Report of Foreign Issuer Pursuant to Rule 13a-16 or 15d-16 (6-k)
December 09 2021 - 4:20PM
Edgar (US Regulatory)
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of December 2021
Commission file number: 001-40231
Universe
Pharmaceuticals INC
265 Jingjiu Avenue
Jinggangshan Economic and Technological Development
Zone
Ji’an, Jiangxi, China 343100
+86-0796-8403309
(Address of principal executive offices)
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 ☐
Indicate by check mark if the registrant is submitting
the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): ☐
Indicate by check mark if the registrant is submitting
the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): ☐
Change of Auditor
On December 7, 2021, Universe
Pharmaceuticals INC (Nasdaq: UPC) (the “Company”) appointed YCM CPA INC. (“YCM”) as its independent registered
public accounting firm, effective on the same day. YCM replaces Friedman LLP (“Friedman”), the former independent registered
public accounting firm, which the Company dismissed on December 1, 2021. The appointment of YCM was made after careful consideration and
evaluation process by the Company and has been approved by the audit committee of the board of directors of the Company. The Company’s
decision to make this change was not the result of any disagreement between the Company and Friedman on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure.
The audit report of Friedman
on the consolidated financial statements of the Company as of September 30, 2019 and 2020 and for the fiscal years ended September 30,
2019 and 2020 did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, scope of
accounting principles.
The Company provided Friedman
with a copy of the above disclosure and requested that Friedman furnish the Company with a letter addressed to the Securities and Exchange
Commission stating whether or not it agrees with the above statement. A copy of Friedman’s letter is filed as Exhibit 99.1 to this
Form 6-K.
During the two most recent
fiscal years and any subsequent interim periods prior to the engagement of YCM, neither the Company, nor someone on behalf of the Company,
has consulted YCM regarding either (a) the application of accounting principles to a 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
was provided to the Company or oral advice was provided that YCM concluded was an important factor considered by the Company in reaching
a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was the subject of a disagreement as defined
in Item 16F(a)(1)(iv) of Form 20-F and related instructions to Item 16F of Form 20-F, or any reportable events as described in Item 16F(a)(1)(v)
of Form 20-F.
EXHIBIT INDEX
SIGNATURES
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.
|
Universe Pharmaceuticals INC.
|
|
|
Date: December 9, 2021
|
By:
|
/s/ Gang Lai
|
|
|
Gang Lai
|
|
|
Chief Executive Officer
|
3
Universe Pharmaceuticals (NASDAQ:UPC)
Historical Stock Chart
From Jun 2024 to Jul 2024
Universe Pharmaceuticals (NASDAQ:UPC)
Historical Stock Chart
From Jul 2023 to Jul 2024