AudioEye Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
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| Item 4.01. | Changes in Registrant’s Certifying Accountant. |
Dismissal of Independent Registered Public Accounting Firm.
On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.
The reports of MaloneBailey on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025, did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. In connection with the audit of the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025, and the subsequent interim period through and including May 26, 2026, there were (i) no disagreements between the Company and MaloneBailey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of MaloneBailey, would have caused it to make reference thereto in its reports on the Company’s consolidated financial statements for such periods and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided MaloneBailey with a copy of the foregoing disclosure and requested that MaloneBailey furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from MaloneBailey, dated as of May 26, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.
Appointment of New Independent Registered Public Accounting Firm.
On May 26, 2026, the Audit Committee approved the engagement of RSM US LLP (“RSM”) to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2026, and to provide other services, including the review of the Company’s quarterly consolidated financial statements beginning with the quarter ending June 30, 2026.
During the Company’s fiscal years ended December 31, 2024 and 2025, and the subsequent interim period through and including May 26, 2026, neither the Company nor anyone on its behalf consulted with RSM regarding either: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, in connection with which a written report or oral advice was provided to the Company that RSM concluded was an important factor considered by the Company in reaching a decision as to an 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 or a “reportable event” as described in Item 304(a)(1)(v) of Regulation S-K.
| Item 9.01 | Financial Statements and Exhibits. |
(d) Exhibits:
| Exhibit | ||
| Number | Description | |
| 16.1 | Letter of MaloneBailey, LLP dated May 26, 2026 | |
| 104 | Cover Page Interactive Data File |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| May 26, 2026 | AudioEye, Inc. | |
| (Registrant) | ||
| By | /s/ Kelly Georgevich | |
| Name: | Kelly Georgevich | |
| Title: | Chief Executive Officer and Chief Financial Officer | |