Next Technology Holding Inc. 8-K

What Happened

• Next Technology Holding Inc. announced on January 21, 2026 that its Audit Committee dismissed JWF Assurance PAC (JWF) and engaged CHI-LLTC (CHI) as the company's new independent registered public accounting firm, effective that date. The company said the change was made to engage a firm it believes is a better fit and easier to collaborate with, and was not the result of any disagreement with JWF.
• JWF had served as the company’s auditor since 2023. JWF’s audit reports for the years ended December 31, 2024 and 2023 were not qualified, did not contain an adverse opinion or a disclaimer, and there were no reportable events or disagreements during those years or the interim period before the change.

Key Details

• Change effective date: January 21, 2026.
• Prior auditor: JWF Assurance PAC (served since 2023); New auditor: CHI-LLTC (engaged for fiscal year ended Dec 31, 2025 and subsequent periods).
• JWF’s audit reports for FY 2023 and FY 2024 contained no qualifications, adverse opinions, or disclaimers.
• Company reported no disagreements or reportable events with JWF; company did not consult CHI on accounting matters during the disclosed periods. JWF’s letter dated Jan 21, 2026 is filed as Exhibit 16.1.

Why It Matters

• An auditor change is material because the independent auditor examines the company’s financial statements. For investors, the filing indicates this was a voluntary change for working fit and collaboration—not due to accounting disagreements or audit problems.
• CHI will audit future periods (beginning with FY 2025 filings), so investors should watch upcoming financial reports and audit opinions for any changes in disclosure or audit commentary.