Hudson Acquisition I Corp. 8-K

What Happened

• Hudson Acquisition I Corp. filed an 8-K (Item 4.01) reporting that on April 8, 2026 its audit committee dismissed WWC, P.C. as the company’s independent registered public accounting firm and engaged HCL, PLLC as the new independent auditor effective immediately. WWC’s audit reports for the fiscal years ended December 31, 2024 and December 31, 2023 were unmodified (no adverse opinion or disclaimer), and the company reports no disagreements or reportable events with WWC through April 8, 2026. A letter from WWC dated April 9, 2026 is included as an exhibit.

Key Details

• Dismissal approved by audit committee: April 8, 2026.
• WWC’s reports for fiscal years ended Dec 31, 2024 and Dec 31, 2023: no adverse opinions, qualifications, or modifications.
• Company reports no "disagreements" or "reportable events" with WWC for 2023–2024 and through April 8, 2026.
• New auditor HCL, PLLC appointed effective April 8, 2026 to perform the audit for the fiscal year ending Dec 31, 2025; the company disclosed it had not consulted HCL on prior years’ accounting matters.

Why It Matters

• A change of independent auditor is a material governance event investors track because it affects who audits the company’s financial statements going forward. Here, the filing indicates the change was routine (WWC’s prior reports were unmodified and there were no disagreements), and HCL will audit the company’s 2025 fiscal year results. Investors should note the new auditor for future financial reports and disclosures.