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Get filing alertsOpenWorld swaps auditors: MaloneBailey out, RSM Cayman in for fiscal 2026
Filed October 8, 2026 · Period ending October 2, 2026 · ~1 min read
Key Changes
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OpenWorld dismissed MaloneBailey as its independent auditor effective October 2, 2026, with Audit Committee approval.
Item 4.01 verify on EDGAR → -
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RSM Cayman Ltd. was appointed as the new independent auditor for fiscal year 2026; it previously audited subsidiary Open World Ltd.
Item 4.01 verify on EDGAR → -
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No disagreements or reportable events with MaloneBailey were reported for fiscal 2025 and 2024.
Item 4.01 verify on EDGAR →
Summary
OpenWorld, Inc. dismissed MaloneBailey, LLP as its independent registered public accounting firm on October 2, 2026, and the Audit Committee approved the engagement of RSM Cayman Ltd. as the new auditor for fiscal year 2026. The filing states that MaloneBailey's reports on the financial statements for fiscal years 2025 and 2024 contained no adverse opinion, disclaimer of opinion, or qualification, and there were no disagreements or reportable events during those periods. RSM Cayman previously served as auditor for OpenWorld's wholly-owned direct subsidiary Open World Ltd. prior to the merger closing on September 30, 2026.
The company did not consult with RSM on any matters requiring disclosure under Item 304(a)(2). This is a routine auditor change with no reported disputes or concerns.
Section-by-Section Diff
Event · Item 4.01 — Changes in Registrant's Certifying Accountant
Item 4.01 — Changes in Registrant's Certifying Accountant filed; see Key Changes for terms.
Added in current filing · verify on EDGAR →
On October 2, 2026, OpenWorld, Inc. (the “Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as its independent registered public accounting firm.
The company dismissed its prior auditor, MaloneBailey, effective October 2, 2026. The decision was approved by the Audit Committee. The filing states the prior auditor's reports for fiscal years 2025 and 2024 contained no adverse opinion, disclaimer, or qualification, and there were no disagreements or reportable events during the relevant periods.
Added in current filing · verify on EDGAR →
On October 2, 2026, the Audit Committee of the Company’s Board of Directors approved the engagement of RSM Cayman Ltd. (“RSM”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.
RSM Cayman Ltd. was appointed as the new independent auditor for fiscal year 2026. RSM previously served as auditor for the company's wholly-owned direct subsidiary Open World Ltd. prior to the merger closing on September 30, 2026. The company did not consult with RSM on any matters requiring disclosure under Item 304(a)(2).
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Figures/quotes linked to EDGAR · Narrative written by AI · Oct 8, 2026 · How we verify