UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): ~~November~~April 51, ~~2025~~2026

FLYWHEEL ADVANCED TECHNOLOGY, INC.

(Exact Name of Registrant as Specified in Charter)

Nevada

333-167130

27-2473958

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

123 West Nye Lane, Suite 455

Carson City, Nevada

89706

(Address of principal executive offices)

(Zip Code)

Registrant’s telephone number, including area code: (852) 66860563

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4 (c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of exchange on which registered
N/A		N/A		N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

~~Section~~Item 54.01 -Change ~~Corporate~~in ~~Governance~~Registrant’s ~~and~~Certifying ~~Management~~Accountant.

~~Item~~(a) ~~5.02~~Dismissal ~~Departure~~ of ~~Directors~~Independent orRegistered ~~Certain~~Public ~~Officers;~~Accounting ~~Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.~~Firm

~~Appointment~~Effective as of MsApril 1, 2026, Flywheel Advanced Technology, Inc., ~~Kwan~~a ~~Suk~~Nevada Oncorporation ~~Maria~~(the “Company), dismissed BCRG Group (“BCRG”) as ~~Senior~~its ~~Director~~independent registered public accounting firm. The decision to change independent registered public accounting firms was made with the recommendation and approval of ~~Global~~the ~~Markets~~Company’s board of directors (the “Board”). BCRG’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended September 30, 2025 and September 30, 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles.

OnDuring ~~November~~the 5fiscal years ended September 30, 2025 and September 30, 2024, and the ~~Board~~subsequent ofinterim ~~Directors~~period through March 31, 2026, there were no (~~the~~i) ~~“Board”~~disagreements, as that term is defined in Item 304(a)(1)(iv) of ~~Flywheel~~Regulation ~~Advanced~~S-K, ~~Technology~~under ~~Inc.~~the Securities Exchange Act of 1934, as amended (the “~~Company~~Exchange Act”), ~~appointed~~and the related instructions thereto, between the Company and BCRG on any matter of accounting ~~Ms.~~principles ~~Kwan~~or ~~Suk~~practices, Onfinancial ~~Maria~~statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to BCRG’s satisfaction, would have caused BCRG to make reference to such disagreements in its audit reports; and(ii) no reportable events (as ~~Senior~~defined in ~~Director~~Item 304(a)(1)(v) of ~~Global~~Regulation ~~Markets~~S-K ofunder the Exchange Act), except that the Company identified material weaknesses in its internal control over financial reporting as of and for the year ended September 30, ~~effective~~2025, ~~immediately.~~as ~~Ms.~~disclosed ~~Kwan~~in isPart ~~appointed~~II, toItem ~~serve~~9A, ~~until~~Controls and Procedures, ~~her~~of ~~successor~~the ~~has~~Company’s ~~been~~Annual ~~duly~~Report ~~appointed~~on Form 10-K for the year ended September 30, ~~unless~~2025, ~~she~~filed ~~resigns~~with the Securities and Exchange Commission (the “SEC”) on January 13, is2026, ~~removed~~specifically that such material weaknesses are stemming from ~~office,~~control deficiencies relating to (i) not having an independent board of directors or isan ~~otherwise~~audit ~~disqualified~~committee; ~~from~~(ii) ~~serving~~not ashaving awritten ~~Senior Director~~documentation of ~~Global~~its ~~Markets~~internal control policies and procedures; and (iii) handling of all of the Company’s financial reporting by a financial consultant.

~~Ms.~~In ~~Kwan~~accordance iswith Item 304(a)(3) ~~seasoned~~of ~~finance~~Regulation ~~professional~~S-K, ~~with~~the ~~over~~Company provided BCRG with a ~~decade~~copy of ~~expertise~~this inCurrent ~~asset~~Report ~~management~~on Form 8-K and ~~financial~~requested that ~~planning.~~BCRG ~~Since~~furnish ~~November~~it ~~2019, she~~with ~~has~~a ~~served~~letter asaddressed ~~Senior~~to ~~Partner~~the atU.S. ~~Nice~~Securities ~~Talent~~and ~~Asset~~Exchange ~~Management~~Commission ~~Limited,~~stating ~~where~~whether ~~she~~BCRG ~~previously~~agrees ~~held~~with the ~~role~~ statements of ~~Managing~~the ~~Director~~Company ~~from July~~in response to ~~November~~this ~~2019~~Item 4.01 ~~Prior~~and, toif ~~that~~not, ~~she~~stating ~~was~~the ~~Director~~respects ofin ~~Jade~~which byit ~~HSBC~~does ~~Premier~~not ~~from~~agree. ~~May~~A ~~2012~~copy toof ~~July~~the ~~2019,~~letter ~~overseeing~~from BCRG ~~premium~~is ~~banking services~~attached ~~and~~hereto ~~client~~as ~~wealth~~Exhibit ~~strategies~~16.1.

~~There~~(b) ~~are~~Engagement ~~no arrangements or understandings between Ms. Kwan and any other person pursuant to which she was appointed as Senior Director~~ of ~~Global~~ ~~Markets~~New ofIndependent ~~the~~Registered ~~Company.~~Public InAccounting addition, there are no family relationships between Ms. Kwan and any of the Company’s other officers or directors. Further, Ms. Kwan is not a party to any current or proposed transaction with the Company for which disclosure is required under Item 404(a) of Regulation S-K.Firm

InOn ~~connection~~April 1, 2026, the Board approved the engagement of WSJ And Partners (“WSJ”), effective immediately upon dismissal of BCRG, as the Company’s independent registered public accounting firm, beginning with ~~Ms.~~the ~~Kwan~~review of the Company’s ~~appointment~~financial statements for the quarter ending March 31, ~~she~~2026, ~~will~~and ~~not~~including ~~receive~~the ~~any~~audit ~~compensation~~of the Company’s consolidated financial statements for the year ending September 30, 2026.

During the fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through March 31, 2026, neither the Company nor anyone on its behalf has consulted with WSJ regarding either (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided nor oral advice was provided to the Company that WSJ concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph 304(a)(1)(v)) of Regulation S-K).

Item 9.01. Financial Statement and Exhibits.

(d)

Exhibits.

Exhibit No.		Description
16.1		Letter from BCRG Group dated April 7, 2026.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	FLYWHEEL ADVANCED TECHNOLOGY, INC.
Dated: November 5, 2025	By:	/s/ Luk Yuen Leung
Dated: April 7, 2026	By:	/s/ Luk Yuen Leung
	Name:	Luk Yuen Leung
	Title:	President and Chief Executive Officer (Principal Executive Officer and Principal Financial and Accounting Officer)

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