ESG Inc. 8-K

What Happened ESG Inc. (ticker: ESGH) filed an 8-K reporting that Boladale Lawal & Co (“Boladale” or the Former Auditor) resigned as the company’s independent registered public accounting firm, effective February 18, 2026. On the same date, the Board approved engagement of Tang Qian & Associates, PLLC (“TQ&A” or the New Auditor) as the Company’s new independent registered public accounting firm pursuant to an executed engagement letter.

Key Details

• Former Auditor: Boladale Lawal & Co resigned effective Feb 18, 2026; resignation letter dated Feb 19, 2026 (Exhibit 16.1).
• Scope of former services: Boladale only performed reviews of unaudited interim financials for quarters ended June 30, 2025 and Sept 30, 2025; it did not issue audit reports for any fiscal year.
• No disagreements or reportable events: During the two most recent fiscal years and through Feb 18, 2026, there were no disagreements with Boladale on accounting, disclosure, or audit scope, and no reportable events per Item 304(a) of Regulation S‑K.
• Reason given for resignation: Boladale cited regulatory, logistical and resource constraints—including restrictions on cross-border sharing of audit workpapers for China-based operations—that made completing the audit within applicable timelines impracticable.
• New Auditor consultations: The company did not consult TQ&A during the two most recent fiscal years about accounting applications, potential audit opinions, disagreements, or reportable events.

Why It Matters A change in the independent auditor is a material governance event. The filing indicates the resignation was not due to disagreements with management, but arose from audit completion constraints (notably cross-border workpaper issues). Investors should note the auditor switch and review upcoming SEC filings and audited financial statements for any related timing impacts or disclosures about audit completion.