04/16/2026 | Press release | Distributed by Public on 04/16/2026 09:23
Item 4.01 Changes in Registrant's Certifying Accountant
Dismissal of Barton CPA, PLLC
On April 13, 2026, HNO International Inc., a Nevada corporation (the "Company"), dismissed Barton CPA, PLLC ("Barton") as its independent accountant to audit the Company's financial statements. The reports of Barton on the Company's financial statements for each of the fiscal years ended October 31, 2025 and 2024 did not contain an adverse opinion or a disclaimer of opinion, but were modified to include an explanatory paragraph relating to substantial doubt about the Company's ability to continue as a going concern.
During the two most recent fiscal years and any subsequent interim period preceding Barton's dismissal, there were no disagreements with Barton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of Barton, would have caused Barton to make reference to the subject matter of the disagreement in connection with its report on the Company's financial statements.
The Company provided Barton with a copy of this Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission ("SEC") and requested that Barton furnish the Company with a letter addressed to the SEC stating whether or not Barton agrees with the statements made in this Item 4.01 and, if not, stating the respects in which it does not agree. A copy of Barton's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Appointment of Green Growth CPAs
On April 10, 2026, the Company's Board of Directors approved the engagement of Green Growth CPAs, an independent registered public accounting firm, as the Company's new independent accountant to audit the Company's financial statements and to perform reviews of interim financial statements. During the fiscal years ended October 31, 2025 and 2024 and through the date of this report, neither the Company, nor anyone on its behalf, consulted Green Growth CPAs 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 with respect to the financial statements of the Company, and no written report or oral advice was provided to the Company by Green Growth CPAs that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).