8-K: FG Nexus Changes Auditors, Citing No Disagreements

FG Nexus Inc. announced a change in its independent registered public accounting firm, with Haskell & White LLP resigning and BPM LLP appointed, effective December 10, 2025.

Summary

• FG Nexus Inc. accepted the resignation of Haskell & White LLP as its independent registered public accounting firm, effective December 9, 2025.
• Haskell & White LLP had audited the company's consolidated financial statements for the fiscal years ended December 31, 2024, and 2023.
• The reports from Haskell & White LLP on these financial statements did not contain an adverse opinion, disclaimer of opinion, or qualifications regarding uncertainty, audit scope, or accounting principles.
• There were no disagreements or reportable events with Haskell & White LLP during the two most recent fiscal years and subsequent interim periods through the resignation date.
• FG Nexus Inc. engaged BPM LLP as its new independent registered public accounting firm, effective December 10, 2025, to audit the consolidated financial statements for the fiscal year ending December 31, 2025.
• Neither the company nor anyone on its behalf consulted BPM LLP regarding accounting principles or audit opinions prior to their engagement.

Sentiment

Score: 6

Explanation: The sentiment is neutral to slightly positive due to the smooth transition of the independent registered public accounting firm without any reported disagreements or reportable events, indicating good corporate governance in this specific aspect.

Positives

• The departure of Haskell & White LLP occurred without any disagreements on accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
• There were no reportable events with the departing auditor, indicating a smooth transition.

Future Outlook

BPM LLP will audit the company's consolidated financial statements for the fiscal year ending December 31, 2025.

Management Comments

• The report was signed by Mark D. Roberson, Chief Financial Officer of FG Nexus Inc.

Industry Context

Changes in independent registered public accounting firms are a routine aspect of corporate governance. The absence of reported disagreements or reportable events in this transition suggests a standard change rather than an indication of underlying financial or accounting issues, which aligns with best practices for transparency in such events.

Corporate Governance

Stakeholder Impact

• Shareholders: Assurance of continued independent financial oversight and compliance with regulatory requirements.
• Regulatory bodies: Compliance with SEC reporting requirements regarding auditor changes.

Next Steps

• BPM LLP will conduct the audit of the company's consolidated financial statements for the fiscal year ending December 31, 2025.

Key Dates

Keywords

FG Nexus Inc., FGNX, auditor change, SEC filing, Form 8-K, Haskell & White LLP, BPM LLP, accounting firm, corporate governance