AZIO AI Holdings Replaces Independent Auditor; Appoints TAAD LLP

What Happened

• AZIO AI Holdings, Inc. announced on an 8-K that on September 3, 2026 it dismissed its independent registered public accounting firm, Barton CPA, PLLC. The Audit Committee approved the dismissal. Barton’s audit reports for the fiscal years ended December 31, 2025 and 2024 included an explanatory paragraph about substantial doubt regarding the Company’s ability to continue as a going concern (audit reports dated April 13, 2026).
• The Audit Committee appointed TAAD LLP as the Company’s independent registered public accounting firm effective September 8, 2026. TAAD previously served as the auditor for Legacy Azio AI before the Company’s acquisition of that business on July 2, 2026. The filing notes there were no disagreements with Barton during the two most recent fiscal years and the interim period through June 30, 2026, and that Barton furnished a letter to the SEC in response to the Company’s disclosure (filed as Exhibit 16.1). The Company has disclosed material weaknesses in internal control over financial reporting that remained unremediated as of December 31, 2025.

Key Details

• Barton CPA, PLLC dismissed by the Audit Committee on September 3, 2026.
• TAAD LLP appointed as successor auditor effective September 8, 2026; TAAD audited Legacy Azio AI prior to the July 2, 2026 acquisition.
• Barton’s audit reports for 2024 and 2025 (dated April 13, 2026) included a going-concern explanatory paragraph.
• The Company disclosed material weaknesses in internal control over financial reporting that were unremediated as of December 31, 2025; there were no reportable disagreements with Barton for the periods noted.

Why It Matters

• A change in independent auditor is material for investors because it affects who reviews and signs off on the company’s financial statements. The going-concern disclosure in Barton’s recent audit reports and the unremediated control weaknesses point to ongoing financial and reporting risks that investors should monitor.
• The appointment of TAAD (an auditor familiar with the acquired Legacy Azio AI) may affect continuity of audit coverage, but the filing notes the company did not consult TAAD on the matters listed in Regulation S-K for the prior periods. Investors should watch future filings for audited results and any updates on remediation of internal control weaknesses.