{"url_path":"/sec/twg/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F Change in Registrant’s Certifying Accountant**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1978057/0001213900-26-057962-index.html","accession_number":"0001213900-26-057962","cik":"0001978057","ticker":"TWG","issuer_name":"Top Wealth Group Holding Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1978057/0001213900-26-057962-index.html","primary_entity_key":"0001978057","primary_entity_name":"Top Wealth Group Holding Ltd"},"word_count":380,"has_tables":true,"body_markdown":"**Item\n16F. Change in Registrant’s Certifying Accountant**\n\n \n\nOn February 19, 2026, the Audit Committee (the\n“Audit Committee”) of the Company approved the dismissal of Audit Alliance LLP (“Audit Alliance”) as the Company’s\nindependent registered public accounting firm. On February 19, 2026, the Company appointed Assentsure PAC (“ Assentsure”)\nas the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, to be ratified at\nthe next annual general meeting of shareholders of the Company.\n\n \n\nThe reports\nof Audit Alliance on the financial statements of the Company for the financial years ended December 31, 2024 did not contain any adverse\nopinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. Furthermore,\nduring the financial years ended December 31, 2024, through February 19, 2026, there were no disagreements with Audit Alliance on any\nmatters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which, if not resolved\nto the satisfaction of Audit Alliance, would have caused Audit Alliance to make reference to the subject matter of the disagreement in\nconnection with its reports on the Company’s financial statements for such periods. There were no reportable events (as that term\nis described in Item 304(a)(1)(v) of Regulation S-K) during the two financial years ended December 31, 2024, through February 19, 2026.\n\n \n\nThe Company engaged Assentsure PAC as its new independent registered\npublic accounting firm. During the Company’s two most recent financial years through April 26, 2026, neither the Company nor anyone\nacting on the Company’s behalf, consulted Audit Alliance with respect to any other matters or reportable events set forth in Item\n304(a)(2)(i) or (ii) of Regulation S-K.\n\n \n\nWe have\nprovided Audit Alliance with a copy of the disclosures made by us in response to Item 304(a) of Regulation S-K under the Exchange\nAct, and have requested that Audit Alliance furnish us with a letter addressed to the SEC stating whether it agrees with the statements\nmade by the registrant in response to this Item 304(a) of Regulation S-K under the Exchange Act and, if not, stating the respects\nin which it does not agree. A letter from Audit Alliance is filed as Exhibit 16.1 with the current report on Form 6-K on March 2, 2026."}