---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-23-091453"
form_type: "8-K"
ticker: null
cik: "0001556266"
company_name: "BAIYU Holdings, Inc."
filed_at: "2023-11-30T23:59:59+00:00"
generated_at: "2026-06-07T19:51:28.273900+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# BAIYU Holdings dismisses auditor Audit Alliance, appoints Enrome as new independent accountant

## Summary
- On Nov 30, 2023, BAIYU dismissed Audit Alliance LLP and appointed Enrome LLP as independent auditor for FY ending Dec 31, 2023.
- No disagreements or reportable events existed between BAIYU and Audit Alliance during fiscal years 2021-2022 and through Nov 30, 2023.
- Audit Alliance's audit reports for fiscal years 2021 and 2022 were unqualified; no adverse opinions.
- BAIYU had no prior consultations with Enrome regarding accounting disagreements or reportable events.
- A letter from Audit Alliance to the SEC agreeing with the disclosures is filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001213900-23-091453
- form_type: 8-K
- cik: 0001556266
- company_name: BAIYU Holdings, Inc.
- filed_at: 2023-11-30T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1556266/000121390023091453/0001213900-23-091453-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1556266/000121390023091453/ea189280-8k_baiyuhold.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-23-091453
- JSON: https://secwatch.observer/filing/0001213900-23-091453.json
- Plain text: https://secwatch.observer/filing/0001213900-23-091453.txt

## Key facts
- Auditor Changes
  BAIYU Holdings, Inc. engaged Enrome LLP as its auditor.
  - Action: engagement
  - Auditor: Enrome LLP
  source text: approved the appointment of Enrome as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2023, effective November 30, 2023
  evidence_url: https://www.sec.gov/Archives/edgar/data/1556266/000121390023091453/0001213900-23-091453-index.htm
- Auditor Changes
  BAIYU Holdings, Inc. dismissed Audit Alliance LLP as its auditor.
  - Action: dismissal
  - Auditor: Audit Alliance LLP
  - Successor: Enrome LLP
  source text: ear ending December 31, 2023 and dismissed Audit Alliance LLP (“ AA ”), effective November 30, 2023. For the fiscal years ended December 31, 2022 and December 31, 2021, AA’s audit reports on the Company’s financial statements did not contain an adverse opinion or disclaimer of opinion, nor was it qualified as to audit scope or accounting principles. During the fiscal years ended December 31, 2022 and December 31, 2021, and any subsequent interim period through the date of dismissal, November 30, 2023, (i) there were no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K and the related
  evidence_url: https://www.sec.gov/Archives/edgar/data/1556266/000121390023091453/0001213900-23-091453-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.