TD 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 Company’s Certifying Accountant.
| (a) | Previous independent registered public accounting firm: |
On November 30, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors and the Board of Directors (the “Board”) of BAIYU Holdings, Inc., a Delaware corporation (the “Company”), approved the appointment of Enrome LLP (“Enrome”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and dismissed Audit Alliance LLP (“AA”), effective November 30, 2023.
For the fiscal years ended December 31, 2022 and December 31, 2021, AA’s audit reports on the Company’s financial statements did not contain an adverse opinion or disclaimer of opinion, nor was it qualified as to audit scope or accounting principles.
During the fiscal years ended December 31, 2022 and December 31, 2021, and any subsequent interim period through the date of dismissal, November 30, 2023, (i) there were no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and AA on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to AA’s satisfaction, would have caused AA to make reference in connection with AA’s opinion to the subject matter of the disagreement; and (ii) there were no “reportable events” as the term is described in Item 304(a)(1)(v) of Regulation S-K.
We furnished a copy of the disclosures in this report to AA and have requested that AA furnish us with a letter addressed to the SEC stating whether such firm agrees with the above statements or, if not, stating the respects in which it does not agree. We have received the requested letter from AA, and a copy of the letter is filed with this Current Report on Form 8-K as Exhibit 16.1.
| (b) | Newly Appointed independent registered public accounting firm: |
On November 30, 2023, the Audit Committee and the Board have approved the appointment of Enrome as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2023, effective November 30, 2023.
During the two most recent fiscal years and through November 30, 2023, the Company has not consulted with Enrome regarding (1) any matter that was the subject of a disagreement or a reportable event described in Items 304(a)(1)(iv) or (v), respectively, or (2) any matter that was the subject of a disagreement or a reportable event described in Items 304(a)(1)(iv) or (v), respectively, of Regulation S-K.
Item 9.01 Financial Statement and Exhibits
(d) Exhibits
| 16.1 | Letter From Audit Alliance LLP to the Securities and Exchange Commission | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |
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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.
| BAIYU Holdings, Inc. | ||
| Date: November 30, 2023 | By: | /s/ Renmei Ouyang |
| Name: | Renmei Ouyang | |
| Title: | Chief Executive Officer | |
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