Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

On January 21, 2026, the board of directors (the "Board") of Independence Power Holdings, Inc. (f/k/a TriUnity Business Services Limited) (the "Company") approved the dismissal of JP Centurion & Partners PLT ("JP Centurion")as its independent registered accounting firm. Additionally, on January 21, 2026 (the "Engagement Date"), the Board approved the engagement of Whitley Penn LLP ("Whitley Penn") as its independent registered accounting firm.

JP Centurion's report on the Company's financial statements for the fiscal year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor were such financial statements qualified or modified as to uncertainty, audit scope, or accounting principles, except that such report contained an explanatory paragraph regarding the Company's ability to continue as a going concern.

During the fiscal years ended December 31, 2025 and 2024, and through the Engagement Date, there were no "disagreements" (as such term is defined in Item 304 of Regulation S-K) with JP Centurion on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report.

During the fiscal years ended December 31, 2025 and 2024, and through the Engagement Date, there were no "reportable events" (as such term is defined in Item 304 of Regulation S-K).

The Company has provided JP Centurion with a copy of this Current Report on Form 8-K (this "Report") and requested that JP Centurion provide the Company with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether or not it agrees with the above statements related to them made by the Company in this Report and, if not, stating the respects in which it does not agree. The Company will submit a letter from JP Centurion when available and file on a Form 8-K/A.

During the two years ended December 31, 2025 and 2024, and during the subsequent interim period through the Engagement Date, the Company did not consult with Whitley Penn regarding: (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and no written or oral advice was provided by Whitley Penn that was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issues, or (ii) any matter that was either the subject of a disagreement or event, as set forth in Item 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.