---
schema_version: "secwatch.filing_event.v1"
accession: "0001520138-24-000040"
form_type: "8-K"
ticker: "ESGH"
cik: "0001883835"
company_name: "ESG Inc."
filed_at: "2024-01-24T23:59:59+00:00"
generated_at: "2026-06-06T19:29:58.130887+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# ESG Inc. replaces BF Borgers CPA with Qi CPA LLC; prior audit had going concern doubt

## Summary
- On Jan 22, 2024, ESG Inc. terminated BF Borgers CPA PC as auditor and hired Qi CPA LLC as new independent registered public accounting firm.
- Former auditor's report for FY ended Aug 31, 2023 contained an explanatory paragraph about going concern uncertainty.
- No disagreements with former auditor on accounting principles or practices during FY2023 and through Jan 22, 2024.
- New auditor (Qi CPA LLC) was not consulted on any accounting matters prior to engagement.
- Former auditor provided a letter to the SEC agreeing with the disclosures, attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001520138-24-000040
- form_type: 8-K
- ticker: ESGH
- cik: 0001883835
- company_name: ESG Inc.
- filed_at: 2024-01-24T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1883835/000152013824000040/0001520138-24-000040-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1883835/000152013824000040/pmin-20240122_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001520138-24-000040
- JSON: https://secwatch.observer/filing/0001520138-24-000040.json
- Plain text: https://secwatch.observer/filing/0001520138-24-000040.txt

## Key facts
- Auditor Changes
  ESG Inc. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Qi CPA LLC
  source text: On January 22, 2024, ESG Inc. (“Company”) terminated BF Borgers CPA PC (“Former Auditor”) as its independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1883835/000152013824000040/0001520138-24-000040-index.htm

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