GigaCloud Technology Inc's Audit Committee approved the selection of Grant Thornton LLP to serve as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026. The appointment of Grant Thornton LLP is subject to the completion of their client acceptance and independence procedures and the execution of an engagement letter. KPMG Huazhen LLP was dismissed as the Company's independent registered public accounting firm, effective March 2, 2026. KPMG's audit reports on the Company's consolidated financial statements for the fiscal years ended December 31, 2025 and 2024, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified. There were no disagreements or reportable events between the Company and KPMG during the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through March 2, 2026. The decision to change auditors was based on a comprehensive review, considering factors such as mandatory five-year audit partner rotation, audit quality, industry expertise, regulatory environment, and geographic alignment with the Company's California headquarters. The Company issued a press release on March 3, 2026, announcing the change in its certifying accountant.