CHEETAH NET SUPPLY CHAIN SERVICE INC. 8-K

What Happened
Cheetah Net Supply Chain Service Inc. announced on January 6, 2026 that its audit committee approved the dismissal of Assentsure PAC and the engagement of Tang Qian & Associates PLLC as the company's independent registered public accounting firm for the fiscal year ending December 31, 2026. Assentsure had served as the company's auditor from October 2, 2023 until January 6, 2026. Assentsure’s audit reports for the fiscal years ended December 31, 2024 and 2023 were not adverse or qualified, and the company reported no disagreements with Assentsure on accounting, disclosure, or audit scope during the relevant periods. The company filed Assentsure’s letter to the SEC dated January 7, 2026 as Exhibit 16.1.

Key Details

• Audit committee approved the auditor change on January 6, 2026.
• Tang Qian & Associates PLLC engaged as independent registered public accounting firm for the fiscal year ending December 31, 2026.
• Assentsure PAC served as auditor from October 2, 2023 to January 6, 2026; its reports for 2023 and 2024 were unmodified.
• No disagreements or reportable events with Assentsure during the two most recent fiscal years and through January 6, 2026, except previously disclosed material weaknesses in internal control over financial reporting. The company requested and filed Assentsure’s written concurrence.

Why It Matters
A change of independent auditor is a material governance event investors watch because the auditor provides assurance on financial statements and internal controls. This filing shows the prior auditor’s reports were unmodified and there were no unresolved disagreements, but it also reiterates previously disclosed material weaknesses in internal control over financial reporting. Investors should look for Tang Qian’s future audit reports and any updates on remediation of the internal control weaknesses in upcoming filings and financial statements.