{"url_path":"/sec/aimd/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-03-30","source_url":"https://www.sec.gov/Archives/edgar/data/1014763/0001493152-26-013579-index.html","accession_number":"0001493152-26-013579","cik":"0001014763","ticker":"AIMD","issuer_name":"Ainos, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1014763/0001493152-26-013579-index.html","primary_entity_key":"0001014763","primary_entity_name":"Ainos, Inc."},"word_count":253,"has_tables":true,"body_markdown":"**ITEM\n9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE.**\n\n \n\nOn\nJuly 30, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of the Company,\nas it is exiting the public company audit practice. On July 31, 2025, the audit committee of the board of directors of the Company (the\n“Audit Committee”) engaged YCM CPA INC. (“YCM”) as the Company’s new independent registered public accounting\nfirm, as described below.\n\n \n\nDuring\nour most recent fiscal year and through the date of dismissal, (a) we had no disagreements with KCCW on any matter of accounting principles\nor practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of\nKCCW would have caused it to make reference to the subject matter of the disagreement in connection with its reports, and (b) there were\nno “reportable events” as defined in Item 304(a)(l)(v) of Regulation S-K.\n\n \n\nNeither\nthe Company, nor anyone on its behalf, has consulted with YCM regarding (i) the type of final audit opinion that might be rendered on\nthe Company’s financial statements and neither a written report nor oral advice was provided to the Company that YCM concluded\nwas an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue,\n(ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable\nevent within the meaning of Item 304(a)(1)(v) of Regulation S-K."}