Company: LICN
Filing Date: 2025-04-29
Form Type: 20-F
Source: 0001213900-25-036244
Chunk: 92

Company: Lichen International Ltd
Filing Date: 2025-04-29
Form: 20-F
Item: Item 16F
Chunk 92
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Item
16F. Change in Registrant’s Certifying Accountant

The
Company changed its certifying accountant from TPS Thayer toEnrome LLP in February 2024.

On February 6, 2024, the Company
notified its independent registered public accounting firm, TPS Thayer, LLC its decision to dismiss TPS Thayer, LLC as the Company’s
auditor. The reports of TPS Thayer, LLC on the financial statements of the Company for the fiscal years ended December 31, 2022 and 2021
and the related statements of operations and comprehensive income (loss), changes in stockholders’ equity (deficit), and cash flows
for the fiscal years ended December 31, 2022 and 2021 did not contain an adverse opinion or disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope or accounting principles. The decision to change the independent registered public accounting
firm was approved by the Audit Committee of the Company. During the Company’s most recent fiscal years ended December 31, 2023 and
2022, and through February 6, 2024, the date of dismissal, (a) there were no disagreements with TPS Thayer, LLC on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction
of TPS Thayer, LLC, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there
were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

On the same date, the Audit
Committee of the Company approved and ratified the appointment of Enrome LLP as its new independent registered public accounting firm
to audit the Company’s financial statements. During the two most recent fiscal years ended December 31, 2023 and 2022 and any subsequent
interim periods through the date hereof prior to the engagement of Enrome LLP, neither the Company, nor someone on its behalf, has consulted
Enrome LLP regarding: (i) either: 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 either a written report
was provided to the Company or oral advice was provided that the new independent registered public accounting firm concluded was an important
factor considered