Reynaldo's Mexican Food Co. Reports Auditor Change; CEO/CFO Turnover

What Happened

• Reynaldo's Mexican Food Company filed an 8-K reporting two material governance changes. First, the Company ratified the dismissal of its independent auditor BF Borgers after the SEC issued an order on May 3, 2024 permanently barring BF Borgers and its sole audit partner Benjamin F. Borgers from appearing or practicing before the SEC; the Board ratified that dismissal on September 18, 2026 and engaged Beckles & Co. on September 18, 2026 to complete audits for the years ended December 31, 2023 through present. Second, the Company confirmed executive turnover: Chi Wai (Michael) Woo’s resignation (effective November 15, 2023) was accepted on July 1, 2026; Chi Ching Hung served as sole director and interim CEO/CFO from November 2023 until resigning July 1, 2026; and Tu Jingyi (Andy Tu) was appointed CEO, CFO, President, Treasurer and director effective July 1, 2026.

Key Details

• SEC order date: May 3, 2024; Board ratification and new auditor engagement date: September 18, 2026.
• Prior auditor BF Borgers’ reports for fiscal years ended December 31, 2022 and 2021 were unqualified and contained no disagreements; BF Borgers is barred from issuing consents or audit reports for SEC filings.
• New auditor: Beckles & Co. engaged to audit years ended Dec 31, 2023 to present; Company currently has no audit committee.
• Executive change date: July 1, 2026 — Andy Tu (age 29) appointed CEO/CFO/President/Treasurer and director; no compensation arrangements, related-party transactions, or family relationships disclosed in connection with his appointment.

Why It Matters

• Auditor change: The SEC bar prevents the former auditor from issuing or consenting to audit reports, so the Company has engaged a new auditor to complete recent-period audits. Investors should note the Company has no audit committee and that the new auditor will be responsible for completing current-period audit work (years from 2023 onward).
• Executive change: The appointment of Andy Tu consolidates the CEO and CFO roles under a single, young executive with experience in food service, robotics and public-company work. The filing discloses no material compensation or related-party arrangements tied to his appointment. These leadership and oversight changes are governance items that may affect investor oversight and execution risk; they are factual updates rather than forward-looking statements.