Washington, D.C. 20549


Form 6-K


PURSUANT TO RULE 13a-16 OR 15d-16


For the month of December 2023



(Exact name of registrant as specified in its charter)


Room 1304, Building No. 25, Tian’an Headquarters Center, No. 555

North Panyu Avenue, Donghuan Street

Panyu District, Guangzhou, Guangdong Province, PRC
Zip: 511400


(Address of Principal Executive Office)


Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.


Form 20-F        Form 40-F  







Change of Auditor


On December 11, 2023, Top KingWin Ltd (the “Company”), upon the approval of the board of directors of the Company (the “Board”) and the audit committee of the Board (the “Audit Committee”), dismissed Marcum Asia CPAs LLP (“Marcum Asia”), the former independent registered public accounting firm of the Company and appointed OneStop Assurance PAC (PCAOB ID: 6732) (“OneStop”) to serve as its independent registered public accounting firm for the year ended December 31, 2023.


Marcum Asia’s reports on the Company’s financial statements for the fiscal year ended December 31, 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the Company’s most recent fiscal year, there were no disagreements with Marcum Asia on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum Asia, would have caused Marcum Asia to make reference to the subject matter of the disagreements in connection with its reports on the Company’s financial statements for such year. Also during this time, there were no “reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K.


The Company provided Marcum Asia with a copy of the above disclosure and requested that Marcum Asia furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the Marcum Asia’s letter is filed as Exhibit 16.1 to this Form 6-K.


During the two most recent fiscal years and any subsequent interim periods prior to the engagement of OneStop, neither the Company, nor someone on behalf of the Company, has consulted OneStop regarding (i) the application of accounting principles to any specified transaction, either completed or proposed or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that OneStop concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a “disagreement,” as defined in Item 304(a)(1)(iv) of Regulation S-K, or a “reportable event,” as defined in Item 304(a)(1)(v) of Regulation S-K, or any other matters set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K .


Financial Statements and Exhibits.




Exhibit No.   Description
16.1   Letter of Marcum Asia CPAs LLP to the U.S. Securities and Exchange Commission dated December 11, 2023







Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.


  Top KingWin Ltd
Date: December 11, 2023 By: /s/ Ruilin Xu
    Ruilin Xu
    Chief Executive Officer





Exhibit 16.1



December 11, 2023


Securities and Exchange Commission

100 F Street NE

Washington, D.C. 20549


Dear Commissioners:


We have read the statements made by Top KingWin Ltd under its Form 6-K dated December 11, 2023. We agree with the statements concerning our firm in such Form 6-K; we are not in a position to agree or disagree with other statements of Top KingWin Ltd contained therein.


Very truly yours,


Marcum Asia CPAs LLP  
New York, New York  


NEW YORK OFFICE ● 7 Penn Plaza ● Suite 830 ● New York, New York ● 10001
Phone 646.442.4845 ● Fax 646.349.5200 ● www.marcumasia.com

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