Ocean Capital Acquisition Corporation filed an 8-K on August 31, 2026 covering events of August 26, 2026.
On August 26 the company, with audit committee and board approval, dismissed YCM CPA INC. as independent registered public accounting firm effective immediately.
YCM reports on the June 30, 2025 and 2024 financial statements carried an explanatory paragraph on substantial doubt about going concern but contained no adverse opinion, disclaimer, or qualification as to scope or principles.
No disagreements with YCM on accounting principles, disclosure, or audit scope were reported, and no reportable events under Item 304(a)(1)(v) occurred.
On August 27 the company appointed HYYH CPA. LLC as independent registered public accounting firm for the fiscal year ended June 30, 2026.
The company stated it had not consulted HYYH on application of accounting principles to any transaction or on the type of audit opinion, and no written or oral advice from HYYH was a factor in any accounting, auditing, or financial reporting decision.
Exhibit 16.1 is the required letter from YCM confirming agreement with the statements in Item 4.01.
Pulse Impact
- Previous Pulse: 37
- New Pulse: 37
- Change: Unchanged
- Driver: 8-K did not change the live Pulse reading.
Ocean Capital Acquisition Corporation Form 8-K (2026-08-31)
Not investment advice. Facts taken from the company’s Form 8-K.