Logicquest Technology, Inc 8-K

What Happened

• Logicquest Technology, Inc. filed an 8-K on June 29, 2026 disclosing that on April 7, 2026 its Board dismissed Simon & Edward LLP (“S&E”) as the company’s independent registered public accounting firm and ratified the engagement of CNGSN & Associates LLP (“CNGSN”) as the new auditor.
• The Board executed an engagement letter with CNGSN dated March 27, 2026. The company reported no disagreements with S&E and no “reportable events” for fiscal years ended December 31, 2025 and 2024 or the interim period before S&E’s dismissal. The company has asked S&E to provide a letter to the SEC confirming these statements and will file that letter as an amendment when received.

Key Details

• Dismissal and appointment effective/ratified: April 7, 2026.
• CNGSN engagement letter dated March 27, 2026.
• No disagreements or reportable events with S&E for fiscal years 2024 and 2025 or the interim period.
• No consultations with CNGSN regarding accounting or audit matters during 2024–2025 prior to its engagement.

Why It Matters

• A change in independent auditor is material because auditors review and opine on a company’s financial statements; investors watch for changes that might affect audit quality or timing of filings.
• The filing notes there were no disagreements or reportable events with the former auditor, which reduces immediate red flags. Still, investors should look for the forthcoming S&E letter and monitor future filings (including any audit reports) for any changes in audit opinions or disclosures.