Helio Corporation dismissed Astra Audit & Advisory, LLC as its independent registered public accounting firm on February 21, 2026. Astra's audit reports for fiscal years ended October 31, 2025, and October 31, 2024, included explanatory paragraphs expressing substantial doubt about Helio's ability to continue as a going concern. No disagreements on accounting principles or auditing procedures were reported between Helio and Astra. Helio engaged Hacker, Johnson & Smith PA (HJS) on February 21, 2026, to audit its consolidated financial statements for the fiscal year ending October 31, 2026, and review interim statements. The engagement of HJS, a PCAOB-registered firm with significant SEC reporting experience, is part of Helio's strategy to strengthen its audit infrastructure and corporate governance in preparation for a planned uplisting to the NYSE. A press release announcing the engagement was issued on February 23, 2026.