China Foods Holdings (CFOO) replaces J & S Associate with BZ CPA
Filing Impact
Filing Sentiment
Form Type
8-K
Rhea-AI Filing Summary
China Foods Holdings Ltd. reported a change in its external auditor. The company accepted the resignation of J & S Associate PLT as its independent registered public accounting firm, with the Board of Directors approving the change.
The prior auditor’s reports on the fiscal years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications, and the company states there were no disagreements or reportable events during those periods. China Foods Holdings engaged BZ CPA Inc. as its new independent registered public accounting firm effective March 20, 2026.
Positive
- None.
Negative
- None.
8-K Event Classification
2 items: 4.01, 9.01
2 items
Item 4.01
Changes in Registrant's Certifying Accountant
Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01
Financial Statements and Exhibits
Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Key Figures
Resignation date of J & S Associate PLT: March 5, 2026
Engagement date of BZ CPA Inc.: March 20, 2026
Audited fiscal years by former auditor: 2025 and 2024
+1 more
4 metrics
Resignation date of J & S Associate PLT
March 5, 2026
Date company accepted former auditor’s resignation
Engagement date of BZ CPA Inc.
March 20, 2026
Effective date as new independent registered public accounting firm
Audited fiscal years by former auditor
2025 and 2024
Fiscal years covered by J & S Associate PLT reports
Exhibit identifying auditor’s SEC letter
Exhibit 16.1
Letter from J & S Associate PLT to SEC dated March 5, 2026
Key Terms
independent registered public accounting firm, reportable events, Emerging growth company, Item 4.01 Changes in Registrant’s Certifying Accountant, +1 more
5 terms
independent registered public accounting firm financial
"accepted the resignation of J & S Associate PLT as its independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
reportable events regulatory
"there have been no reportable events (as defined in S-K 304(a)(1)(v))"
Emerging growth company regulatory
"Emerging growth company"
An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.
Item 4.01 Changes in Registrant’s Certifying Accountant regulatory
"Item 4.01 Changes in Registrant’s Certifying Accountant."
S-K 304(a)(2)(i) or S-K 304(a)(2)(ii) regulatory
"not consulted with CPA Inc. regarding any matters described in S-K 304(a)(2)(i) or S-K 304(a)(2)(ii)"
FAQ
What auditor change did China Foods Holdings (CFOO) disclose?
China Foods Holdings disclosed that it accepted the resignation of J & S Associate PLT as its independent registered public accounting firm and approved this change through its Board of Directors. The company then engaged BZ CPA Inc. as its new independent registered public accounting firm, effective March 20, 2026.
Did China Foods Holdings (CFOO) report disagreements with its former auditor?
The company reported no disagreements with J & S Associate PLT on accounting principles, financial statement disclosure, or auditing scope or procedure for 2025, 2024, or through March 5, 2026. It also stated there were no reportable events as defined in S-K 304(a)(1)(v) during these periods.
What periods did J & S Associate PLT audit for China Foods Holdings (CFOO)?
J & S Associate PLT audited China Foods Holdings’ financial statements for the fiscal years ended December 31, 2025 and December 31, 2024. Their reports for these years contained no adverse opinion, no disclaimer of opinion, and no qualifications regarding uncertainty, audit scope, or accounting principles.
Who is the new independent registered public accounting firm for China Foods Holdings (CFOO)?
China Foods Holdings engaged BZ CPA Inc. as its new independent registered public accounting firm effective March 20, 2026. The company also noted that during 2025, 2024, and the interim period through March 20, 2026, it did not consult BZ CPA Inc. on matters described in S-K 304(a)(2).
Did China Foods Holdings (CFOO) consult BZ CPA Inc. before the engagement?
The company stated that during the fiscal years ended December 31, 2025 and 2024, and the interim period through March 20, 2026, it did not consult BZ CPA Inc. regarding matters described in S-K 304(a)(2)(i) or S-K 304(a)(2)(ii), such as accounting principles or audit opinions.
What exhibits were filed with the China Foods Holdings (CFOO) auditor change?
China Foods Holdings included Exhibit 16.1, a letter from J & S Associate PLT to the Securities and Exchange Commission dated March 5, 2026. It also referenced the Cover Page Interactive Data File identified as Exhibit 104, embedded within the Inline XBRL document.