ARtelligence Holdings, Inc. 8-K

What Happened
ARtelligence Holdings, Inc. filed an 8‑K under Regulation FD to update shareholders on the status of its audit and review engagements with independent registered public accounting firm FM Financial Services LLC. The company has requested FM Financial Services LLC to conduct the audit of the consolidated financial statements for the fiscal year ended December 31, 2024, and to perform the PCAOB‑required review of the unaudited financial statements for the quarter ended September 30, 2025. ARtelligence says the timing for completion will be determined solely by the auditor under PCAOB standards and that management will not attempt to influence the auditor’s work or conclusions.

Key Details

• Independent auditor: FM Financial Services LLC.
• Engagements cover: audits/reviews from 2023 through the third quarter of 2025.
• Specific work requested: audit for year ended December 31, 2024, and PCAOB review for quarter ended September 30, 2025.
• Next filings: Company intends to file the 2024 Form 10‑K and the Form 10‑Q for the quarter ended September 30, 2025 once the auditor completes its procedures.

Why It Matters
This disclosure informs investors about the company’s current external audit and review process and the expected pathway to file its overdue periodic reports. The auditor—not the company—controls the timing of completion under PCAOB standards, so investors should watch for completion notices and the subsequent 10‑K and 10‑Q filings for the material financial details that will follow. The company emphasizes cooperation with the auditor and adherence to SEC and PCAOB independence and reporting requirements.