YD Bio Limited (YDESW) replaces CBIZ CPAs with ARK Pro CPA & Co

Rhea-AI Filing Summary

YD Bio Limited reports a change in its independent auditor. On September 16, 2025, the company ended its engagement with CBIZ CPAs P.C. as its independent registered public accounting firm, with the decision approved by both the audit committee and the board of directors.

CBIZ CPAs’ reports on YD Bio’s consolidated financial statements since inception on February 6, 2024 contained no adverse or disclaimed opinions and were not qualified, although they included an explanatory paragraph raising substantial doubt about the company’s ability to continue as a going concern. The company states there were no disagreements with CBIZ CPAs on accounting, disclosure, or audit matters, and none of the specified reportable events under Item 16F of Form 20-F occurred.

Effective September 17, 2025, YD Bio engaged ARK Pro CPA & Co as its new independent registered public accounting firm for the fiscal year ending December 31, 2025, with no prior consultations on accounting or audit opinions reported.

Insights

Audit and governance analyst

YD Bio replaces its auditor with no reported disputes, while prior going concern doubt remains noted.

YD Bio Limited has replaced CBIZ CPAs P.C. with ARK Pro CPA & Co as its independent registered public accounting firm effective September 17, 2025, for the year ending December 31, 2025. The change was approved by both the audit committee and the board, which aligns with standard governance practice for auditor oversight.

The company highlights that CBIZ CPAs’ reports since inception on February 6, 2024 were unqualified but included an explanatory paragraph about substantial doubt regarding YD Bio’s ability to continue as a going concern. This going concern emphasis signals financial or operating uncertainty, but it is described as existing in prior reports rather than as a new development in this update.

YD Bio also states there were no disagreements or reportable events with CBIZ CPAs under Item 16F of Form 20-F and that it had not previously consulted ARK on accounting or audit opinions. Future disclosures in annual reports will show how ARK’s audit approach reflects the company’s going concern status and any changes in financial reporting.

Form 6-K: How Foreign Companies Report to the SEC →

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 September 2025

Commission File Number: 001-42810

YD Bio Limited

(Exact name of registrant as specified in its charter)

12F., No. 3, Xingnan St.,

Nangang Dist.,

Taipei City 115001, Taiwan

(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 ☐

EXPLANATORY NOTE

Change in Certifying Accountant

Non-continuation of services of previous independent registered public accounting firm

On September 16, 2025, YD Bio Limited (the “Company”) notified CBIZ CPAs P.C. (“CBIZ CPAs”), the Company’s then-current independent registered public accounting firm, that the Company’s engagement of CBIZ CPAs for its audit and related services had terminated, effective as of September 16, 2025 (the “Termination Date”), and that such engagement was not being renewed in respect of the fiscal year ending December 31, 2025.

The decision to terminate CBIZ CPAs’s engagement was approved by the audit committee of the Company’s board of directors (the “audit committee”) and the Company’s board of directors (the “Board”).  

Since the Company’s inception on February 6, 2024 and through the Termination Date, the reports of CBIZ CPAs on the Company’s consolidated financial  statements did not contain any adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle, except that, the reports included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue as a going concern. 

Since the Company’s inception on February 6, 2024 and through the Termination Date, there were no disagreements  between the Company and CBIZ CPAs 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 CBIZ CPAs, would have caused it to make reference to the subject matter of such disagreement in connection with its audit reports on the Company’s financial statements.

Since the Company’s inception on February 6, 2024 and through the Termination Date, none of the events listed in paragraphs (a)(1)(v)(A) through (a)(1)(v)(D) of Item 16F of Form 20-F promulgated by the Securities and Exchange Commission (the “SEC”) (“Form 20-F”) (involving CBIZ CPAs having advised the Company as to the matters described in those paragraphs) occurred.

Appointment of new independent registered public accounting firm

On September 16, 2025, but effective as of September 17, 2025 (the “Engagement Date”), the Company engaged ARK Pro CPA & Co (“ARK”), as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. The decision to engage ARK as the Company’s independent registered public accounting firm has been approved by each of the audit committee and the Board.

Since the Company’s inception on February 6, 2024 and through the Engagement Date, the Company had not consulted with ARK regarding either:

(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 neither a written report nor oral advice was provided to the Company that ARK concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

(ii) any matter that was either the subject of a disagreement (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions to that Item) or a reportable event (as described in Item 16F(a)(1)(v) of Form 20-F).

The Company furthermore did not consult with CBIZ CPAs regarding any issue described in the foregoing two paragraphs.

Previous independent registered public accounting firm review of disclosures

The Company has provided CBIZ CPAs with a copy of the disclosures that it has made in this Report of Foreign Private Issuer on Form 6-K (this “Form 6-K”) in accordance with Item 16F(a)(3) of Form 20-F and requested from CBIZ CPAs a letter addressed to the SEC stating whether CBIZ CPAs agrees with the statements that the Company has made in response to Item 16F(a) and, if not, stating the respects in which it does not agree. A copy of that letter is furnished as Exhibit 16.1 to this Form 6-K.

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EXHIBIT INDEX

Exhibit No.		Description
16.1		Letter from CBIZ CPAs P.C., dated September 17, 2025, as to the change in certifying accountant of YD Bio Limited

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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, thereunto duly authorized.

	YD Bio Limited
	By:	/s/ Edmund Hen
	Name:	Edmund Hen
	Title:	Chief Financial Officer

Date: September 19, 2025

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FAQ

What change in auditor did YD Bio Limited (YDESW) disclose?

YD Bio Limited disclosed that on September 16, 2025, it terminated CBIZ CPAs P.C. as its independent registered public accounting firm, and effective September 17, 2025, it engaged ARK Pro CPA & Co for the fiscal year ending December 31, 2025.

Were there any disagreements between YD Bio Limited (YDESW) and its former auditor?

The company states that from its inception on February 6, 2024 through the termination date, there were no disagreements with CBIZ CPAs on accounting principles, financial statement disclosure, or auditing scope or procedures that would have been referenced in the auditor’s reports.

Did CBIZ CPAs issue qualified opinions on YD Bio Limited (YDESW) financial statements?

YD Bio reports that CBIZ CPAs’ audit opinions since inception were not adverse, disclaimed, qualified, or modified as to uncertainty, audit scope, or accounting principle, but they included an explanatory paragraph noting substantial doubt about the company’s ability to continue as a going concern.

Why is going concern mentioned in YD Bio Limited’s (YDESW) auditor reports?

The company explains that CBIZ CPAs’ reports included an explanatory paragraph about substantial doubt regarding YD Bio’s ability to continue as a going concern, indicating concerns about its ability to meet obligations over time, even though the opinions themselves were unqualified.

Did YD Bio Limited (YDESW) consult ARK Pro CPA & Co before appointing them?

According to the disclosure, from inception through the engagement date, YD Bio had not consulted ARK Pro CPA & Co on the application of accounting principles, any specific transactions, expected audit opinions, disagreements, or reportable events as defined under Item 16F of Form 20-F.

How did CBIZ CPAs respond to YD Bio Limited’s disclosure about the auditor change?

YD Bio states it provided CBIZ CPAs with a copy of these disclosures and requested a letter to the SEC indicating whether CBIZ CPAs agreed with them. That response letter is furnished as Exhibit 16.1 dated September 17, 2025.