{"filing":{"accession_number":"0001213900-26-101656","cik":"0002016337","ticker":"PTLE","company_name":"PTL Ltd","form":"6-K","filing_date":"2026-09-21","report_date":"2026-09-21","primary_document":"ea0305956-6k_ptl.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/2016337/000121390026101656/ea0305956-6k_ptl.htm"},"events":[{"id":33880,"run_id":31183,"accession_number":"0001213900-26-101656","anchor_item_number":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The 6-K discloses the resignation of FundCertify CPA Professional Corporation as the Company's independent registered auditor effective September 16, 2026, and the simultaneous appointment of Privatco CPA Limited as the new auditor. Although the prior auditor's reports were unqualified and there were no disagreements on accounting principles, the filing does disclose a material weakness in internal controls over financial reporting (insufficient U.S. GAAP expertise, lack of internal audit function, and IT deficiencies), which is a reportable event under Item 16F of Form 20-F. This is a material auditor change requiring disclosure under Item 4.01 of Form 8-K (or its 6-K equivalent).","company_name":"PTL Ltd","ticker":"PTLE","filing_date":"2026-09-21","form":"6-K","submitted_at":null,"items":null}],"classifications":[{"id":37455,"accession_number":"0001213900-26-101656","item_number":null,"item_title":null,"event_type":"auditor_change","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The 6-K discloses the resignation of FundCertify CPA Professional Corporation as the Company's independent registered auditor effective September 16, 2026, and the simultaneous appointment of Privatco CPA Limited as the new auditor. Although the prior auditor's reports were unqualified and there were no disagreements on accounting principles, the filing does disclose a material weakness in internal controls over financial reporting (insufficient U.S. GAAP expertise, lack of internal audit function, and IT deficiencies), which is a reportable event under Item 16F of Form 20-F. This is a material auditor change requiring disclosure under Item 4.01 of Form 8-K (or its 6-K equivalent).","classifier_version":"claude-haiku-4-5-20251001+prompt-6be895f9","taxonomy_version":"v1.3","classified_at":"2026-09-21T12:04:52.681849+00:00","company_name":"PTL Ltd","ticker":"PTLE","filing_date":"2026-09-21"}]}