Change in Certifying Accountants (Form 8-K)

Item 4.01 Change in Registrant's Certifying Accountant

On April 3, 2026, the Audit Committee and Board of Directors of Cyngn Inc. (the "Company") approved the proposed appointment of Baker Tilly US, LLP ("Baker Tilly") as the Company's independent registered public accounting firm, dismissing the Company's previous independent public accounting firm, CBIZ CPAs P.C. (the "CBIZ"), on the same date.

During the year ended December 31, 2025, and through April 3, 2026, the date of CBIZ's dismissal, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with CBIZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of CBIZ, would have caused CBIZ to make reference to such disagreement in its report and (b) no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except for:

The above reportable event was discussed between the Audit Committee and CBIZ. CBIZ has been authorized by the Company to respond fully to the inquiries of Baker Tilly, the successor independent registered public accounting firm, concerning the reportable event.

During the two most recent fiscal years ended December 31, 2025 and 2024 and any subsequent interim period prior to engaging Baker Tilly, neither the Company nor anyone on its behalf consulted Baker Tilly regarding either (i) the application of accounting principles to any proposed or completed transaction, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that Baker Tilly concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

The Company has provided CBIZ with a copy of this Current Report on Form 8-K prior to filing with the SEC and requested that CBIZ furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees with the above statements made by us in response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which it does not agree, as required under Item 304(a)(3) of Regulation S-K. A copy of CBIZ's letter, dated April 3, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.