Ainos, Inc. Replaces Independent Auditor, Engages DLEE Accountancy

What Happened

• Ainos, Inc. (AIMD) filed an 8-K on July 10, 2026 disclosing that on July 9, 2026 it dismissed YCM CPA INC. as its independent registered public accounting firm.
• On the same day the Audit Committee engaged DLEE Accountancy, Inc. as the company's new independent registered public accounting firm.
• The company stated there were no disagreements with YCM on accounting principles, financial statement disclosure, or auditing scope, and there were no "reportable events" under Regulation S‑K Item 304; Ainos provided YCM a copy of these statements. An engagement letter from YCM is included as an exhibit.

Key Details

• Date of change: July 9, 2026 (8-K filed July 10, 2026).
• Firms involved: dismissed auditor YCM CPA INC.; newly engaged auditor DLEE Accountancy, Inc.
• Disagreements/reportable events: none reported during the most recent fiscal year through dismissal.
• Filing includes a letter from YCM (Exhibit 16.1) and an Inline XBRL cover page.

Why It Matters

• Auditor changes are material disclosures because the independent auditor reviews and provides opinions on the company’s financial statements.
• The filing states there were no disputes or reportable events with the previous auditor, which suggests the change is not the result of an accounting disagreement.
• Investors should note the new auditor for future filings and review upcoming audit opinions and reports to track any change in audit scope or disclosures.