Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant

Dismissal of Independent Registered Public Accounting Firm

On January 23, 2026 (the "Effective Date"), BlackStar Enterprise Group, Inc., a Delaware corporation (the "Company"), dismissed Fruci & Associates II, PLLC ("Fruci") as the Company's independent registered public accounting firm. The dismissal was approved by the Company's board of directors.

None of the reports of Fruci on the Company's financial statements contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except that such opinions disclosed an uncertainty of the Company to continue as a going concern.

There were no disagreements between the Company and Fruci for the fiscal years ended December 31, 2024 and 2023 and any subsequent interim period through the Effective Date on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Fruci, would have caused them to make reference to the subject matter of the disagreement in connection with its report. Further, Fruci has not advised the Company that:

In accordance with Item 304(a)(3) of Regulation S-K under the Securities Exchange Act of 1934, as amended, the Company provided Fruci with a copy of the statements set forth in this Item 4.01 prior to the filing of this Current Report on Form 8-K (the "Form 8-K") and requested that Fruci 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. A copy of Fruci's letter to the SEC in response to the foregoing request is attached as Exhibit 16.1 to this Current Report on Form 8-K.

Appointment of Independent Registered Public Accounting Firm

On January 23, 2026, the Company engaged L J Soldinger Associates, LLC ("LJ Soldinger") to serve as the Company's independent registered public accounting firm for the year ending December 31, 2025. During the past two fiscal years ended December 31, 2024 and 2023, and from December 31, 2024 to January 23, 2026, the Company did not consult with LJ Soldinger regarding 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 financial statements. The decision to engage LJ Soldinger was approved by the Company's board of directors on January 23, 2026.