Change in Certifying Accountants (Form 8-K)

Item 4.01. Changes in Registrant's Certifying Accountant.

On November 6, 2026, Shinhan Accounting Corporation ("Shinhan"), a member of RSM International, resigned as the independent registered public accounting firm engaged to audit the consolidated financial statements of OSR Health, Inc. (the "Company"), effective immediately. Shinhan stated that overdue fees for its audit of the Company's 2025 financial statements may create a self-interest threat to its independence. On November 6, 2026, the Audit Committee of the Board of Directors (the "Audit Committee") accepted the resignation and has begun the process of engaging a successor firm.

Shinhan's report on the Company's financial statements for the fiscal years ended December 31, 2025 and 2024 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except for an explanatory paragraph regarding substantial doubt about the Company's ability to continue as a going concern. During those years and through November 6, 2026, there were no disagreements with Shinhan of the type described in Item 304(a)(1)(iv) of Regulation S-K, and no reportable events as described in Item 304(a)(1)(v) of Regulation S-K, except for the material weaknesses in internal control over financial reporting disclosed in Item 9A of the Company's Annual Report on Form 10-K for 2025. The Audit Committee discussed the material weaknesses identified as of December 31, 2025 with Shinhan in March 2026, and the Company has authorized Shinhan to respond fully to any successor firm's inquiries about them.

The Company provided Shinhan with a copy of this disclosure and requested a letter addressed to the SEC stating whether Shinhan agrees with it. A copy of Shinhan's letter, dated November 11, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.