Global AI, Inc. 8-K

What Happened Global AI, Inc. filed an 8-K on March 26, 2026, disclosing that its independent registered public accounting firm, Chaikin, Cohen, Rubin & Co. (CCR), resigned effective March 10, 2026. The Board received CCR’s resignation letter on March 24, 2026 and accepted the resignation on March 25, 2026. CCR had served as the company’s auditor since June 1, 2025.

Key Details

• Resignation effective: March 10, 2026 (letter received March 24, 2026; resignation accepted March 25, 2026).
• Auditor tenure: CCR appointed June 1, 2025 and resigned less than a year later.
• Reason given: CCR cited internal considerations on its part and stated the decision was unrelated to Global AI.
• Prior audit opinion: CCR’s report on the company’s consolidated financial statements for the year ended December 31, 2024 contained no adverse opinion or disclaimer and was not qualified, other than an explanatory “going concern” paragraph.
• No disputes: The company reported no disagreements or “reportable events” with CCR for fiscal 2024 or through March 10, 2026.
• Exhibit: CCR’s resignation letter dated March 25, 2026 is included as Exhibit 16.1 to the 8-K.

Why It Matters A change in independent auditor is a material corporate event that investors watch because it can affect the timing and perception of future financial reporting. In this case, CCR stated the resignation was due to its internal considerations and not the result of disagreements with Global AI; the prior audit contained only a going-concern explanatory paragraph. Investors should monitor subsequent filings for disclosure of the company’s new auditor, any changes to audit scope or timing, and any updates about the company’s ability to continue as a going concern.