Business Context and Reporting Period
Company: AudioEye, Inc. (AEYE)
Filing Type: Form 8-K (Current Report)
Date of Report: May 26, 2026
Reporting Period: Immediate event reporting regarding changes in the registrant's certifying accountant.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document focuses exclusively on corporate governance regarding the external audit function.
Material Changes
- Dismissal of Auditor: The Audit Committee dismissed MaloneBailey, LLP as the independent registered public accounting firm, effective immediately on May 26, 2026.
- Appointment of New Auditor: The Audit Committee engaged RSM US LLP to audit the fiscal year ending December 31, 2026, and to review quarterly financial statements beginning with the quarter ending June 30, 2026.
- Audit History: Reports for fiscal years 2024 and 2025 by MaloneBailey contained no adverse opinions, disclaimers, or qualifications.
Management Commentary, Risks, and Contingencies
- No Disagreements: The Company reported no disagreements with MaloneBailey regarding accounting principles, practices, financial statement disclosures, or auditing scope/procedures during the 2024-2025 fiscal years or the interim period through May 26, 2026.
- No Reportable Events: No "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K occurred during the relevant periods.
- Consultation with New Auditor: The Company confirmed no consultations with RSM US LLP regarding accounting principles or reportable events prior to their engagement.
- Confirmation Letter: MaloneBailey provided a letter (Exhibit 16.1) agreeing with the Company's statements regarding the dismissal.
Investor Verification Checklist
- Verify the content of the attached letter from MaloneBailey, LLP (Exhibit 16.1) to confirm their agreement with the dismissal rationale.
- Monitor the upcoming quarterly report (Q2 2026) for the first financial review conducted by RSM US LLP.
- Review subsequent filings for any changes in the scope of the audit or new disclosures regarding the transition period.