Smartbird, Inc. Changes Auditors — Dismisses Deloitte, Hires BPM

What Happened

• Smartbird, Inc. (BIRD) announced on July 28, 2026 that its Audit Committee dismissed Deloitte & Touche LLP as the company’s independent registered public accounting firm and engaged BPM LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026.
• Deloitte’s audit reports on Smartbird’s consolidated financial statements for the fiscal years ended December 31, 2025 and 2024 were unmodified (no adverse opinions, disclaimers, or qualifications). The company has filed Deloitte’s letter regarding the dismissal as Exhibit 16.1 to the Form 8-K.

Key Details

• Date of change: July 28, 2026 (Audit Committee action).
• Prior audits: Deloitte’s reports for FYs ended Dec 31, 2025 and 2024 contained no qualifications or modifications.
• Independence/consultations: During the two most recent fiscal years and the interim period Jan 1–July 28, 2026, there were no disagreements or “reportable events” with Deloitte.
• New auditor: BPM LLP was selected after a competitive request-for-proposal; Smartbird had no reportable consultations with BPM during the same periods.

Why It Matters

• A change of independent auditor is a material governance event investors watch because it can signal shifts in oversight or audit approach. In this case, the filing stresses Deloitte’s prior audit opinions were clean and that there were no disagreements or reportable events, which reduces immediate red flags.
• Investors should note the new engagement (BPM) for fiscal 2026 and monitor upcoming periodic filings (10-Q/10-K) and any auditor communications for changes in audit scope, opinions, or disclosures related to financial reporting.