https://redflagfilings.com/Verified accounting red flags from SEC filingshttps://redflagfilings.com/event/0001500435-26-000064-restatementhttps://redflagfilings.com/event/0001500435-26-000064-restatementFri, 16 Oct 2026 12:00:00 +0000Severity 5/5. The 2025 Audited Financial Statements, Q3 2025 Financial Statements and the 2026 Financial Statements are collectively referred to as the "Impacted Financial Statements." Any previously furnished or filed reports, earnings releases, press releases, investor presentations or similar communications of the Company describing the Impacted Financial Statements should no longer be relied upon.https://redflagfilings.com/event/0001753926-26-001958-restatementhttps://redflagfilings.com/event/0001753926-26-001958-restatementFri, 16 Oct 2026 12:00:00 +0000Severity 5/5. (the " Company "), after discussion with the Company's senior management, concluded that the Company's previously issued unaudited condensed consolidated financial statements as of and for the periods ended March 31, 2026 and June 30, 2026, originally included in the Company's Quarterly Reports on Form 10-Q filed with the Securities and Exchange Commission (the " SEC ") on May 12, 2026 and August 11, 2026,...https://redflagfilings.com/event/0001477932-26-006284-going-concernhttps://redflagfilings.com/event/0001477932-26-006284-going-concernFri, 16 Oct 2026 12:00:00 +0000Severity 5/5. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations and has a net working capital deficit as of July 31, 2026, that raise substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-047406-auditor-changehttps://redflagfilings.com/event/0001493152-26-047406-auditor-changeFri, 16 Oct 2026 12:00:00 +0000Severity 4/5. Resignation of Independent Registered Public Accounting Firm On October 13, 2026, Stephano Slack LLC ("Stephano Slack") resigned as the independent registered public accounting firm of Arrive AI Inc.https://redflagfilings.com/event/0001213900-26-109923-going-concernhttps://redflagfilings.com/event/0001213900-26-109923-going-concernFri, 16 Oct 2026 12:00:00 +0000Severity 4/5. These conditions raise substantial doubt about our ability to continue as a going concern one year from the issuance date of the audited consolidated financial statements contained elsewhere in this Report.https://redflagfilings.com/event/0002077096-26-000284-auditor-changehttps://redflagfilings.com/event/0002077096-26-000284-auditor-changeFri, 16 Oct 2026 12:00:00 +0000Severity 3/5. (the "Company"), the Company dismissed WithumSmith+Brown, PC ("Withum") as its independent registered public accounting firm.https://redflagfilings.com/event/0001213900-26-110239-going-concernhttps://redflagfilings.com/event/0001213900-26-110239-going-concernFri, 16 Oct 2026 12:00:00 +0000Severity 3/5. Therefore, in connection with the Company's assessment of going concern considerations in accordance with FASB ASC 205-40, Presentation of Financial Statements - Going Concern, these conditions raise substantial doubt about the Company's ability to continue as a going concern for a period of time within one year after the date that these financial statements were issued.https://redflagfilings.com/event/0001140361-26-039929-auditor-changehttps://redflagfilings.com/event/0001140361-26-039929-auditor-changeFri, 16 Oct 2026 12:00:00 +0000Severity 3/5. A copy of KPMG's letter, dated October 16, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K. (b) Engagement of New Independent Registered Public Accounting Firm The Audit Committee has approved the engagement of MaloneBailey as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2026, and the Company intends to engage MaloneBailey, subject to...https://redflagfilings.com/event/0001437749-26-032746-going-concernhttps://redflagfilings.com/event/0001437749-26-032746-going-concernFri, 16 Oct 2026 12:00:00 +0000Severity 3/5. These events and conditions are material uncertainties that raise substantial doubt upon the Company's ability to continue as a going concern and, accordingly, the appropriateness of the use of accounting principles applicable to a going concern.https://redflagfilings.com/event/0001683168-26-007919-going-concernhttps://redflagfilings.com/event/0001683168-26-007919-going-concernFri, 16 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern for one year after issuance of these financial statements.https://redflagfilings.com/event/0001683168-26-007934-auditor-changehttps://redflagfilings.com/event/0001683168-26-007934-auditor-changeFri, 16 Oct 2026 12:00:00 +0000Severity 3/5. (the "Company") dismissed CBIZ CPAs P.C. ("CBIZ CPAs") as the Company's