0001213900-23-077429.txt : 20230919 0001213900-23-077429.hdr.sgml : 20230919 20230918220003 ACCESSION NUMBER: 0001213900-23-077429 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 17 CONFORMED PERIOD OF REPORT: 20230912 ITEM INFORMATION: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20230919 DATE AS OF CHANGE: 20230918 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ispire Technology Inc. CENTRAL INDEX KEY: 0001948455 STANDARD INDUSTRIAL CLASSIFICATION: CIGARETTES [2111] IRS NUMBER: 845106049 STATE OF INCORPORATION: DE FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-41680 FILM NUMBER: 231262412 BUSINESS ADDRESS: STREET 1: 19700 MAGELLAN DRIVE CITY: LOS ANGELES STATE: CA ZIP: 90502 BUSINESS PHONE: 3107429975 MAIL ADDRESS: STREET 1: 19700 MAGELLAN DRIVE CITY: LOS ANGELES STATE: CA ZIP: 90502 FORMER COMPANY: FORMER CONFORMED NAME: Ispire Technology Inc, DATE OF NAME CHANGE: 20220927 8-K/A 1 ea185363-8ka1_ispiretech.htm AMENDMENT NO. 1 TO FORM 8-K
0001948455 true Amendment No 1 to Form 8-K 0001948455 2023-09-12 2023-09-12 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K/A

(Amendment No. 1)

 

CURRENT REPORT

 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): September 18, 2023 (September 12, 2023)

 

Ispire Technology Inc.

(Exact name of registrant as specified in its charter)

 

Delaware   001-41680   84-5106049
(State or other jurisdiction of
incorporation or organization)		   (Commission file number)   (IRS Employer
Identification No.)

 

19700 Magellan Drive

Los Angeles, CA 90502

(Address of principal executive offices) (Zip Code)

 

Registrant’s telephone number, including area code: (310) 742-9975

 

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions:

 

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class   Trading Symbol(s)   Name of each exchange on which registered
Common Stock, par value $0.0001 per share   ISPR   The Nasdaq Stock Market LLC

 

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). 

 

Emerging growth company ☒

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

 

 

 

 

 

 


Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

 

On September 15, 2023, Ispire Technology Inc. (the “Company”) filed a current report on Form 8-K to disclose that unaudited financial statements at December 31, 2022 and for the six months then ended and at March 31, 2023 and for the nine months then ended should not be relied upon (the “Original Filing”). In connection with the filing of the Original Filing, the Company requested its independent registered accounting firm, MSPC Certified Public Accountants and Advisors, A Professional Corporation (“MSPC”), to furnish the Company with a letter addressed to the SEC stating whether MSPC agrees with the statements made by the Company in the Original Filing. The letter from MSPC is included as Exhibit 99.1 to this filing.

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits. The following exhibits are filed with this Form 8-K:

 

Exhibit No.   Description
99.1   Letter dated September 18, 2023 from MSPC
104   Cover Page Interactive Data File (embedded within the Inline XBRL document)

 

1

 

 

SIGNATURE

 

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

 

  Ispire Technology Inc.
     
  By: /s/ Michael Wang
    Name:  Michael Wang
    Title: Co-Chief Executive Officer
     
Dated: September 18, 2023    

 

 

2

 

 EX-99.1 2 ea185363ex99-1_ispiretech.htm LETTER DATED SEPTEMBER 18, 2023 FROM MSPC

Exhibit 99.1

 

 

September 18, 2023

 

U.S. Securities and Exchange Commission

100 F St NE

Washington DC 20549

 

Ladies and Gentlemen:

 

We have read the statements by Ispire Technology Inc. in the Form 8-K it filed on September 15, 2023 regarding non-reliance on its March 31, 2023 unaudited interim financial statements and are in agreement with such statements.

 

Very truly yours,

 

 

MSPC

 

Certified Public Accountants and Advisors,

A Professional Corporation

 

    www.mspc.cpa      
An independent firm associated with   340 North Avenue, Cranford, NJ 07016-2496   908 272-7000  
Moore Global Network Limited   546 5th Avenue, 6th Floor, New York, NY 10036-5000   212 682-1234

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Cover
Sep. 12, 2023
Cover [Abstract]  
Document Type 8-K/A
Amendment Flag true
Amendment Description Amendment No 1 to Form 8-K
Document Period End Date Sep. 12, 2023
Entity File Number 001-41680
Entity Registrant Name Ispire Technology Inc.
Entity Central Index Key 0001948455
Entity Tax Identification Number 84-5106049
Entity Incorporation, State or Country Code DE
Entity Address, Address Line One 19700 Magellan Drive
Entity Address, City or Town Los Angeles
Entity Address, State or Province CA
Entity Address, Postal Zip Code 90502
City Area Code 310
Local Phone Number 742-9975
Written Communications false
Soliciting Material false
Pre-commencement Tender Offer false
Pre-commencement Issuer Tender Offer false
Title of 12(b) Security Common Stock, par value $0.0001 per share
Trading Symbol ISPR
Security Exchange Name NASDAQ
Entity Emerging Growth Company true
Elected Not To Use the Extended Transition Period false
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