated financial statements for the year ended December 31, 2025.

Did HHL LLP issue a negative audit opinion on Yubo International Biotech (YBGJ)?

HHL LLP’s report on Yubo International Biotech’s financial statements for the year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principle, other than an explanatory paragraph describing substantial doubt about the company’s ability to continue as a going concern.

Were there any disagreements between Yubo International Biotech (YBGJ) and HHL LLP?

The company states that during the fiscal years ended December 31, 2025 and December 31, 2024, and the interim period from January 1, 2026 to January 13, 2026, there were no disagreements with HHL LLP on accounting principles or practices, financial statement disclosure, or auditing scope or procedure, and no reportable events under Item 304(a)(1)(v) of Regulation S-K.

Did Yubo International Biotech (YBGJ) consult HCL, PLLC before appointing it as auditor?

The company reports that during the fiscal years ended December 31, 2025 and December 31, 2024, and the interim period through January 13, 2026, neither it nor anyone on its behalf consulted HCL, PLLC regarding the application of accounting principles to a specific transaction or the type of audit opinion that might be issued, nor regarding any matters that were the subject of a disagreement or reportable event under SEC rules.

What going concern disclosure affects Yubo International Biotech (YBGJ)?

HHL LLP’s audit report on Yubo International Biotech’s financial statements for the year ended December 31, 2024 included an explanatory paragraph about the company’s ability to continue as a going concern, indicating substantial doubt about its capacity to continue operating without additional financial or operational improvements.

What exhibit related to the auditor change did Yubo International Biotech (YBGJ) provide?

The company requested that HHL LLP send 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, dated January 15, 2026, is filed as Exhibit 16.1.