Inno Holdings Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
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Item 4.01. Changes in Registrant’s Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
On January 13, 2025, Inno Holdings Inc. (the “Company”) dismissed Simon & Edward, LLP (“S&E”) as the Company’s independent registered public accounting firm, effective immediately. This decision was approved by the Audit Committee (the “Audit Committee”) of the Board of Directors of the Company.
S&E’s audit reports on the Company’s consolidated financial statements for the year ended September 30, 2024 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.
During the Company’s fiscal year ended September 30, 2024, and the subsequent interim period through January 13, 2025: (i) there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304) with S&E on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of S&E would have caused S&E to make reference to the subject matter of such disagreements in connection with its reports on the financial statements for such periods and (ii) there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K, except for the disclosure of the following material weakness in the Company’s internal control over financial reporting, as disclosed in Part II, Item 9a of the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2024 filed with the Securities and Exchange Commission (“SEC”) on December 9, 2024, that the Company lacked adequate policies and procedures in its internal control function to ensure that proper control and procedures have been designed and implemented over its key business cycles.
The Company provided S&E with a copy of this report prior to its filing with the SEC and requested that S&E furnish the Company with a letter addressed to the SEC stating whether S&E agrees with the statements made by the Company in this report and, if not, stating the respects, if any, in which S&E does not agree with such statements. A copy of the letter from S&E is filed with this Current Report on Form 8-K as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
On January 13, 2025, the Audit Committee approved the engagement of JWF Assurance PAC (“JWF”) to serve as the Company’s independent registered public accounting firm for the fiscal year ended September 30, 2025. On January 13, 2025, JWF was engaged as the Company’s independent registered public accounting firm.
During the fiscal years ended September 30, 2024, and 2023 and in the subsequent interim periods through January 13, 2025, neither the Company nor anyone on its behalf has consulted with JWF with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on financial statements, and neither a written report nor oral advice was provided to the Company that JWF concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a “disagreement,” as that term is defined in Item 304(a)(1)(iv) and the related instructions of Regulation S-K; or (iii) any “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
The following exhibits are filed with this report:
| Exhibit Number |
Description of Document | |
| 16.1 | Letter from Simon & Edward, LLP to the Securities and Exchange Commission dated January 16, 2025 | |
| 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 hereunto duly authorized.
| INNO HOLDINGS INC. | ||
| By: | /s/ Ding Wei | |
| Name: | Ding Wei | |
| Title: | CEO | |
Date: January 16, 2025