Business Context and Reporting Period
Company: Cloudastructure, Inc. (CSAI), a Delaware corporation and Emerging Growth Company.
Filing Type: Form 8-K (Current Report).
Date of Report: April 16, 2026.
Principal Executive Offices: Palo Alto, California.
Reporting Period: This filing addresses events occurring on April 16, 2026, regarding the change of the Company's independent registered public accounting firm.
Key Financial Metrics
This Form 8-K does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. The filing is strictly procedural regarding auditor changes.
Material Changes
- Dismissal of Auditor: The Board of Directors, upon the recommendation of the Audit Committee, dismissed Bush & Associates CPA LLC as the independent registered public accounting firm effective April 16, 2026.
- Engagement of New Auditor: The Company engaged TAAD LLP as its new independent registered public accounting firm, effective for the quarter ending March 31, 2026, and the fiscal year ending December 31, 2026.
- Audit History: Bush & Associates audited the financial statements for the years ended December 31, 2025, and 2024. Their reports contained no adverse opinions, disclaimers, or qualifications.
Management Commentary, Risks, and Contingencies
- Disagreements: The Company reported no disagreements with Bush & Associates during the fiscal years ended December 31, 2025 and 2024, or the interim period through April 16, 2026, regarding accounting principles, financial statement disclosure, or auditing scope.
- Reportable Events: No events of the type listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K occurred during the relevant periods.
- Consultation with New Auditor: The Company did not consult with TAAD LLP regarding accounting principles, audit opinions, or reportable events prior to their engagement.
- Auditor Response: Bush & Associates provided a letter to the SEC (Exhibit 16.1) stating their agreement with the statements in this report. TAAD LLP reviewed the disclosures and had no basis to submit a dissenting letter.
Investor Verification Checklist
- Verify the content of the letter from Bush & Associates CPA LLC filed as Exhibit 16.1 to confirm no undisclosed disagreements exist.
- Confirm the effective date of the new audit engagement with TAAD LLP for the Q1 2026 and FY 2026 periods.
- Review upcoming 10-Q and 10-K filings to ensure the new auditor's report is consistent with the transition details provided here.
- Monitor for any future filings that might indicate underlying reasons for the auditor change not explicitly detailed in this 8-K.