SharonAI Holdings, Inc. 8-K

What Happened
SharonAI Holdings, Inc. announced that on January 6, 2026 its Audit Committee approved the dismissal of CBIZ CPAs P.C. as the company’s independent registered public accounting firm and engaged HoganTaylor LLP as the independent auditor for the fiscal year 2025 audit. CBIZ CPAs had been engaged on May 23, 2025 after Marcum, LLP — the prior auditor — was terminated; CBIZ did not issue any audit report during its engagement.

Key Details

• Effective date of change: January 6, 2026 (Audit Committee approval).
• Prior auditor history: Marcum, LLP served through May 23, 2025; CBIZ acquired Marcum’s attest business Nov 1, 2024 and served from May 23, 2025 until dismissal Jan 6, 2026.
• No disagreements or “reportable events” were identified between SharonAI and CBIZ for the period May 23, 2025–Jan 6, 2026.
• CBIZ CPAs provided a letter to the SEC dated January 7, 2026 (filed as Exhibit 16.1). SharonAI confirmed it did not consult HoganTaylor during fiscal 2024 on accounting or auditing matters.

Why It Matters
A change of independent auditor is a material governance event for investors because it affects who will audit and opine on the company’s financial statements. The filing notes there were no disagreements or reportable events with the outgoing firm, which is a reassuring factual detail. Investors should watch for HoganTaylor’s upcoming audit work and the timing of any resulting audited financial statements or disclosures, as auditor transitions can affect audit timing and the company’s reporting schedule.