independent registered public accounting firm, effective as of that date.https://redflagfilings.com/event/0001683168-26-007933-late-10qhttps://redflagfilings.com/event/0001683168-26-007933-late-10qFri, 16 Oct 2026 12:00:00 +0000Severity 2/5. The financial information to be contained in the Registrant's Quarterly Report on Form 10-Q for the quarter ended August 31, 2026, cannot be analyzed and completed on a timely basis.https://redflagfilings.com/event/0001683168-26-007912-late-10qhttps://redflagfilings.com/event/0001683168-26-007912-late-10qFri, 16 Oct 2026 12:00:00 +0000Severity 2/5. The Company's Quarterly Report on Form 10-Q for the quarterly period ended August 31, 2026 cannot be filed within the prescribed time period because the Company requires additional time for compilation and review to insure adequate disclosure of certain information required to be included in the Form 10-Q. The Company's Quarterly Report on Form 10-Q will be filed on or before the 5 th calendar day following the...https://redflagfilings.com/event/0001376474-26-000649-auditor-changehttps://redflagfilings.com/event/0001376474-26-000649-auditor-changeThu, 15 Oct 2026 12:00:00 +0000Severity 5/5. The letter was addressed to the Board of Directors of the Company and delivered to the Company's registered agent and principal executive office, as the Company had no validly appointed board of directors at that time.https://redflagfilings.com/event/0001683168-26-007877-going-concernhttps://redflagfilings.com/event/0001683168-26-007877-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 5/5. These conditions raise substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001376474-26-000649-restatementhttps://redflagfilings.com/event/0001376474-26-000649-restatementThu, 15 Oct 2026 12:00:00 +0000Severity 5/5. As described in Item 4.02 below, Bansal has advised that those reports should no longer be relied upon and has withdrawn its consent to their use.https://redflagfilings.com/event/0001199835-26-000377-going-concernhttps://redflagfilings.com/event/0001199835-26-000377-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. This situation raises substantial doubt about the Company's ability to continue as a going concern within one year of the issuance date of these consolidated financial statements.https://redflagfilings.com/event/0002038564-26-000014-going-concernhttps://redflagfilings.com/event/0002038564-26-000014-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These factors, among other, raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period.https://redflagfilings.com/event/0001079973-26-001354-going-concernhttps://redflagfilings.com/event/0001079973-26-001354-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These factors raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-047156-auditor-changehttps://redflagfilings.com/event/0001493152-26-047156-auditor-changeThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. Following completion of those negotiations, the Company engaged Weinberg effective October 8, 2026 and notified RJI of its dismissal effective October 9, 2026.https://redflagfilings.com/event/0001493152-26-047271-going-concernhttps://redflagfilings.com/event/0001493152-26-047271-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These factors raise substantial doubt about our ability to continue as a going concern within twelve months following the issuance date of these financial statements.https://redflagfilings.com/event/0001213900-26-109913-late-10qhttps://redflagfilings.com/event/0001213900-26-109913-late-10qThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. https://redflagfilings.com/event/0001680132-26-000012-going-concernhttps://redflagfilings.com/event/0001680132-26-000012-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-047180-going-concernhttps://redflagfilings.com/event/0001493152-26-047180-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raised substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0002065287-26-000017-going-concernhttps://redflagfilings.com/event/0002065287-26-000017-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. As of August 31, 2026, the Company had an accumulated deficit of $ 53,555 , a cash balance of $3,621, a working capital deficit of $ 101,970 , and remained dependent on loans from its Chief Executive Officer, which totaled $ 95,080 . These factors raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that these financial statements are