YD Bio (YDES) appoints MaloneBailey as new auditor after ARK Pro exit
Rhea-AI Filing Summary
YD Bio Limited reported a change in its independent auditor. On December 24, 2025, the board’s audit committee dismissed ARK Pro CPA & Co as the company’s independent registered public accounting firm and, effective the same day, approved MaloneBailey, LLP as the new auditor. ARK Pro had been appointed only in September 2025 for the fiscal year ending December 31, 2025.
The company states that from September 17, 2025 through December 24, 2025, it had no disagreements with ARK Pro on accounting principles, financial statement disclosure, or audit scope and procedures that would have required mention in ARK Pro’s reports. ARK Pro provided a letter to the SEC agreeing with the company’s description of its relationship with the firm in the first three paragraphs of the disclosure.
Positive
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Insights
YD Bio switches auditors, with both sides reporting no disagreements.
YD Bio Limited’s audit committee replaced ARK Pro CPA & Co with MaloneBailey, LLP as independent auditor, effective December 24, 2025. ARK Pro had been engaged only since September 17, 2025 for the fiscal year ending December 31, 2025, so this represents a mid-year change in the firm overseeing the audit process.
The company states there were no disagreements with ARK Pro on accounting principles, financial statement disclosure, or audit scope and procedures during the engagement period that would have needed to be reflected in ARK Pro’s reports. ARK Pro’s letter to the SEC confirms it is in agreement with the company’s description of the relationship in the first three paragraphs of the disclosure, which supports management’s assertion that the change was not driven by a disclosed accounting dispute.
The appointment of MaloneBailey means future audit opinions and related interactions will come from a different firm, but the economic or earnings impact is not quantified here. Investors can look to upcoming annual and interim financial statements audited or reviewed by MaloneBailey to see how the new firm’s work is reflected in disclosures and opinions.
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
OF THE SECURITIES EXCHANGE ACT OF 1934
For the Month of December 2025
Commission File Number: 001-42810
YD Bio Limited
12F., No. 3, Xingnan St.,
Nangang Dist.,
Taipei City 115001, Taiwan
(Address of principal executive offices)
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 ☐
Change of Auditor
On December 24, 2025, the audit committee of the Board of Directors (the “Audit Committee”) of YD Bio Limited (the “Company”) dismissed ARK Pro CPA & Co (“ARK Pro”) as the Company’s independent registered public accounting firm, and then approved MaloneBailey, LLP (“MaloneBailey”) as ARK Pro’s replacement. Both actions were effective immediately.
ARK Pro was appointed as the Company’s independent registered public accounting firm on September 17, 2025, for the fiscal year ending December 31, 2025. From September 17, 2025 through December 24, 2025, ARK Pro and the Company did not have any disagreements on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures (the “reportable events” as that term is described in Item 16F of Form 20-F) which, had such reportable events not been resolved to the satisfaction of ARK Pro, would have caused ARK Pro to make reference to the subject matter of the disagreement in connection with its reports on the Company’s financial statements for such periods.
The Company provided ARK Pro with a copy of the forgoing disclosure and requested that ARK Pro furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not ARK Pro agrees with the above statements and, if not, stating the respects in which ARK Pro does not agree. A copy of ARK Pro’s letter, dated January 6, 2026, is filed as Exhibit 16.1 to this Form 6-K.
During the Company’s two most recent financial years, and through December 24, 2025, neither the Company nor anyone acting on the Company’s behalf consulted MaloneBailey with respect to any matters or reportable events set forth in Item 16F of Form 20-F
1
Exhibit Index
| Exhibit No. | ||
| 16.1 | Letter from ARK Pro CPA & Co |
2
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, thereunto duly authorized.
January 6, 2026
| YD BIO LIMITED | ||
| By: | /s/ Edmund Hen | |
| Name: | Edmund Hen | |
| Title: | Chief Financial Officer | |
3
Exhibit 16.1
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T : (852) 3105 3983 F : (852) 3105 3887 E : info@arkcpa.com.hk |
January 6, 2026
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, DC 20549
U.S.A.
Ladies and Gentlemen,
We have read the statements concerning our firm contained in Form 6-K of YD Bio Limited dated and filed with the Securities and Exchange Commission on January 6, 2026, and are in agreement with the statements concerning our firm contained in the first, second and third paragraphs. We have no basis to agree or disagree with other statements contained therein.
Very truly yours
/s/ ARK Pro CPA & Co
ARK Pro CPA & Co
Hong Kong, China
