Change in Certifying Accountants (Form 8-K)

Dismissal of Independent Registered Public Accounting Firm

On September 11, 2026 (the "Effective Date"), DarkPulse, Inc., a Delaware corporation (the "Company"), dismissed Boladale Lawal & Co. ("BLC") as the Company's independent registered public accounting firm. By written notice to BLC, the Company advised BLC that it had decided to transition to a new independent auditing firm, effective September 11, 2026, and requested BLC's cooperation in the orderly transfer of information and any necessary audit documentation and workpapers to the Company's successor independent auditor.

The dismissal of BLC was ratified by the Company's board of directors on September 14, 2026.

The reports of BLC on the Company's consolidated financial statements for the fiscal years ended December 31, 2025 and December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that each such report contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern.

During the Company's two most recent fiscal years ended December 31, 2025 and December 31, 2024, and the subsequent interim period through September 11, 2026, there were no disagreements between the Company and BLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to BLC's satisfaction, would have caused BLC to make reference to the subject matter of the disagreement in connection with its reports on the Company's consolidated financial statements. During the same period, there were no "reportable events" of the type described in Item 304(a)(1)(v) of Regulation S-K.

BLC served as the Company's independent registered public accounting firm from 2024 and issued audit reports on the Company's consolidated financial statements for the fiscal years ended December 31, 2024, and December 31, 2025.

In accordance with Item 304(a)(3) of Regulation S-K under the Securities Exchange Act of 1934, as amended, the Company provided BLC with a copy of the disclosures set forth in this Item 4.01 no later than the day this Current Report on Form 8-K (the "Form 8-K") was filed with the SEC, and requested that BLC furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein and, if not, stating the respects in which it does not agree. As of the date of this Form 8-K, the Company has not received such letter from BLC. The Company will file BLC's letter as Exhibit 16.1 by amendment to this Form 8-K promptly after it is received.

Appointment of Independent Registered Public Accounting Firm

On September 11, 2026, the Company engaged M&K CPAS, PLLC ("M&K") to serve as the Company's independent registered public accounting firm. M&K's engagement letter, dated September 11, 2026 and accepted by the Company on September 13, 2026 through Dennis O'Leary, the Company's Chief Executive Officer and Chairman of the Board, provides that M&K will audit the Company's consolidated financial statements for the year ending December 31, 2026 for inclusion in the Company's Annual Report on Form 10-K, and will review the Company's unaudited quarterly financial information for the three- and nine-month periods ended September 30, 2026 and the subsequent quarterly periods specified in the engagement letter. M&K has advised the Company that it is a public accounting firm registered with the Public Company Accounting Oversight Board.

The engagement of M&K as the Company's independent registered public accounting firm was ratified by the Company's board of directors on September 14, 2026.

During the Company's two most recent fiscal years and the subsequent interim period through September 11, 2026, neither the Company nor anyone on its behalf consulted with M&K regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, 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 M&K 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 described in Item 304(a)(1)(v) of Regulation S-K).