Company: JWEL
Filing Date: 2025-05-09
Form Type: 20-F
Source: 0001213900-25-041556
Chunk: 118

Company: Jowell Global Ltd.
Filing Date: 2025-05-09
Form: 20-F
Item: Item 16F
Chunk 118
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ITEM 16F. CHANGE IN REGISTRANT’ S CERTIFYING
ACCOUNTANT

On December 21, 2023, the Audit Committee (the
“ Audit Committee”) of Board of Directors of Jowell Global Ltd. (the “ Company”) approved the dismissal of Marcum
Asia CPAs LLP (“ Marcum Asia”) as the Company’s independent registered public accounting firm and the engagement of Enrome
LLP (“ Enrome”) to serve as the independent registered public accounting firm of the Company.

The audit report of Marcum Asia on the consolidated
financial statements of the Company for the fiscal year ended December 31, 2022 did not contain an adverse opinion or disclaimer of opinion,
and was not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal year ended December 31, 2022
and through the subsequent interim period through December 20, 2023, there were (i) no disagreements, as defined in Item 16F(a)(1)(iv)
of Form 20-F and the related instructions thereto, between the Company and Marcum Asia on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which, if not resolved to Marcum Asia’s satisfaction, would have
caused Marcum Asia to make reference thereto in its report on the financial statements for such year, and (ii) no “reportable events”
(as defined set forth in Item 16F(a)(1)(v) of Form 20-F), other than the material weaknesses reported by management in Item 15 of the
Company’s Form 20-F filed with the U. S. Securities and Exchange Commission (the “ Commission”) on May 15, 2023.

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During the two fiscal years ended December 31,
2022 and through the subsequent interim period to December 20, 2023, neither the Company nor anyone on its behalf consulted Enrome with
respect to either (i) 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 nor oral advice
was provided to the Company by Enrome that 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 with Marcum Asia (as that term
is used in Item 16F