issued.https://redflagfilings.com/event/0001683168-26-007862-going-concernhttps://redflagfilings.com/event/0001683168-26-007862-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-047254-going-concernhttps://redflagfilings.com/event/0001493152-26-047254-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These factors raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001829126-26-011183-going-concernhttps://redflagfilings.com/event/0001829126-26-011183-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These factors raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001096906-26-001549-auditor-changehttps://redflagfilings.com/event/0001096906-26-001549-auditor-changeThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. (the "Company") approved the dismissal of LAO Professionals ("LAO") as the Company's independent registered public accounting firm, effective October 12, 2026.https://redflagfilings.com/event/0001437749-26-032722-going-concernhttps://redflagfilings.com/event/0001437749-26-032722-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. In light of the foregoing, there is substantial doubt about the Company's ability to continue as a going concern within one year after the date that these financial statements are issued. 9 Table of Contents NOTE 2 – Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements have been prepared by the Company in accordance with Generally Accepted Accounting Principles...https://redflagfilings.com/event/0001477932-26-006266-going-concernhttps://redflagfilings.com/event/0001477932-26-006266-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern until the earlier of the consummation of an initial Business Combination or the date the Company is required to liquidate.https://redflagfilings.com/event/0001683168-26-007884-going-concernhttps://redflagfilings.com/event/0001683168-26-007884-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001350156-26-000020-going-concernhttps://redflagfilings.com/event/0001350156-26-000020-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern within one year of the date that the consolidated financial statements are issued.https://redflagfilings.com/event/0001437749-26-032694-going-concernhttps://redflagfilings.com/event/0001437749-26-032694-going-concernThu, 15 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001575872-26-000703-late-10qhttps://redflagfilings.com/event/0001575872-26-000703-late-10qThu, 15 Oct 2026 12:00:00 +0000Severity 2/5. The Registrant is unable to file, without reasonable effort and effort and expense, its Form 10-Q because the Registrants auditor has not completed their review of the Registrants financial statements and the 10-Q Report.https://redflagfilings.com/event/0001477932-26-006230-late-10qhttps://redflagfilings.com/event/0001477932-26-006230-late-10qThu, 15 Oct 2026 12:00:00 +0000Severity 2/5. The registrant has experienced delays in completing its financial statements for the quarter ended August 31, 2026. As a result, the registrant is delayed in filing its Form 10-Q for the quarter then ended.https://redflagfilings.com/event/0001493152-26-047085-late-10qhttps://redflagfilings.com/event/0001493152-26-047085-late-10qThu, 15 Oct 2026 12:00:00 +0000Severity 2/5. The Registrant is unable to file its Quarterly Report on Form 10-Q for the three months ended August 31, 2026 (the "Report") by the prescribed date of October 15, 2026 without unreasonable effort or expense because the Registrant needs additional time to compile and finalize certain disclosures to be included in the Report. The Registrant currently endeavors to file the Report by October 31, 2026. (Attach extra...https://redflagfilings.com/event/0001683168-26-007887-late-10qhttps://redflagfilings.com/event/0001683168-26-007887-late-10qThu, 15 Oct 2026 12:00:00 +0000Severity 2/5. Financial information to be contained in Registrant's Form 10-Q for the quarter ended August 31, 2026 cannot be analyzed and completed on a timely basis.https://redflagfilings.com/event/0001493152-26-047276-late-10qhttps://redflagfilings.com/event/0001493152-26-047276-late-10qThu, 15 Oct 2026 12:00:00 +0000Severity 2/5. The report of the registrant on Form 10-Q for the quarter ended August 31, 2026 could not be filed within the prescribed time period without unreasonable effort or expense due to delays in acquiring the information required. The registrant anticipates that it will require no more than the additional 5 days allowed to complete and file the Form 10-Q.https://redflagfilings.com/event/0001437749-26-032587-going-concernhttps://redflagfilings.com/event/0001437749-26-032587-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 5/5. