Borealis Foods Inc. 8-K/A

What Happened
Borealis Foods Inc. (BRLS) filed a Form 8‑K on January 20, 2026, disclosing a change in the registrant's certifying accountant under Item 4.01. The filing includes a letter dated January 20, 2026 from Berkowitz Pollack Brant Advisors + CPAs, LLP in connection with the change. The company states that no other changes have been made to the Original Report.

Key Details

• Filing date: January 20, 2026 (Form 8‑K).
• Item reported: 4.01 — Changes in Registrant's Certifying Accountant.
• Exhibit included: 16.1 — Letter from Berkowitz Pollack Brant Advisors + CPAs, LLP dated January 20, 2026.
• The filing notes: "No other changes have been made to the Original Report."

Why It Matters
A change in a company’s certifying accountant is material because the independent accountant signs audit reports that support financial statements investors rely on. This 8‑K does not address earnings, revenue, quarterly results, executive changes, mergers or acquisitions. Investors should review the attached letter and monitor any follow‑up filings for details on whether the change affects prior audit opinions, financial statements, or internal controls.