Business Context and Reporting Period
This Form 8-K filing by Ainos, Inc. (AIMD) covers the date of July 9, 2026. The report details a change in the company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Accountant Dismissal: Ainos, Inc. dismissed YCM CPA INC. ("YCM") as its independent registered public accounting firm effective July 9, 2026, following the expiration of their engagement.
- New Appointment: On the same day, the Audit Committee engaged DLEE Accountancy, Inc. ("DLEE") as the new independent registered public accounting firm.
- Disagreements: The company reported no disagreements with YCM regarding accounting principles, financial statement disclosure, or auditing scope during the most recent fiscal year or through the date of dismissal.
- Reportable Events: No "reportable events" as defined in Regulation S-K occurred during the relevant period.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary on business operations. Regarding the transition, the company confirmed it has not consulted with DLEE regarding the type of final audit opinion, accounting disagreements, or reportable events prior to the engagement.
Investor Verification Checklist
- Verify the content of the letter from YCM CPA INC. (Exhibit 16.1) to confirm their stance on the dismissal.
- Monitor future filings to confirm the engagement of DLEE Accountancy, Inc. for the upcoming audit cycle.
- Review subsequent 10-K or 10-Q filings for any restatements or changes in accounting practices resulting from the firm change.