Horizon Space Acquisition I Corp. 8-K

What Happened

• Horizon Space Acquisition I Corp. (HSPO) filed an 8-K on Jan 28, 2026 reporting that, effective Jan 22, 2026, the Board and Audit Committee dismissed UHY LLP as the company’s independent registered public accounting firm and appointed TAAD LLP (ID: 5854) to serve as auditor for the fiscal year ended December 31, 2025.
• UHY’s audit reports for fiscal years ended Dec 31, 2023 and Dec 31, 2024 were unmodified (no adverse opinion or disclaimer) and UHY reported no disagreements or “reportable events” with the company for those years or through Jan 22, 2026. The company also requested and filed UHY’s letter to the SEC confirming these statements (Exhibit 16.1).

Key Details

• Appointment date: TAAD LLP appointed on January 22, 2026 for the fiscal year ended December 31, 2025.
• Prior auditor status: UHY LLP’s reports for 2023 and 2024 were not qualified or modified and there were no disagreements or reportable events.
• Consultation history: Neither HSPO nor anyone on its behalf consulted TAAD during the two most recent fiscal years or interim periods before the engagement on matters that would trigger Regulation S-K disclosure.

Why It Matters

• A change in independent auditor is a material governance event investors watch because it touches financial reporting and audit oversight. Here, the change was made with no disclosed disagreements or audit problems with the prior auditor, and UHY’s clean reports for 2023–2024 were confirmed in a letter filed as an exhibit.
• Investors should note the appointment timing (Jan 22, 2026, for the 2025 year) and that the company reported no prior consultations with TAAD; monitor future filings (e.g., Form 10-Q/10-K) for any new audit opinions, disclosures about the change, or additional details about the auditor transition.