Metal Sky Star Acquisition Corp Dismisses Independent Auditor UHY

What Happened

• Metal Sky Star Acquisition Corp (MSSAF) filed a Form 8-K on Sept 17, 2026 saying the Audit Committee approved and the company notified UHY LLP that UHY was dismissed as the company’s independent registered public accounting firm, effective Sept 4, 2026.
• UHY’s audit reports for the fiscal years ended Dec 31, 2025 and Dec 31, 2024 were not adverse or qualified, but did include explanatory paragraphs about substantial doubt regarding the company’s ability to continue as a going concern.
• The filing states there were no disagreements with UHY on accounting principles, financial disclosure, or auditing scope during the two most recent fiscal years and through Sept 4, 2026. The only “reportable events” disclosed were the material weaknesses in internal control over financial reporting previously described in the company’s 10‑K for 2024 and 2025. The company authorized UHY to respond to inquiries from any successor auditor.

Key Details

• Dismissal effective date: Sept 4, 2026; 8-K filed Sept 17, 2026.
• Auditor dismissed: UHY LLP.
• Prior audit reports (2024, 2025): included going-concern explanatory paragraphs but were otherwise unqualified.
• No disagreements reported with UHY; reportable events limited to previously disclosed material weaknesses in internal control.
• Exhibit included: UHY’s letter to the SEC dated Sept 15, 2026 (Exhibit 16.1).

Why It Matters

• A change of independent auditor is material because it can affect investor confidence and may signal forthcoming changes in audit approach or oversight.
• The prior going-concern explanatory paragraphs and disclosed material weaknesses in internal control are important facts for investors assessing the company’s financial health and governance.
• Investors should watch for the company’s announcement of a successor auditor, any further audit-related disclosures, and management actions to address the internal control weaknesses.