# EDGAR Filing Document

**Accession Number:** 0001114936
**File Stem:** 0001477932-26-000016
**Filing Date:** 2026-1
**Character Count:** 7345
**Document Hash:** 855b98b0a368693ad5b9da4f0cd60e59
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-26-000016.hdr.sgml**: 20260105

**ACCESSION NUMBER**: 0001477932-26-000016

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 16

**CONFORMED PERIOD OF REPORT**: 20251231

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260105

**DATE AS OF CHANGE**: 20260105

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** UMeWorld Inc.
- **CENTRAL INDEX KEY:** 0001114936
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 980177440
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-30813
- **FILM NUMBER:** 26503802

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT B 12/F, HANG SENG
- **STREET 2:** CAUSEWAY BAY BUILDING, 28 YEE WOO STREET
- **CITY:** CAUSEWAY BAY
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** (852) 8191 5550

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT B 12/F, HANG SENG
- **STREET 2:** CAUSEWAY BAY BUILDING, 28 YEE WOO STREET
- **CITY:** CAUSEWAY BAY
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **ZIP:** 00000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** UMeWorld Ltd
- **DATE OF NAME CHANGE:** 20130417

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALPHARX INC
- **DATE OF NAME CHANGE:** 20000519

?xml version='1.0' encoding='ASCII'? umewf_8k.htm

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

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

**Date of Report (Date of earliest event reported): December 31, 2025**

---

| |
|:---|
| **UMeWorld Inc.** |
| (Exact name of registrant as specified in its charter) |

---

---

| | | |
|:---|:---|:---|
| **Delaware** | **000-30813** | **61-2299084** |
| (State or other jurisdiction <br>of incorporation) | (Commission <br>File Number) | (I.R.S. Employer <br>Identification No.) |

---

**<u>66 West Flagler Street, 9th Floor, Miami, Florida 33130</u>**

(Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: **(786) 791 0483**

**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 (see General Instruction A.2. below):**

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

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

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

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

---

| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on**<br>**which registered** |
| **None** | **—** | **—** |

---

**Securities registered pursuant to Section 12(g) of the Act:** Common Stock

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 4.01 - Changes in Registrant's Certifying Accountant**

On December 31, 2025, J&S Associate PLT (PCAOB Registration No. 6743) (the "Former Auditor") resigned as the independent registered public accounting firm of UMeWorld Inc. (the "Company"). The resignation was tendered in accordance with the Former Auditor's responsibilities under the rules and standards of the Public Company Accounting Oversight Board and was due to required audit engagement partner rotation in accordance with PCAOB independence requirements and Rule 2-01(c)(6) of Regulation S-X. The resignation was not the result of any disagreement with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

The reports of the Former Auditor on the Company's financial statements for the fiscal years ended September 30, 2024 and September 30, 2025 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended September 30, 2024 and September 30, 2025, and through December 31, 2025, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

During the same period, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has provided the Former Auditor with a copy of the disclosures contained in this Item 4.01 and has requested that the Former Auditor furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

**Item 9.01** - **Financial Statements and Exhibits**

**(d) Exhibits** 

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [16.1](umewf_ex161.htm) | [Letter from J&S Associate PLT to the Securities and Exchange Commission](umewf_ex161.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL Document) |

---

2<br>

**SIGNATURES**

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.

---

| | |
|:---|:---|
| **UMEWORLD INC.** | **UMEWORLD INC.** |
| By: | */s/ Michael Lee* |
| Name:  | Michael Lee |
| Title:  | Chief Executive Officer |
| Date:  | January 5, 2026 |

---

3<br>

## Exhibit 16.1

**EXHIBIT 16.1**

---

| | | |
|:---|:---|:---|
| ![](umewf_ex161img1.jpg) | 202206000037 (LLP0033395-LCA) & AF002380<br> (Registered with PCAOB and MIA) <br> B-11-14, Megan Avenue II <br> 12,Jalan Yap Kwan Seng, 50450, Kuala Lumpur, Malaysia  | Tel: +603-4813 9469<br> Email : info@jns-associate.com<br> Website : jns-associate.com  |

---

January 5, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

**RE: UMeWorld Inc. (formerly known as UMeWorld Limited) ("UMeWorld")**

We have resigned from our position as the auditor of UMeWorld effective December 31, 2025.

We have read the statements made by UMeWorld in this Form 8-K regarding our resignation as auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements of this Form 8-K.

Very truly yours,

*/s/ J&S Associate PLT* 

Certified Public Accountants

PCAOB Number: 6743

We have served as the Company's auditor since 2021.

Kuala Lumpur, Malaysia