Baird Medical Investment Holdings Ltd. has disclosed material weaknesses in its internal control over financial reporting. The company cited a lack of sufficient financial reporting and accounting personnel with appropriate knowledge of U.S. GAAP and SEC reporting requirements, as well as the absence of a comprehensive accounting policies and procedures manual. These deficiencies could affect the preparation and review of financial statements and related disclosures. The company recently changed its independent auditor, appointing Guangdong Prouden CPAs GP for the year ended December 31, 2025, following the dismissal of Kreit & Chiu CPA LLP.

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