Yubo International Biotech Ltd 8-K

What Happened
Yubo International Biotech Ltd (ticker: YBGJ) filed an 8-K on January 16, 2026 reporting that HHL LLP resigned as the company’s independent registered public accounting firm effective January 13, 2026. The Board approved the resignation and immediately engaged HCL, PLLC as the new independent registered public accountant to audit the consolidated financial statements for the year ended December 31, 2025.

Key Details

• Resignation date: HHL LLP resigned effective January 13, 2026; the Board accepted the resignation immediately.
• New engagement: HCL, PLLC was engaged on January 13, 2026 to audit FY 2025 consolidated financial statements.
• HHL’s prior report: HHL had audited the year ended December 31, 2024; its report contained no adverse opinion or disclaimer and was not qualified except for an explanatory paragraph about the company’s ability to continue as a going concern.
• No disagreements or reportable events: For fiscal years ended Dec 31, 2025 and Dec 31, 2024 and the interim period through Jan 13, 2026, the company reports no disagreements with HHL and no reportable events. A letter from HHL dated Jan 15, 2026 was filed as Exhibit 16.1.
• Consultations with new auditor: The company says it did not consult HCL during the same periods on accounting issues that would amount to reportable consultations or disagreements.

Why It Matters
A change in auditors is a material corporate event investors should note. The filing indicates the transition was approved by the Board and that there were no disagreements or reportable events with the outgoing auditor, which suggests the change was orderly. However, HHL’s prior audit report included a going-concern explanatory paragraph — a sign that auditors had expressed concerns about the company’s ability to continue operations — and investors should look to forthcoming audited FY 2025 financials (and any related disclosures) from HCL for updated information on the company’s financial health.