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-046942-going-concernhttps://redflagfilings.com/event/0001493152-26-046942-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 5/5. The Company has accumulated losses since inception, which raises substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-047004-auditor-changehttps://redflagfilings.com/event/0001493152-26-047004-auditor-changeWed, 14 Oct 2026 12:00:00 +0000Severity 4/5. On October 8, 2026, the Audit Committee of the Board of Directors of the Company approved the engagement of Adeptus Partners, LLC ("Adeptus") as the Company's independent registered public accounting firm, succeeding Fruci & Associates II, PLLC ("Fruci"), whose resignation effective August 12, 2026 was previously reported in the Company's Current Report on Form 8-K filed on August 18, 2026 (the "August 8-K").https://redflagfilings.com/event/0001206774-26-000559-going-concernhttps://redflagfilings.com/event/0001206774-26-000559-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001628280-26-065876-going-concernhttps://redflagfilings.com/event/0001628280-26-065876-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. The Company had a working capital deficit of approximately $ 70.5 million as of August 31, 2026 which raised substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0002076765-26-000015-going-concernhttps://redflagfilings.com/event/0002076765-26-000015-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date these financial statements are issued.https://redflagfilings.com/event/0001493712-26-000014-going-concernhttps://redflagfilings.com/event/0001493712-26-000014-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. These conditions, together with the Company's dependence on additional financing to meet its obligations, raise substantial doubt about its ability to continue as a going concern within one year after the date these interim consolidated financial statements are issued.https://redflagfilings.com/event/0001175680-26-000035-going-concernhttps://redflagfilings.com/event/0001175680-26-000035-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. These factors, among others, including the various matters discussed in Note 10, Commitments and Contingencies , raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001477932-26-006218-going-concernhttps://redflagfilings.com/event/0001477932-26-006218-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. This raises substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001104659-26-115817-going-concernhttps://redflagfilings.com/event/0001104659-26-115817-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date the financials are issued.https://redflagfilings.com/event/0001213900-26-109319-going-concernhttps://redflagfilings.com/event/0001213900-26-109319-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. These conditions, among other factors, raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-047033-going-concernhttps://redflagfilings.com/event/0001493152-26-047033-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. The Company had a net loss of $ 899,933 for the three months ended August 31, 2026, and an accumulated deficit of $ 31,806,760 as of August 31, 2026, raising substantial doubt about the ability of the Company to continue as a going concern for a reasonable period.https://redflagfilings.com/event/0001493152-26-046932-going-concernhttps://redflagfilings.com/event/0001493152-26-046932-going-concernWed, 14 Oct 2026 12:00:00 +0000Severity 3/5. As of February 28, 2026, the Company had total deficit of $ 41,996,913 and had working capital deficit of $ 9,754,932 . Management has determined there is substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001213900-26-109441-late-10qhttps://redflagfilings.com/event/0001213900-26-109441-late-10qWed, 14 Oct 2026 12:00:00 +0000Severity 2/5. https://redflagfilings.com/event/0001731122-26-001339-going-concernhttps://redflagfilings.com/event/0001731122-26-001339-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 5/5. As discussed in Note 2 to the financial statements, the Company has incurred substantial recurring losses from operations, has used cash in the Company's continuing operations, and is dependent on additional financing to fund operations, which raises substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001213900-26-109073-going-concernhttps://redflagfilings.com/event/0001213900-26-109073-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 5/5. As discussed in Note 2 to the financial statements, the Company had an accumulated deficit and its net cash outflows from operating activities raises substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001213900-26-108614-restatementhttps://redflagfilings.com/event/0001213900-26-108614-restatementTue, 13 Oct 2026 12:00:00 +0000Severity 5/5. As a result, management of the Company determined on October 8, 2026 that the Company's 2025 Form 10-K filed with the SEC on September 28, 2026 (the "Affected Period") should no longer be relied upon.https://redflagfilings.com/event/0001683168-26-007792-going-concernhttps://redflagfilings.com/event/0001683168-26-007792-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 5/5. These factors as discussed in Note 2 of the financial statements raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-046844-going-concernhttps://redflagfilings.com/event/0001493152-26-046844-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 5/5. As discussed in Note 1 to the financial statements, the Company has accumulated losses to date that raises substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-046693-going-concernhttps://redflagfilings.com/event/0001493152-26-046693-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 4/5. Risks Related to Our Financial Condition and Liquidity There is substantial doubt about our ability to continue as a going concern.https://redflagfilings.com/event/0001477932-26-006180-going-concernhttps://redflagfilings.com/event/0001477932-26-006180-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 4/5. These factors, among others, raise substantial doubt about our ability to continue as a going concern.https://redflagfilings.com/event/0001400253-26-000019-going-concernhttps://redflagfilings.com/event/0001400253-26-000019-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 4/5. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-046747-going-concernhttps://redflagfilings.com/event/0001493152-26-046747-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 4/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001437749-26-032510-going-concernhttps://redflagfilings.com/event/0001437749-26-032510-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 4/5. Going Concern Considerations At March 31, 2026, the Company had $ 129,772 in cash and a working capital deficit of $ 22,600,412 . These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that the financial statements are issued.https://redflagfilings.com/event/0001829126-26-011085-going-concernhttps://redflagfilings.com/event/0001829126-26-011085-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 4/5. These factors also raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that the financial statements are issued. 4 Management plans to complete a Business Combination before the mandatory liquidation date and anticipates that the Company will have sufficient liquidity to fund its operations until then or one year from the date of issuance of these...https://redflagfilings.com/event/0001654954-26-008927-going-concernhttps://redflagfilings.com/event/0001654954-26-008927-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 4/5. These factors raise substantial doubt about our ability to continue as a going concern for a period of one year from the date of issuance of the accompanying financial statements.https://redflagfilings.com/event/0001683168-26-007780-going-concernhttps://redflagfilings.com/event/0001683168-26-007780-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001400253-26-000017-going-concernhttps://redflagfilings.com/event/0001400253-26-000017-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. These conditions and the ability to successfully resolve these factors raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001213900-26-109082-going-concernhttps://redflagfilings.com/event/0001213900-26-109082-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date these unaudited condensed consolidated interim financial statements are issued.https://redflagfilings.com/event/0001493152-26-046750-going-concernhttps://redflagfilings.com/event/0001493152-26-046750-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-046664-going-concernhttps://redflagfilings.com/event/0001493152-26-046664-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001213900-26-108835-going-concernhttps://redflagfilings.com/event/0001213900-26-108835-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. The Company recorded a net loss of $ 187,086 for the three months ended March 31, 2026, and had an accumulated deficit of $ 21,424,243 as of March 31, 2026, which raises substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001683168-26-007790-going-concernhttps://redflagfilings.com/event/0001683168-26-007790-going-concernTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. Therefore, there is substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001683168-26-007802-auditor-changehttps://redflagfilings.com/event/0001683168-26-007802-auditor-changeTue, 13 Oct 2026 12:00:00 +0000Severity 3/5. (the "Company") approved the dismissal of Lao Professionals ("Lao") as the Company's independent registered public accounting firm, effective October 7, 2026.https://redflagfilings.com/event/0001493152-26-046735-late-10qhttps://redflagfilings.com/event/0001493152-26-046735-late-10qTue, 13 Oct 2026 12:00:00 +0000Severity 2/5. https://redflagfilings.com/event/0001477932-26-006156-auditor-changehttps://redflagfilings.com/event/0001477932-26-006156-auditor-changeFri, 09 Oct 2026 12:00:00 +0000Severity 4/5. https://redflagfilings.com/event/0001640334-26-001664-going-concernhttps://redflagfilings.com/event/0001640334-26-001664-going-concernFri, 09 Oct 2026 12:00:00 +0000Severity 4/5. These factors raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001079973-26-001337-going-concernhttps://redflagfilings.com/event/0001079973-26-001337-going-concernFri, 09 Oct 2026 12:00:00 +0000Severity 4/5. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001940243-26-000024-going-concernhttps://redflagfilings.com/event/0001940243-26-000024-going-concernFri, 09 Oct 2026 12:00:00 +0000Severity 3/5. As of August 31, 2026 Global-Smart.Tech Inc. has an accumulated deficit of $ 390,345 and during the three months ended August 31, 2026, used cash in operations of $ 7,678 , has reported a net loss of $ 1 5,972 . These factors raise substantial doubt about our ability to continue as a going concern.https://redflagfilings.com/event/0001213900-26-108552-auditor-changehttps://redflagfilings.com/event/0001213900-26-108552-auditor-changeFri, 09 Oct 2026 12:00:00 +0000Severity 3/5. (the "Company) dismissed CBIZ CPAs P.C. ("CBIZ") as its independent registered public accounting firm.https://redflagfilings.com/event/0001213900-26-108511-going-concernhttps://redflagfilings.com/event/0001213900-26-108511-going-concernFri, 09 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-046517-auditor-changehttps://redflagfilings.com/event/0001493152-26-046517-auditor-changeFri, 09 Oct 2026 12:00:00 +0000Severity 3/5. (the " Company ") approved the dismissal of J&S Associate PLT (the "J&S") as the Company's independent registered public accounting firm, effective immediately, and concurrently approved the appointment of MBP Global LLP ("MBP Global") as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2027, effective immediately.https://redflagfilings.com/event/0001493152-26-046405-going-concernhttps://redflagfilings.com/event/0001493152-26-046405-going-concernFri, 09 Oct 2026 12:00:00 +0000Severity 3/5. As of August 31, 2026, the Company had a working capital deficit of $ 6,818 and an accumulated deficit of $ 79,442 . These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001096906-26-001522-going-concernhttps://redflagfilings.com/event/0001096906-26-001522-going-concernThu, 08 Oct 2026 12:00:00 +0000Severity 5/5. This raises substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001493152-26-046278-restatementhttps://redflagfilings.com/event/0001493152-26-046278-restatementThu, 08 Oct 2026 12:00:00 +0000Severity 5/5. The Net Effect of the True Nature of the Legacy Transactions on the Company's Financials Prior to the Correction Periods The Company has determined that its previously filed annual financial statements for the years ended December 31, 2021, and December 31, 2022, along with the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, (collectively, the "Affected Reports")...https://redflagfilings.com/event/0001493152-26-046279-going-concernhttps://redflagfilings.com/event/0001493152-26-046279-going-concernThu, 08 Oct 2026 12:00:00 +0000Severity 4/5. These conditions, together with the Company's recurring operating losses, negative cash flows from operations, working capital deficit, significant indebtedness, and continued dependence on external financing to meet its operating cash requirements, raise substantial doubt about the Company's ability to continue as a going concern for one year from the date these financial statements are issued.https://redflagfilings.com/event/0001640334-26-001644-going-concernhttps://redflagfilings.com/event/0001640334-26-001644-going-concernThu, 08 Oct 2026 12:00:00 +0000Severity 3/5. These factors among others raise substantial doubt about our ability to continue as a going concern.https://redflagfilings.com/event/0002109817-26-000016-going-concernhttps://redflagfilings.com/event/0002109817-26-000016-going-concernThu, 08 Oct 