Unusual Machines, Inc. Changes Auditor and Amends Bylaws

What Happened

• On August 12, 2026 Unusual Machines, Inc. announced that its Audit Committee dismissed Salberg & Company, P.A. as the company’s independent registered public accounting firm, effective immediately, and engaged Ernst & Young LLP (EY) as the new auditor for the fiscal year ending December 31, 2026.
• Salberg’s audit reports for the years ended December 31, 2025 and 2024 were unqualified (no adverse opinion or disclaimer) and the company reports there were no disagreements or “reportable events” with Salberg through the dismissal date. The company has asked Salberg to provide a letter to the SEC confirming agreement with these statements.
• The Board also adopted a Third Amendment to the company’s Amended and Restated Bylaws, effective August 12, 2026, changing the voting requirement for stockholder approval of actions (other than director elections) to require more votes in favor than opposed, unless a higher percentage is required by Nevada law or a different percentage is provided in Section 3.05(c) of the bylaws.

Key Details

• Dismissal date: August 12, 2026.
• Outgoing auditor: Salberg & Company, P.A.; their 2024 and 2025 reports were unqualified and there were no disagreements or reportable events.
• Incoming auditor: Ernst & Young LLP, engaged for the fiscal year ending December 31, 2026. EY had no prior consultations with the company on accounting or auditing matters for 2024–2025.
• Bylaws change effective: August 12, 2026 — Article III, Section 3.05 replaced to require approval of actions (other than director elections) by a majority of votes cast in favor over opposed, subject to Nevada law or specific bylaw provisions.

Why It Matters

• Auditor changes can affect investor confidence and the audit process; here the company states the change followed the Audit Committee’s approval and that prior audits by Salberg were unmodified and free of disagreements or reportable events.
• Engagement of a Big Four firm (EY) may influence perceived audit quality and future financial reporting oversight.
• The bylaws amendment lowers or clarifies the voting threshold for most shareholder actions to a simple majority of votes cast (absent other legal or bylaw requirements), which can make it easier to approve routine and non‑director matters at shareholder meetings.
• These are governance and oversight updates—investors should note the changes but the filing contains no stated financial restatements or disagreements about past financial statements.