Research Reports

Key takeaways

Company disclosed Item 16F(a)(1)(v)(A)-(D) of Form 20-F, excluding material weaknesses from its October 9, 2025 prospectus.

Prior material weaknesses included insufficient U.S. GAAP/SEC expertise, inadequate financial reporting policies, and weak IT access controls.

No consultations with new auditor HYYH on accounting, auditing, or disagreements during fiscal years 2023-2024.

Marcum Asia CPAs LLP confirmed agreement with statements concerning their firm in Exhibit 16.1 dated April 20, 2026.

Filing satisfies Form 20-F Item 16F obligations and will be incorporated by reference.

Full analysis

This Form 6-K addresses specific requirements under Item 16F of Form 20-F for foreign private issuers, confirming no disagreements or consultations with the newly engaged auditor HYYH during the relevant periods covering fiscal years ended December 31, 2023 and 2024. It explicitly excludes previously disclosed material weaknesses in internal control over financial reporting from the company's prospectus filed October 9, 2025, which involved gaps in U.S. GAAP and SEC expertise, policies, and IT controls. The inclusion of Marcum's confirming letter as Exhibit 16.1 provides formal SEC-required validation, enabling the company to meet ongoing reporting obligations and incorporate this into future Form 20-F filings. Investors should note this fulfills a compliance step without indicating new issues or changes in audit status.

POM · POMDOCTOR Ltd

Summary

Key takeaways

Full analysis