2026 12:00:00 +0000Severity 3/5. As of August 31, 2026, the Company had cash and cash equivalents of $ 3,621 . These conditions raise substantial doubt about the Company's ability to continue as a going concern within one year after the date these financial statements are issued.https://redflagfilings.com/event/0001640334-26-001640-going-concernhttps://redflagfilings.com/event/0001640334-26-001640-going-concernThu, 08 Oct 2026 12:00:00 +0000Severity 3/5. The Company's history of net losses and negative cash flow from operating activities, including its net loss for the three and six months ended June 30, 2026, along with its increased accumulated deficit and stockholders' deficit, its default on payments of principal and interest since 2023 on convertible notes in the principal amount of $ 13.7 million as of June 30, 2026, and the increased difficulty in raising...https://redflagfilings.com/event/0001477932-26-006109-going-concernhttps://redflagfilings.com/event/0001477932-26-006109-going-concernThu, 08 Oct 2026 12:00:00 +0000Severity 3/5. These factors raise substantial doubt regarding the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001104659-26-114654-auditor-changehttps://redflagfilings.com/event/0001104659-26-114654-auditor-changeThu, 08 Oct 2026 12:00:00 +0000Severity 3/5. (the "Company"), after discussion with management, approved the dismissal of WithumSmith+Brown, PC ("WithumSmith+Brown") as the Company's independent registered public accounting firm, effective immediately.https://redflagfilings.com/event/0001214659-26-012713-auditor-changehttps://redflagfilings.com/event/0001214659-26-012713-auditor-changeThu, 08 Oct 2026 12:00:00 +0000Severity 2/5. (the "Company") dismissed MaloneBailey, LLP ("MaloneBailey") as its independent registered public accounting firm.https://redflagfilings.com/event/0001683168-26-007689-going-concernhttps://redflagfilings.com/event/0001683168-26-007689-going-concernWed, 07 Oct 2026 12:00:00 +0000Severity 5/5. As discussed in Note 2 to the financial statements, the entity has an accumulated deficit and uses net cash for their operating activities and operates at a net loss, all of which raise substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001193125-26-417083-auditor-changehttps://redflagfilings.com/event/0001193125-26-417083-auditor-changeWed, 07 Oct 2026 12:00:00 +0000Severity 5/5. On October 1, 2026, the Audit Committee of the Board of Directors of the Company appointed PricewaterhouseCoopers LLP ("PwC") as the Company's independent registered public accounting firm to audit the Company's consolidated financial statements for the fiscal year ending December 31, 2026.https://redflagfilings.com/event/0001829126-26-010860-going-concernhttps://redflagfilings.com/event/0001829126-26-010860-going-concernWed, 07 Oct 2026 12:00:00 +0000Severity 5/5. As discussed in Note 2 to the consolidated financial statements, the Company's significant operating losses raise substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001437749-26-032293-going-concernhttps://redflagfilings.com/event/0001437749-26-032293-going-concernWed, 07 Oct 2026 12:00:00 +0000Severity 5/5. As discussed in Note 1 to the consolidated financial statements, the Company suffers from a lack of operations and has an accumulated deficit, each of which are factors that raise substantial doubt about its ability to continue as a going concern.https://redflagfilings.com/event/0001477932-26-006099-auditor-changehttps://redflagfilings.com/event/0001477932-26-006099-auditor-changeWed, 07 Oct 2026 12:00:00 +0000Severity 4/5. https://redflagfilings.com/event/0001640334-26-001635-going-concernhttps://redflagfilings.com/event/0001640334-26-001635-going-concernWed, 07 Oct 2026 12:00:00 +0000Severity 3/5. For the three months ended April 30, 2026, the Company suffered a net loss of $ 14,784 and negative operating cash flow of $ 782 . These factors among others raise substantial doubt about our ability to continue as a going concern.https://redflagfilings.com/event/0001437749-26-032287-going-concernhttps://redflagfilings.com/event/0001437749-26-032287-going-concernWed, 07 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001437749-26-032291-going-concernhttps://redflagfilings.com/event/0001437749-26-032291-going-concernWed, 07 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.https://redflagfilings.com/event/0001437749-26-032286-going-concernhttps://redflagfilings.com/event/0001437749-26-032286-going-concernWed, 07 Oct 2026 12:00:00 +0000Severity 3/5. These conditions raise substantial doubt about the Company's ability to continue as a going concern.