Aether Holdings, Inc. 8-K

What Happened Aether Holdings, Inc. (ATHR) filed an 8-K reporting that its Audit Committee dismissed ZH CPA, LLC as the company’s independent registered public accounting firm and, effective January 22, 2026, engaged KNAV CPA LLP as the new independent registered public accounting firm for the fiscal year ending September 30, 2026. ZH’s audit reports for the fiscal years ended September 30, 2025 and September 30, 2024 were not adverse or qualified, though the 2024 report included an explanatory paragraph noting substantial doubt about the company’s ability to continue as a going concern.

Key Details

• Dismissal and appointment effective January 22, 2026; KNAV engaged for fiscal year ending September 30, 2026.
• ZH’s reports for FY 2025 and FY 2024 contained no adverse opinions and were not qualified for uncertainty, scope, or accounting principles; FY 2024 report included a going-concern explanatory paragraph.
• No disagreements or “reportable events” with ZH during FY 2025, FY 2024, or the interim period through January 22, 2026.
• Company did not consult KNAV on accounting or audit matters prior to engagement; ZH’s letter dated January 26, 2026 is filed as Exhibit 16.1.

Why It Matters A change of independent auditor is material because it can affect how future financial statements are audited and presented. Investors should note the prior going-concern disclosure in the 2024 audit report and the fact that the new auditor was engaged effective immediately; monitor upcoming filings (quarterly and annual reports) for any changes in audit opinion, additional disclosures, or further updates from management about financial condition.