{"url_path":"/sec/ymt/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F CHANGE IN REGISTRANT’S CERTIFYING","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1991605/0001213900-26-057895-index.html","accession_number":"0001213900-26-057895","cik":"0001991605","ticker":"YMT","issuer_name":"Yimutian Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1991605/0001213900-26-057895-index.html","primary_entity_key":"0001991605","primary_entity_name":"Yimutian Inc."},"word_count":564,"has_tables":true,"body_markdown":"ITEM 16F.CHANGE IN REGISTRANT’S CERTIFYING\nACCOUNTANT\n\nWe previously engaged KPMG Huazhen LLP, or KPMG, as our prior independent\nregistered public accounting firm to audit our consolidated financial statements as of and for the years ended December 31, 2021 and 2022,\nwho issued their report on December 22, 2023. On May 8, 2025, we dismissed KPMG and engaged Assentsure PAC, or Assentsure, as our new\nindependent registered public accounting firm. The change of auditors was approved by our board of directors.\n\n149\n\nThe report of KPMG on the\nconsolidated financial statements as of and for the years ended December 31, 2021 and 2022 did not contain any adverse opinion or disclaimer\nof opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that KPMG’s report\ncontained a separate paragraph stating that “the accompanying consolidated financial statements have been prepared assuming that\nthe Company will continue as a going concern. As discussed in note 2(a) to the consolidated financial statements, the Company experienced\nrecurring operating losses, had net cash used in operating activities and net current liabilities, that raise substantial doubt about\nits ability to continue as a going concern. Management’s plans in regard to these matters are also described in note 2(a). The\nconsolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.” During\nthe two fiscal years ended December 31, 2024 and the subsequent interim period through May 8, 2025, (i) there were no disagreements with\nKPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements,\nif not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreements in connection\nwith its report on the consolidated financial statements, and (ii) there were no “reportable events” as defined under Item\n16F(a)(1)(v) of Form 20-F, except for the material weakness in our internal control over financial reporting related to our lack of sufficient\nfinancial reporting and accounting personnel with appropriate knowledge of U.S. GAAP and SEC reporting requirements to properly address\ncomplex U.S. GAAP accounting issues and related disclosures. The board of directors discussed the material weakness with KPMG.\n\nWe provided a copy of this\ndisclosure to KPMG, and requested KPMG furnish us with a letter addressed to the SEC stating whether it agrees with the above statements,\nand if not, stating the respects in which it does not agree. A copy of such letter, dated June 9, 2025, is included as the Exhibit 15.4\nto this annual report on Form 20-F.\n\nDuring the two fiscal years\nended December 31, 2024 and the subsequent interim period through May 8, 2025, neither we nor any person on our behalf consulted with\nAssentsure regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, or the\ntype of audit opinion that might be rendered on our financial statements and no written or oral advice was provided by Assentsure that\nwas an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii)\nany matter that was the subject of a disagreement, as that term is defined in Item 16F(a)(1)(iv) and the related instructions to Item\n16F of Form 20-F, or reportable event as that term is defined in Item 16F(a)(1)(v) of Form 20-F."}