UMEW 8-K
UMeWorld Inc. (UMEW)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Securities registered pursuant to Section 12(g) of the Act:
Emerging growth company
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
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. The resignation was not the result of any disagreement with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
The reports of the Former Auditor on the Company’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2025 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.
During the fiscal years ended September 30, 2024 and September 30, 2025, and through December 31, 2025, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
During the same period, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided the Former Auditor with a copy of the disclosures contained in this Item 4.01 and has requested that the Former Auditor furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01 - Financial Statements and Exhibits
(d) Exhibits
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| Letter from J&S Associate PLT to the Securities and Exchange Commission | |
104 |
| Cover Page Interactive Data File (embedded within the Inline XBRL Document) |
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
UMEWORLD INC. | ||
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By: | /s/ Michael Lee | |
Name: | Michael Lee |
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Title: | Chief Executive Officer |
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Date: | January 5, 2026 |
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EXHIBIT 16.1
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| 202206000037 (LLP0033395-LCA) & AF002380 (Registered with PCAOB and MIA) B-11-14, Megan Avenue II 12,Jalan Yap Kwan Seng, 50450, Kuala Lumpur, Malaysia | Tel: +603-4813 9469 Email : [email protected] Website : jns-associate.com |
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January 5, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: UMeWorld Inc. (formerly known as UMeWorld Limited) (“UMeWorld”)
We have resigned from our position as the auditor of UMeWorld effective December 31, 2025.
We have read the statements made by UMeWorld in this Form 8-K regarding our resignation as auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements of this Form 8-K.
Very truly yours,
/s/ J&S Associate PLT
Certified Public Accountants
PCAOB Number: 6743
We have served as the Company’s auditor since 2021.
Kuala Lumpur, Malaysia