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重大事件 外國發行人報告 6-K 2026-07-21

SuperX AI 更換核數師 解聘KD委任HTL即時生效

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AI 繁中摘要

SuperX AI Technology Limited（「SuperX AI」）於2026年7月21日提交6‑K表格，披露更換獨立註冊會計師事務所。 事件重點： - 2026年7月21日，公司審計委員會通過決議，即時解聘原核數師KD & Co.（「KD」）。 - 同日，審計委員會批准委任HTL CPAs & Business Advisors（「HTL」）為新任獨立註冊會計師事務所，即時生效。 關鍵細節： - 在截至2026年及2025年6月30日的財政年度，以及直至解聘日的過渡期間，KD對公司財務報表出具的報告並無保留意見或否定意見，亦無就審計範圍、會計原則或不確定性作出修訂。 - 公司與KD之間在上述期間內並無任何「分歧」（定義見20‑F表格第16F(a)(1)(iv)條）或「須報告事件」（定義見20‑F表格第16F(a)(1)(v)條）。 - 公司已向KD提供本報告的披露內容，KD亦已向美國證監會提交同意函（作為附件16.1）。 - 在聘任HTL前，公司並未就任何特定交易或審計意見諮詢HTL，亦無任何事項構成分歧或須報告事件。 對投資者的潛在影響： 更換核數師屬常規企業管治事項，公司明確表示與KD之間無任何分歧或審計問題，因此對財務報表可信度及營運影響應屬中性。投資者宜關注新任核數師HTL的背景及未來審計費用變化，但短期內無需過度解讀。
展開英文正文 
6-K
1
ea0298726-6k_superx.htm
REPORT OF FOREIGN PRIVATE ISSUER

 

 

 

UNITED
STATES

SECURITIES
AND EXCHANGE COMMISSION

Washington,
D.C. 20549

 

Form
6-K

 

REPORT
OF FOREIGN PRIVATE ISSUER

PURSUANT
TO RULES 13a-16 AND 15d-16

UNDER
THE SECURITIES EXCHANGE ACT OF 1934

 

For
the month of July 2026

 

Commission
File Number 001-42013

 

SuperX
AI Technology Limited

(Translation
of registrant’s name into English)

 

30
Pasir Panjang Road

#06-31,
Mapletree Business City

Singapore
117440

(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 ☒     Form 40-F ☐

 

 

 

 

  

 

 

Change
in Independent Registered Public Accounting Firm

 

Dismissal
of the Company’s Independent Registered Public Accounting Firm

 

On
July 21, 2026 (the “Dismissal Date”), the Audit Committee of the Board of Directors (the “Audit Committee”) of
SuperX AI Technology Limited (the “Company”) approved the dismissal of KD & Co. (“KD”) as the Company’s
independent registered public accounting firm, effective immediately.

 

During
the fiscal years ended June 30, 2026 and 2025, and during the subsequent interim period through the Dismissal Date, the reports of KD
on the Company’s financial statements did not contain any adverse opinion or disclaimer of opinion, and such reports were not qualified
or modified as to uncertainty, audit scope, or accounting principles.

 

During
the fiscal years ended June 30, 2026 and 2025, and during the subsequent interim period through the Dismissal Date, (i) there were no
disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related instructions) between the Company and KD on any matter of
accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved
to the satisfaction of KD, would have caused it to make reference to the subject matter of such disagreement in connection with its audit
reports on the Company’s financial statements, and (ii) there were no “reportable events” (as described in Item 16F(a)(1)(v)
of Form 20-F).

 

The
Company provided KD with a copy of the disclosures in this report and requested that KD furnish a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the above statements, or if not, stating the respects in which it does not agree.
A copy of such letter is filed as Exhibit 16.1 to this report.

 

Appointment
of New Independent Registered Public Accounting Firm

 

On
July 21, 2026 (the “Engagement Date”), the Audit Committee approved the engagement of HTL CPAs & Business Advisors (“HTL”)
as the Company’s new independent registered public accounting firm, effective immediately.

 

During
the two years ended June 30, 2026 and 2025, and during the subsequent interim period through the Engagement Date, the Company did not
consult with HTL regarding: (i) the application of accounting principles to a specific completed or contemplated transaction, or the
type of audit opinion that might be rendered on the Company’s financial statements, and no written or oral advice was provided
by Assentsure that was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting
issues, or (ii) any matter that was either the subject of a disagreement (as defined in Item 16F(a)(1)(iv) of Form 20-F and the related
instructions) or any “reportable event” (as described in Item 16F(a)(1)(v) of Form 20-F).

 

EXHIBIT
INDEX

 

 
 Exhibit
 No.
  
 Description

 
 16.1
  
 Letter of KD & Co. dated July 21, 2026, regarding change in independent registered public accounting firm.

 
 

 1

  

 

 

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.

 

 
 
 SuperX AI Technology Limited

 
  
  
 

 
 Date: July 21, 2026
 By:
 /s/ Guili
 Miao
 

 
  
 Name: 
 Guili Miao
 

 
  
 Title: 
 Executive Director
 

 
 

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