8-K: BlueOne Technologies Changes Auditors, Renames Company

BlueOne Technologies, Inc. announced a change in its independent registered public accounting firm and the effective date of its corporate name change.

Summary

• BlueOne Technologies, Inc. has appointed Dylan Floyd Accounting & Consulting as its new independent registered public accounting firm, replacing Salberg & Company, P.A.
• The company's name officially changed from BlueOne Card Inc. to BlueOne Technologies, Inc. on April 15, 2026, following a FINRA corporate action request filed on March 11, 2026.
• The auditor change and name change did not impact the company's trading symbol, CUSIP number, or capital structure.
• Salberg & Company, P.A. confirmed in a letter that they agree with the company's disclosures regarding their dismissal.

Sentiment

Score: 4

Explanation: StockSavvy.ai views this filing as having a neutral to slightly negative sentiment due to the previous auditor's going concern warnings, despite the positive administrative changes.

Positives

• The company has successfully completed a corporate name change to better reflect its evolving business identity.
• The transition to a new accounting firm was managed without apparent disagreements or reportable events with the outgoing auditor.
• The name change did not affect the company's trading symbol, CUSIP number, or capital structure, ensuring continuity for investors.

Negatives

• The previous auditor's reports for fiscal years ended March 31, 2024, and March 31, 2025, contained explanatory paragraphs expressing substantial doubt as to the Company's ability to continue as a going concern.

Risks

• The previous auditor's reports expressed substantial doubt about the company's ability to continue as a going concern for fiscal years 2024 and 2025.
• While no disagreements were reported, a change in auditors can sometimes signal underlying issues or a desire to obtain a different perspective on financial reporting.

Future Outlook

No specific forward-looking statements or guidance were provided in this filing.

Management Comments

• The company provided Salberg with a copy of the disclosures in this Report and requested that Salberg furnish a letter to the Securities and Exchange Commission stating whether it agrees with the statements herein.

Industry Context

StockSavvy.ai notes that changes in auditors and corporate names are common events for companies undergoing strategic shifts or seeking to rebrand. The going concern language from the previous auditor, however, remains a significant point of attention for investors.

Corporate Governance

Stakeholder Impact

• Shareholders: The name change is administrative and does not affect share ownership. The change in auditors may lead to increased scrutiny or confidence depending on future reports. The prior going concern language remains a concern.
• Creditors: The going concern language from the previous auditor may impact credit assessments.
• Employees: The changes are administrative and unlikely to have a direct impact on day-to-day operations or employment.

Next Steps

• The company will continue its operations under the new independent registered public accounting firm, Dylan Floyd Accounting & Consulting.
• Shareholders will now be dealing with BlueOne Technologies, Inc. as the official corporate name.

Key Dates

Keywords

BlueOne Technologies, Form 8-K, Auditor Change, Name Change, Dylan Floyd Accounting, Salberg & Company, FINRA, Corporate Governance