CID Holdco, Inc. 8-K

What Happened

• CID Holdco, Inc. (DAIC) filed an 8‑K on January 20, 2026 reporting that on January 13, 2026 its Audit Committee dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP (BPB) and approved the appointment of Carr, Riggs & Ingram, LLC (CRI) as the company’s new independent registered public accounting firm. CRI had acquired certain capital‑markets assets of BPB effective January 1, 2026.
• The filing notes BPB’s audit report on SEE ID, Inc. dba Dot Ai’s consolidated financial statements for the year ended December 31, 2024 (the year covered before CID’s business combination) included an explanatory paragraph about substantial doubt over SEE ID’s ability to continue as a going concern.
• The company also disclosed that on January 20, 2026 it furnished a press release under Regulation FD with preliminary, unaudited revenue results for Q4 and full‑year 2025 and its expected revenue for full‑year 2026.

Key Details

• Auditor change approved by the Audit Committee: BPB dismissed and CRI appointed on January 13, 2026 (CRI’s acquisition of BPB assets effective Jan 1, 2026).
• Prior audit context: BPB’s FY2024 report for SEE ID (pre‑business combination) included a going‑concern explanatory paragraph.
• Internal control issues previously disclosed: material weaknesses caused COGS to be overstated by $310,160 for the three months ended March 31, 2025, and by $137,204 for the three and nine months ended September 30, 2024.
• Exhibits filed: BPB’s letter to the SEC dated January 20, 2026 (Exhibit 16.1) and the January 20, 2026 press release (furnished as Exhibit 99.1).

Why It Matters

• Auditor change: A new independent auditor (CRI) can affect how future audits are performed and how investors evaluate the reliability and continuity of the company’s financial reporting. The Audit Committee approved the change and authorized BPB to respond to inquiries from the successor auditor, which helps with transition.
• Financial disclosure context: BPB’s historical audit included a going‑concern note for SEE ID prior to the business combination, and the company previously reported material weaknesses that produced specific overstatements in cost of goods sold. Investors should watch for remediation steps and how CRI addresses these control and reporting issues in future reports.
• Near‑term results: The company furnished a press release with preliminary Q4 and full‑year 2025 revenue and guidance for 2026; those unaudited figures may influence short‑term stock performance and analyst expectations until audited results are filed.