重大事件
外國發行人報告
6-K
2026-07-15
Westport Fuel Systems 公告核數師由 KPMG 轉為 Deloitte 獲股東會批准
AI 繁中摘要
📄 申報類型：6-K（外國私人發行人報告）
📅 報告月份：2026年7月
Westport Fuel Systems Inc.（下稱「Westport」）公佈核數師變更事件，重點如下：
🔹 KPMG LLP 於2026年5月7日通知Westport，決定不再接受續聘為其獨立註冊會計師事務所（即辭任）。
🔹 經審計委員會及董事會於2026年5月8日審議及批准，委任 Deloitte LLP 填補空缺，該任命須待股東週年大會批准，並自大會日期起生效，直至下屆週年大會結束。
🔹 2026年6月30日舉行的股東週年大會上，股東正式批准委任 Deloitte 為2026財政年度的核數師。
📌 核數報告意見：KPMG 對Westport過去兩個財政年度（截至2025年12月31日及2024年12月31日）的綜合財務報表所出具的報告，並無任何否定意見或無法表示意見，亦未就不确定性、審計範圍或會計原則作出保留或修改。
📌 無分歧或須報告事件：在KPMG任內及辭任前，公司與KPMG之間並無任何涉及會計原則、實務、財務報表披露或審計範圍／程序的分歧，亦無任何須根據20-F表格第16F(a)(1)(v)項披露的「報告事件」。
📌 未經事先諮詢 Deloitte：在委任 Deloitte 前，公司或其代表並未就任何特定交易的會計處理、審計意見類型，或任何可能構成分歧或報告事件的事項，向 Deloitte 進行諮詢。
📌 已按規定將本次6-K的披露內容提供予 KPMG，並要求其向SEC提交信件確認同意與否。KPMG的回覆信件（Exhibit 16.1）已一併存檔。
📊 對投資者的潛在影響：核數師變更本身屬常規監管程序，且KPMG過往報告無保留意見，顯示財務報告基礎穩健。投資者應關注新核數師Deloitte的審計風格及未來報告是否有任何調整。短期內影響中性，但需留意後續季度報告中會計政策或披露是否有變化。✅
展開英文正文
6-K 1 wprt-6xkchangeinauditor.htm 6-K Document UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 6-K REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934 For the month of July 2026 Commission File Number: 001-34152 WESTPORT FUEL SYSTEMS INC. (Translation of registrant's name into English) 1691 West 75th Avenue, Vancouver, British Columbia, Canada, V6P 6P2 (Address of principal executive office) Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F. Form 20-F [ X ] Form 40-F [ ] INCORPORATION BY REFERENCE This current report on Form 6-K, including the exhibits hereto, is hereby incorporated by reference into the Company's Registration Statement on Form F-3 (File No.333-289669) and the Registration Statements on Form S-8 (Registration Nos.333-248912, 333-211726 and 333-168847). Change in Registrant’s Certifying Accountant On May 7, 2026, KPMG LLP (“KPMG”) informed Westport Fuel Systems Inc. (“Westport”) that it had declined to stand for reappointment as Westport's independent registered public accounting firm (the "Resignation"). On May 8, 2026, subject to approval by Westport's shareholders at the next annual meeting of shareholders (the "Meeting") and effective as of the date of the Meeting, the Company appointed Deloitte LLP (“Deloitte”) to fill the vacancy, and to hold such position from the date of the Meeting until the close of the next annual meeting of shareholders of Westport. The Resignation and the appointment of Deloitte as auditor of the Company were considered and approved by the Audit Committee and the Board of Directors of Westport effective May 8, 2026. On June 30, 2026, at Westport's Meeting, Westport shareholders approved the appointment of Deloitte for the 2026 fiscal year. The reports of KPMG on the Company’s consolidated financial statements for either of the past two fiscal years did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2025 and 2024, and through the date of KPMG’s Resignation, there were (i) no “disagreements” between the Company and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of KPMG would have caused KPMG to make reference to the subject matter of the disagreement in connection with its reports on the Company’s consolidated financial statements for such years and (ii) there was no reportable event requiring disclosure pursuant to Item 16F(a)(1)(v) of the instructions to Form 20-F. During the two most recent fiscal years and any subsequent interim period prior to the engagement of Deloitte, neither we nor anyone on behalf of us has consulted with Deloitte regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on our consolidated financial statements, and neither a written report nor oral advice was provided to us that Deloitte concluded was an important factor considered by us in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement pursuant to Item 16F(a)(1)(iv) of the instructions to Form 20-F, or (iii) any reportable event pursuant to Item 16F(a)(1)(v) of the instructions to Form 20-F. We provided a copy of the disclosures in this current report on Form 6-K to KPMG, requesting that KPMG furnish us with a letter addressed to the SEC stating whether it agrees with the above statements or, if not, stating the respects in which it does not agree. A copy of the letter has been filed as Exhibit 16.1 hereof. EXHIBIT INDEX Exhibit Description 16.1 Letter from KPMG LLP to the Securities and Exchange Commission 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, thereunto duly authorized. WESTPORT FUEL SYSTEMS INC. By:/s/ Elizabeth Owens Name: Elizabeth Owens Title:Chief Financial Officer Date: July 15, 2026