Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

Dismissal of Prior Independent Registered Public Accounting Firm

On September 15, 2025, VSee Health Inc., a Delaware Corporation (the "Company"), and the Company's board of directors (the "Board") notified WithumSmith+Brown, PC ("Withum"), the Company's independent registered public accounting firm, of its decision to dismiss Withum as the Company's independent registered public accounting firm, effective immediately. Although their audit was not designed to identify or detect violations of law or fraud, Withum's dismissal was not a result of any violation of law or fraud of the Company identified during its audit procedures to date. Withum served as the Company's independent registered public accounting firm since 2024.

The report of Withum on the consolidated financial statements of the Company as of and for the fiscal year ended December 31, 2024 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles except for the inclusion of an explanatory paragraph regarding the substantial doubt about the Company's ability to continue as a going concern.

Additionally, during the fiscal year ended December 31, 2024, as well as subsequent interim periods preceding Withum's dismissal, there were no "disagreements" (as that term is described in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between the Company and Withum with respect to any matter relating to accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of Withum, would have caused Withum to make reference to the subject matter of the disagreements in its reports on the Company's consolidated financial statement with respect to such period, and there were no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except for the material weaknesses described in Item 9A of the Company's Annual Report on Form 10-K, as amended, for the year ended December 31, 2024.

The Company provided Withum with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission and requested that Withum furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Withum agrees with the above disclosures in this Item 4.01. A copy of the letter from Withum dated October 13, 2025, is attached hereto as Exhibit 16.1.

Appointment of New Independent Registered Public Accountant

On September 18, 2025, following a competitive review process conducted by the Audit Committee of the Board, the Audit Committee approved the engagement of WWC, P.C. ("WWC") effective immediately as the Company's new independent registered public accounting firm for the audit of the Company's financial statements for the fiscal year ending December 31, 2025, and for the review of the interim financial information for the quarters ending March 31, 2025, June 30, 2025 and September 30, 2025.

During the fiscal years ended December 31, 2023 and 2024, and the subsequent interim periods through the date of WWC's appointment, neither the Company nor anyone on its behalf has consulted with WWC regarding either (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 was provided to the Company nor oral advice was provided that WWC 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 disagreement (as that term is described in Item 304(a)(1)(iv) of Regulation S-K and related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).