Change in Certifying Accountants (Form 8-K)

Item 4.01. Changes in Registrant's Certifying Accountant

Vertical Data, Inc. (the "Company"), was notified that Simon & Edward LLP ("S&E") acquired, effective as of June 15, 2026, the attest business of BCRG Group ("BCRG"). As a result, on June 24, 2026, the Audit Committee of the Company's Board of Directors simultaneously dismissed BCRG as the Company's independent registered public accounting firm and approved the appointment of S&E as the Company's new independent registered public accounting firm. The services previously provided by BCRG will now be provided by S&E.

BCRG's audit report on the Company's consolidated financial statements for the fiscal years ended September 30, 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.

During the Company's two most recent years ended September 30, 2025 and 2024 and the subsequent interim period through the date of this Current Report on Form 8-K, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BCRG 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 BCRG, would have caused BCRG to make reference to the subject matter of the disagreements in connection with BCRG's reports on the Company's financial statements, and (b) no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

Prior to engaging S&E, neither the Company nor anyone acting on its behalf consulted S&E 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 no written report was provided to the Company or oral advice was provided that S&E concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as described 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 and the related instructions).

The Company has requested that BCRG furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated June 24, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.