8-K: Next Technology Changes Auditor for Better Fit

Next Technology Holding Inc. has appointed CHI-LLTC as its new independent registered public accounting firm, replacing JWF Assurance PAC, citing a desire for a better operational fit.

Summary

• Next Technology Holding Inc. (formerly WeTrade Group Inc.) has changed its independent registered public accounting firm.
• The Audit Committee and management dismissed JWF Assurance PAC (JWF) and engaged CHI-LLTC (CHI) on January 21, 2026.
• The change was driven by the Company's desire to engage an accounting firm that is a better fit for its operations and easier to collaborate with.
• There were no disagreements between the Company and JWF on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures.
• JWF's audit reports for the fiscal years ended December 31, 2024, and 2023 did not contain adverse opinions, disclaimers, or qualifications.
• No reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K, occurred during the fiscal years ended December 31, 2024 and 2023, or the subsequent interim period.
• CHI-LLTC was not consulted on accounting principles or audit opinions prior to its engagement.

Sentiment

Score: 6

Explanation: The sentiment is neutral to slightly positive. The change in auditor is presented as a proactive, amicable decision for better operational fit and collaboration, with no underlying disagreements or negative financial implications reported. This suggests a healthy corporate governance process.

Positives

• The company proactively sought an accounting firm that it believes will be a better operational fit and easier to collaborate with.
• The change was amicable, with no disagreements on accounting principles, financial statement disclosure, or auditing scope or procedures reported.
• JWF Assurance PAC's previous audit reports for 2023 and 2024 were unqualified, indicating no prior issues with financial reporting.

Future Outlook

CHI-LLTC has been engaged to serve as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2025, and subsequent periods.

Management Comments

• The decision to change the Company's independent registered public accounting firm from JWF to CHI was based on the Company's desire to engage an accounting firm that it believes will be a better fit for the Company's operations and easier to collaborate with going forward.

Industry Context

This announcement reflects a routine corporate governance event where a company seeks to align its auditing services with its evolving operational needs. Such changes are common in the industry and often occur without underlying financial or ethical issues, as explicitly stated in this filing.

Corporate Governance

Stakeholder Impact

• Shareholders may view this as a positive step towards improved operational alignment and potentially more efficient audit processes, given the amicable nature of the change and the stated reasons for better fit and collaboration.

Next Steps

• CHI-LLTC will audit the Company's consolidated financial statements for the fiscal year ended December 31, 2025, and subsequent periods.

Key Dates

Recommendation

This filing details a routine corporate governance event—a change in the independent auditor. The company explicitly states the change was not due to any disagreements or reportable events, but rather a desire for a better operational fit and easier collaboration. While this is a positive sign of proactive management, it does not provide new financial performance data or strategic shifts that would warrant a change in investment recommendation based solely on this information. Investors should hold and await further financial disclosures.

Keywords

Next Technology Holding Inc., NXTT, auditor change, accounting firm, SEC filing, corporate governance, Form 8-K, JWF Assurance PAC, CHI-LLTC