Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant

Dismissal of Independent Registered Public Accounting Firm

On April 7, 2026, the board of directors (the "Board") of Logicquest Technology Inc. (the "Company") dismissed Simon & Edward LLP ("S&E") as the Company's independent registered public accounting firm.

During the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period prior to S&E's dismissal, (i) there were no disagreements with S&E on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to S&E's satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with its reports and (ii) there were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company requested S&E to furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not S&E agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter will be filed by amendment to this Current Report on Form 8-K when it is received.

Appointment of New Independent Registered Public Accounting Firm.

On April 7, 2026, the Board ratified the engagement of CNGSN & Associates LLP ("CNGSN") as its new independent registered public accounting firm and the execution of an engagement letter with CNGSN dated March 27, 2026.

During the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period prior to CNGSN's engagement, neither the Company nor anyone on its behalf consulted with CNGSN regarding (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 consolidated financial statements of the Company, in connection with which neither a written report nor oral advice was provided to the Company that CNGSN 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 a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.