C1 Fund Inc. 8-K/A

What Happened C1 Fund Inc. (CFND) filed an 8-K disclosing a change in its certifying accountant. The company engaged CBIZ on March 17, 2026 to perform and complete the audit of its financial statements for the year ended December 31, 2025. On March 24, 2026 the company received a letter from its prior auditor, BDO, addressing whether it agrees or disagrees with statements made in the company’s earlier 8-K; that letter is filed as Exhibit 16.1.

Key Details

• Engaged new auditor: CBIZ was engaged on March 17, 2026 to complete the 2025 audit.
• Prior auditor communication: BDO sent a letter dated March 24, 2026 responding to the company’s Original 8-K; that letter is included as Exhibit 16.1.
• Audit scope: CBIZ will work to complete the audit of financial statements for the year ended December 31, 2025.

Why It Matters An auditor change and the completion of the 2025 audit are material to investors because audited financial statements are necessary for assessing the company’s reported results and financial position. The filing confirms who will complete the 2025 audit (CBIZ) and that BDO provided a formal response (filed as Exhibit 16.1). Investors should watch for the completed audited financial statements, any further disclosures about audit findings or timing, and subsequent SEC filings updating the audit status.