---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-26-000521"
form_type: "8-K"
ticker: "KPEA"
cik: "0001502557"
company_name: "Kun Peng International Ltd."
filed_at: "2026-01-06T23:59:59+00:00"
generated_at: "2026-05-16T11:31:53.925121+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.4
calibrated_materiality_score: 0.4
confidence: "high"
source: SEC EDGAR
---

# Kun Peng International auditor J&S resigns; GGF CPA appointed effective Dec 31, 2025

## Summary
- J&S resigned as independent auditor on Dec 31, 2025; Board accepted Jan 1, 2026.
- J&S audit reports for FY Sep 30, 2025 and 2024 contained going concern uncertainty but were otherwise unqualified.
- No disagreements or reportable events occurred during the most recent fiscal year and subsequent period.
- New auditor GGF CPA Ltd. engaged; it is registered with the PCAOB.
- No prior consultations with GGF on accounting principles, disagreements, or reportable events.

## SEC filing metadata
- accession: 0001493152-26-000521
- form_type: 8-K
- ticker: KPEA
- cik: 0001502557
- company_name: Kun Peng International Ltd.
- filed_at: 2026-01-06T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.4
- calibrated_materiality_score: 0.4
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-26-000521
- JSON: https://secwatch.observer/filing/0001493152-26-000521.json
- Plain text: https://secwatch.observer/filing/0001493152-26-000521.txt

## Source-grounded claims
- claim_id: b04347467a3054c4627f675ab2fd748237c4710c
  claim: Kun Peng International Ltd. engaged GGF CPA Ltd. as its auditor.
  evidence_excerpt: Appointment of New Independent Registered Public Accounting Firm The Company has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During the two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting
  evidence_url: https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm
- claim_id: e55ae8d0d38b891cbc848404b633a767720774e7
  claim: J&S Associate PTL resigned as auditor of Kun Peng International Ltd..
  evidence_excerpt: Resignation of Previous Independent Registered Public Accounting Firm On December 31, 2025, Kun Peng International Ltd., a Nevada corporation (the “Company”) received the resignation of J&S Associate PTL (“J&S”) as the Company’s independent registered public accounting firm. The resignation of J&S was accepted and approved by our Board of Directors (“Board of Directors”) on January 1, 2026. J&S’s audit reports on the Company’s financial statements as of and for the fiscal years ended September 30, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit reports on the financial statements of the Company for the fiscal years ended September 30, 2025 and 2024 contained an uncertainty about the Company’s ability to continue as a going concern. During our most
  evidence_url: https://www.sec.gov/Archives/edgar/data/1502557/000149315226000521/0001493152-26-000521-index.htm

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