{"url_path":"/sec/aixn/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","accession_number":"0001493152-26-023606","cik":"0000835662","ticker":"AIXN","issuer_name":"AiXin Life International, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/835662/0001493152-26-023606-index.html","primary_entity_key":"0000835662","primary_entity_name":"AiXin Life International, Inc."},"word_count":386,"has_tables":true,"body_markdown":"**Item\n9**\n**Changes\nIn And Disagreements With Accountants On Accounting And Financial Disclosure.**\n\n \n\nOn\nJanuary 7, 2025, we were informed by KCCW Accountancy Corp. (“KCCW”) of its decision to resign from its position as the Company’s\nindependent registered principal accounting firm, effective January 7, 2025. KCCW had been the Company’s independent registered\nprincipal accounting firm since November 19, 2019 and issued a report on the Company’s financial statements for the years ended\nDecember 31, 2023 and 2022, which did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as\nto audit scope or accounting principles, except to indicate that there was substantial doubt about the Company’s ability to continue\nas a going concern.\n\n \n\nDuring\nthe years ended December 31, 2023 and 2022 and the subsequent interim periods through January 7, 2025 (i) the Company has not had any\ndisagreements with KCCW on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure,\nwhich disagreements, if not resolved to KCCW’s satisfaction, would have caused it to make reference thereto in its reports on the\nCompany’s financial statements for such periods, and (ii) there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation\nS-K.\n\n \n\nPrior\nto its resignation from its position as the independent registered principal accounting firm of the Company, KCCW Certified Public Accountants\n(“KCCW”), advised the Company in writing of the need to restate the consolidated financial statements of the Company for\nthe year ended December 31, 2021 (the “2021 Financial Statements”) to present the results of operations for the year ended\nDecember 31, 2021, as though the acquisitions of (i) Chengdu Aixin Shangyan Hotel Management Co., Ltd. and (ii) Chengdu Aixintang Pharmacy\nCo., Ltd. and certain affiliated entities, each of which operates a pharmacy (together, “Aixintang Pharmacies”) had occurred\nat the beginning of the period. In addition to the necessary adjustments to the 2021 Financial Statements, the comparative financial\nstatements and financial information for prior years included in the 2021 Financial Statements needed to be restated to reflect the retroactive\nadjustment of the financial data of previously separate entities under common control that are combined. In addition, the Company needed\nto corrected the financial statement presentation of the capital contribution from a major shareholder during the year ended December\n31, 2021."}