UMeWorld Inc. (UMEW): auditor change — UMeWorld auditor J&S Associate PLT resigns due to partner rotation, no disagreements

UMeWorld Inc.

J&S Associate PLT resigned as independent auditor on Dec 31, 2025.
Resignation triggered by required audit engagement partner rotation under PCAOB rules.
No disagreements or reportable events occurred in fiscal years 2024 or 2025.
Former auditor's reports on financial statements were unqualified and without modifications.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

J&S Associate PLT resigned as auditor of UMeWorld Inc..

Action: resignation
Auditor: J&S Associate PLT

Exact text from the filing

☐ Item 4.01 - Changes in Registrant’s Certifying Accountant On December 31, 2025, J&S Associate PLT (PCAOB Registration No. 6743) (the “Former Auditor”) resigned as the independent registered public accounting firm of UMeWorld Inc. (the “Company”). The resignation was tendered in accordance with the Former Auditor’s responsibilities under the rules and standards of the Public Company Accounting Oversight Board and was due to required audit engagement partner rotation in accordance with PCAOB independence requirements and Rule 2-01(c)(6) of Regulation S-X.

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Source: SEC EDGAR

accession 0001477932-26-000016

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