8-K: Ainos, Inc. Changes Independent Auditor

Ainos, Inc. announced the dismissal of YCM CPA INC. as its independent registered public accounting firm and the engagement of DLEE Accountancy, Inc. on July 9, 2026.

Summary

• Ainos, Inc. has changed its independent registered public accounting firm.
• The company dismissed YCM CPA INC. on July 9, 2026, upon the expiration of their engagement.
• The audit committee of the board of directors has engaged DLEE Accountancy, Inc. as the new independent registered public accounting firm.
• There were no disagreements with YCM CPA INC. regarding accounting principles, financial statement disclosure, or auditing procedures during the most recent fiscal year or up to the dismissal date.
• There were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
• DLEE Accountancy, Inc. has not provided any written or oral advice to Ainos, Inc. that was considered important in reaching a decision on any accounting, auditing, or financial reporting issue.

Sentiment

Score: 5

Explanation: StockSavvy.ai views this as a neutral event, as a change in auditor is a routine procedural matter without immediate positive or negative financial implications, provided the transition is smooth.

Positives

• The transition of auditors occurred without any reported disagreements with the former auditor, YCM CPA INC., indicating a smooth handover.
• The company has promptly engaged a new auditor, DLEE Accountancy, Inc., to ensure continuity in financial reporting and auditing processes.

Risks

• Potential for a learning curve or initial disruption as the new auditor, DLEE Accountancy, Inc., becomes familiar with Ainos, Inc.'s financial operations and reporting requirements.
• Any unforeseen issues arising from the change in auditors could potentially impact the timing or quality of future financial statement audits.

Future Outlook

No specific future outlook or guidance is provided in this filing, as it pertains to a change in auditor.

Management Comments

• The company has provided YCM CPA INC. a copy of the statements made in response to this Item 4.01 and has requested YCM CPA INC. to furnish it with a letter addressed to the Securities and Exchange Commission (SEC) stating whether or not YCM CPA INC. agrees with such statements.

Industry Context

StockSavvy.ai notes that changes in independent auditors are common events for public companies, often occurring due to auditor rotation policies, disagreements, or strategic decisions. The prompt engagement of a new auditor by Ainos, Inc. suggests a commitment to maintaining compliance and financial transparency.

Corporate Governance

Stakeholder Impact

• Shareholders: The change in auditor is a routine corporate action and is not expected to have a direct immediate impact on shareholder value, but it is crucial for maintaining confidence in financial reporting.
• Creditors: Continued assurance of accurate financial reporting is important for maintaining creditworthiness.
• Employees: The change in auditor does not directly impact day-to-day operations or employment.

Next Steps

• YCM CPA INC. is expected to provide a letter to the SEC confirming their agreement with the statements made by Ainos, Inc. regarding the dismissal.
• DLEE Accountancy, Inc. will commence its role as the new independent registered public accounting firm for Ainos, Inc.

Key Dates

Keywords

Ainos, Inc., 8-K, SEC Filing, Independent Auditor, Accounting Firm, Auditor Change, YCM CPA INC., DLEE Accountancy, Inc., Audit Committee, Financial Reporting