CIMG Inc. 8-K

What Happened

• CIMG Inc. announced in a Form 8-K that its Audit Committee approved the dismissal of Assentsure PAC as the company’s independent registered public accounting firm, effective February 18, 2026, and engaged ST & Partners PLT as the new independent auditor.
• ST & Partners will audit the company’s consolidated financial statements for the fiscal year ending September 30, 2026 and review interim financial statements for the quarters ending December 31, 2025; March 31, 2026; and June 30, 2026. The filing notes that Assentsure’s audit reports for the fiscal years ended September 30, 2025 and 2024 were unmodified.

Key Details

• Effective date of change: February 18, 2026 (Audit Committee approval).
• Assentsure’s reports for FYs ended Sept 30, 2025 and Sept 30, 2024 were unmodified; there were no disagreements or reportable events.
• ST & Partners PLT engaged to audit FY ending Sept 30, 2026 and to review interim quarterly financials (Dec 31, 2025; Mar 31, 2026; Jun 30, 2026).
• Assentsure provided a letter dated February 19, 2026 (filed as Exhibit 16.1); the company disclosed that it did not consult ST & Partners on accounting matters prior to engagement.

Why It Matters

• A change in the independent auditor is material because the auditor provides assurance on the company’s financial statements that investors rely on.
• The filing indicates the change was administrative rather than due to auditor disagreement (reports were unmodified and no reportable events were disclosed). The company did not state a reason for the change.
• Investors should note the new auditor and watch upcoming quarterly and annual filings for any changes in audit reporting or disclosures related to the transition.