{"url_path":"/sec/kpea/10-q/2026/item-5","section_key":"item-5","section_title":"Item 5 OTHER INFORMATION**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1502557/0001493152-26-024587-index.html","accession_number":"0001493152-26-024587","cik":"0001502557","ticker":"KPEA","issuer_name":"Kun Peng International Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1502557/0001493152-26-024587-index.html","primary_entity_key":"0001502557","primary_entity_name":"Kun Peng International Ltd."},"word_count":475,"has_tables":true,"body_markdown":"**ITEM\n5. OTHER INFORMATION**\n\n \n\n**Changes\nin our Certifying Accountant.**\n\n \n\n**Resignation\nof Previous Independent Registered Public Accounting Firm**\n\n \n\nOn\nDecember 31, 2025, we received the resignation of J&S Associate PTL (“J&S”) as the Company’s independent registered\npublic accounting firm. The resignation of J&S was accepted and approved by our Board of Directors (“Board of Directors”)\non January 1, 2026.\n\n \n\nJ&S’s\naudit reports on the Company’s financial statements\nas of and for the fiscal years ended September 30, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were\nnot qualified or modified as to uncertainty, audit scope, or accounting principles, except that the audit reports on the financial statements\nof the Company for the fiscal years ended September 30, 2025 and 2024 contained an uncertainty about the Company’s ability to continue\nas a going concern.\n\n \n\nDuring\nour most recent fiscal year ended September 30, 2025 and through the date of this report, we have had no disagreements with J&S on\nany matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,\nif not resolved to the satisfaction of J&S, would have caused it to make reference to the subject matter of such disagreements in\nits report on our financial statements for such period.\n\n \n\nDuring\nour most recent fiscal year ended September 30, 2025 and through the date of this report, there have been no reportable events as defined\nunder Item 304(a)(1)(v) of Regulation S-K adopted by the Securities and Exchange Commission (the “SEC”).\n\n \n\nWe\nprovided J&S with a copy of the above disclosure before the related report was made with the SEC. We requested that J&S provide\nus with a letter addressed to the SEC stating whether or not it agrees with the above statements, and we received a letter from J&S\nstating that it agrees with the above statements. A copy of such letter, dated January 5, 2026, is filed as Exhibit 16 to the Current\nReport filed with the Securities and Exchange Commission on January 6, 2026.\n\n \n\n55\n\n \n\n \n\n**Appointment\nof New Independent Registered Public Accounting Firm**\n\n \n\nWe\nengaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm.\n\n \n\nDuring\nthe two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application\nof accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered\non our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item\n304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting\nfirm, our Board of Directors considered all relevant factors, including the fact that GGF is registered with the Public Company Accounting\nOversight Board (the “PCAOB”)."}