UMeWorld Inc. 8-K

What Happened
UMeWorld Inc. (UMEWf) filed an 8-K reporting that J&S Associate PLT (PCAOB Reg. No. 6743) resigned as the company's independent registered public accounting firm effective December 31, 2025. The resignation was attributed to required audit engagement partner rotation under PCAOB independence rules and Rule 2-01(c)(6) of Regulation S‑X. The former auditor’s reports on the Company’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2025 were unmodified and did not contain adverse opinions, disclaimers, or qualifications.

Key Details

• Resignation date: December 31, 2025.
• Former auditor: J&S Associate PLT (PCAOB Registration No. 6743).
• Auditor reports for fiscal years ended Sept. 30, 2024 and Sept. 30, 2025 contained no adverse opinions or qualifying language.
• The company and the former auditor reported no disagreements or reportable events (per Item 304 of Regulation S‑K) during FY2024, FY2025, or through Dec. 31, 2025.
• The filing includes a letter from J&S Associate PLT to the SEC (Exhibit 16.1).

Why It Matters
This is a procedural auditor change driven by PCAOB partner-rotation rules, not by disputes over accounting or audit work. Because the prior auditor’s reports for the last two fiscal years were clean and the filing discloses no disagreements or reportable events, there are no immediate red flags about the company’s financial statements. Investors should monitor future filings for the appointment of a new independent auditor and any related disclosures.