Northann Corp. Changes Auditor; Non-Reliance on Prior Financials

What Happened
Northann Corp. (NCL) filed an 8-K on August 24, 2026 reporting a change in its certifying accountant (Item 4.01) and a statement of non-reliance on certain previously issued financial statements (Item 4.02). The company furnished its disclosures to its auditor and requested a confirming letter; on August 21, 2026 it received a letter from LAO Professionals and filed that letter as Exhibit 16.1.

Key Details

• Filing date: August 24, 2026 (Form 8-K; Accession 0001575872-26-000605).
• Auditor: LAO Professionals — provided a letter dated August 21, 2026 (filed as Exhibit 16.1).
• Items reported: Item 4.01 (Change in Registrant’s Certifying Accountant) and Item 4.02 (Non-Reliance on Previously Issued Financial Statements).
• The company requested the auditor state whether it agrees with Northann’s disclosures and to identify any disagreements; the auditor’s letter was received and filed.

Why It Matters
A change in the company’s certifying accountant and a formal non-reliance statement are material governance events for investors. These disclosures can precede additional updates such as revised or restated financial statements or further SEC filings. Investors should monitor Northann’s upcoming filings and disclosures for any revisions to past financial results or explanations about the scope and impact of the auditor change.