$AEYE·8-K

AUDIOEYE INC · May 26, 4:18 PM ET

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AUDIOEYE INC 8-K

Research Summary

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AudioEye Inc. Replaces Auditor, Engages RSM US LLP

What Happened AudioEye, Inc. announced on May 26, 2026 that its Audit Committee approved the immediate dismissal of its independent registered public accounting firm, MaloneBailey, LLP, and engaged RSM US LLP to serve as the Company’s independent auditor for the fiscal year ending December 31, 2026. MaloneBailey’s audit reports for the years ended December 31, 2024 and 2025 were unqualified, and the company reports no disagreements or “reportable events” with MaloneBailey through May 26, 2026. A letter from MaloneBailey dated May 26, 2026 was furnished and is attached to the 8-K.

Key Details

  • Audit Committee approved MaloneBailey dismissal and RSM engagement on May 26, 2026 (dismissal effective immediately).
  • RSM US LLP will audit the 2026 consolidated financial statements and review quarterly financials beginning with the quarter ending June 30, 2026.
  • MaloneBailey’s reports for fiscal years 2024 and 2025 were not qualified or modified; there were no disagreements or reportable events between the company and MaloneBailey.
  • Neither AudioEye nor anyone on its behalf consulted RSM during 2024, 2025, or the interim period through May 26, 2026 about accounting or auditing matters that would be reportable under Regulation S-K.

Why It Matters A change in the independent auditor is a governance and financial reporting event investors watch because a new auditor will handle the company’s 2026 audit and quarterly reviews going forward. The filing shows the change was routine: prior audits were unqualified and there were no disputes with the former auditor. Investors should note the auditor transition date (May 26, 2026) and that RSM will be responsible for auditing AudioEye’s full-year 2026 statements and reviewing Q2 2026 results.

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