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Form 8-K/A

sec.gov
NCL The company's auditor resigned due to unauthorized use of their name and audit opinion in the company's 10-K filing. The auditor also cited the company's failure to provide necessary documents for audit procedures, indicating significant accounting and transparency issues.

8-K/A — Northann Corp.

Accession: 0001575872-26-000605

Filed: 2026-08-24

Period: 2026-08-21

CIK: 0001923780

SIC: 3089 (PLASTICS PRODUCTS, NEC)

Item: Changes in Registrant's Certifying Accountant

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

Item: Financial Statements and Exhibits

Documents

8-K/A — ncl124_8ka.htm (Primary)

EX-16.1 — EXHIBIT 16.1 (ncl124_ex16-1.htm)

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8-K/A — FORM 8-K/A

8-K/A (Primary)

Filename: ncl124_8ka.htm · Sequence: 1

Northann Corp

true0001923780SC

0001923780

2026-08-21

2026-08-21

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM

8-K/A

CURRENT REPORT

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

Date of Report (Date of earliest event reported):

August 21, 2026

NORTHANN CORP.

(Exact name of registrant as specified in its charter)

Nevada

001-41816

88-1513509

(State or other jurisdiction

of incorporation)

(Commission File Number)

(I.R.S. Employer Identification No.)

2251 Catawba River Rd

.,

Fort Lawn

,

SC

29714

(Address of principal executive offices) (Zip Code)

(

916

)

573-3803

(Registrant's telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation 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

None

Not Applicable

None

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

x

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.

¨

EXPLANATORY NOTE

This Current Report on Form 8-K/A (this “

Report

”) amends the Current Report on Form 8-K filed on August 10, 2026 (the “

Original Report

”) by Northann Corp. (“

we

”, “

our

”, “

us

” and the “

Company

”) disclosing that LAO Professionals (the “

Auditor

”) resigned as our independent registered public accounting firm.

This Report is being filed to disclose that we have received a copy of a letter from the Auditor regarding the disclosures in the Original Report, and are filing a copy of this letter pursuant to Regulation S-K Item 304(a)(3).

Except as disclosed herein, there were no other changes to the Original Report.

Item 4.01 Changes in Registrant’s Certifying Accountant.

We have furnished a copy of the disclosures in Items 4.01 and 4.02 of this Report to the Auditor and requested that the Auditor furnish us with a letter addressed to the SEC stating whether they agree with the statements made by us in Items 4.01 and 4.02 and if they do not agree, stating the respects in which they do not agree. On August 21, 2026, we received a such a letter from the Auditor, and we are filing it as Exhibit 16.1 to this Report.

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

The information set forth in Item 4.01 is hereby incorporated by reference into this Item 4.02.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.

Description

16.1

Letter from LAO Professionals, dated August 21, 2026

104

Cover Page Interactive Data File (embedded within the Inline XBRL document).

Page 2

SIGNATURES

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

NORTHANN CORP.

Date: August 24, 2026

By:

/s/ Bradley C. Lalonde

Name:

Bradley C. Lalonde

Title:

Chairman of the Board

Page 3

EX-16.1 — EXHIBIT 16.1

EX-16.1

Filename: ncl124_ex16-1.htm · Sequence: 2

Exhibit 16.1

August 21, 2026

The Chairman

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Dear Sir,

Re: Northann Corp. – Response to Form 8-K (Items 4.01 and 4.02)

On June 8, 2026, we resigned as the independent registered public accounting firm of Northann Corp.

The reason for our resignation was the unauthorized use of our firm name and audit opinion in Northann Corp.’s Annual Report on Form 10-K for the fiscal year ended 2025, filed with the SEC on April 14, 2026. We did not prepare the opinion included in that filing, nor did we consent to the inclusion of our name in the 2025 Form 10-Kreport.

With respect to Item 4.02 of the Form 8-K filed by Northann Corp., the Company stated that we did not identify any specific items in the financial statements included in the 2025 Form 10-K as being incorrect. To set the record straight, we withheld consent due to a lack of sufficient appropriate audit evidence, as required by professional standards.

During the engagement, we repeatedly requested documents necessary to perform required audit procedures. The Company frustrated these efforts by persistently providing inaccessible links. We advised that bulky documents be sent as email attachments in installments. The Company declined and continued to send inaccessible links. As a result, we were unable to complete our audit procedures and therefore could not issue an audit opinion or consent to the filing of reports that we had not verified.

We recognize our fiduciary responsibilities. Our primary obligation is to act in the best interests of investors and the public, without regard to financial considerations or any potential adverse consequences to the Firm.

Sincerely,

For: LAO Professionals

/s/ Lateef Awojobi

Lateef Awojobi

Managing Partner/CEO

Cc:

Northann Corp

PCAOB

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Aug. 21, 2026

Document Information [Line Items]

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Entity Registrant Name

NORTHANN CORP.

Entity Central Index Key

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Entity Incorporation, State or Country Code

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Entity File Number

001-41816

Entity Tax Identification Number

88-1513509

Entity Address, Address Line One

2251 Catawba River Rd

Entity Address, City or Town

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Entity Address, State or Province

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Entity Address, Postal Zip Code

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City Area Code

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Local Phone Number

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Amendment Description

This Current Report on Form 8-K/A (this “Report”) amends the Current Report on Form 8-K filed on August 10, 2026 (the “Original Report”) by Northann Corp. (“we”, “our”, “us” and the “Company”) disclosing that LAO Professionals (the “Auditor”) resigned as our independent registered public accounting firm. This Report is being filed to disclose that we have received a copy of a letter from the Auditor regarding the disclosures in the Original Report, and are filing a copy of this letter pursuant to Regulation S-K Item 304(a)(3). Except as disclosed herein, there were no other changes to the Original Report.

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