Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

On January 22, 2026, the Audit Committee of the Board of Directors of Aether Holdings, Inc. (the "Company") approved the dismissal of ZH CPA, LLC ("ZH"), the Company's independent registered public accounting firm, effective immediately, and approved the appointment of KNAV CPA LLP ("KNAV") as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2026, effective immediately.

The report of ZH regarding the Company's financial statements for the fiscal years ended September 30, 2025 and September 30, 2024 did not contain any adverse opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that the report for the fiscal year ended September 30, 2024 included an explanatory paragraph relating to substantial doubt about the Company's ability to continue as a going concern.

During the years ended September 30, 2025 and September 30, 2024 and during the interim period from the end of the most recently completed year through January 22, 2026, the date of the dismissal, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with ZH 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 ZH, would have caused ZH to make reference to such disagreement in its report or (b) no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

Prior to engaging KNAV, the Company did not consult with KNAV regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by KNAV on the Company's financial statements, and KNAV did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.

The Company provided ZH with a copy of this Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the "SEC") and requested that ZH 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 and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated January 26, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.