{"url_path":"/sec/bcrd/8-k/2026-05-13/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 Changes in Registrant’s Certifying","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-13","source_url":"https://www.sec.gov/Archives/edgar/data/1496690/0001683168-26-003783-index.html","accession_number":"0001683168-26-003783","cik":"0001496690","ticker":"BCRD","issuer_name":"BlueOne Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1496690/0001683168-26-003783-index.html","primary_entity_key":"0001496690","primary_entity_name":"BlueOne Technologies, Inc."},"word_count":402,"has_tables":true,"body_markdown":"**Item 4.01. Changes in Registrant’s Certifying\nAccountant.**\n\n** **\n\nOn May 11, 2026, the Board of Directors of BlueOne Technologies, Inc.,\na Nevada corporation, approved the engagement of Dylan Floyd Accounting & Consulting (“Dylan Floyd”) as the Company’s\nindependent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role.\n\n \n\nDuring the fiscal years ended March 31, 2024, and March 31, 2025, neither\nof Salberg’s reports on the financial statements contained an adverse opinion or a disclaimer of opinion, nor were they qualified\nor modified as to uncertainty, audit scope, or accounting principles, except that the reports contained explanatory paragraphs expressing\nsubstantial doubt as to the Company’s ability to continue as a going concern.\n\n \n\nDuring the fiscal years ended March 31, 2024, and March 31, 2025, and\nthe subsequent interim period from April 1, 2025, through May 11, 2026 (the date of this Current Report on Form 8-K), there were:\n\n \n\n•(i)\nno “disagreements” as defined in Item 304(a)(1)(iv) of Regulation S-K between the Company and Salberg on any matter of accounting\nprinciples or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Salberg’s satisfaction,\nwould have caused Salberg to make reference to the subject matter in its reports for such years and interim period; and\n\n•(ii)\nno reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nThe Company provided Salberg with a copy of the disclosures in this\nReport and requested that Salberg furnish a letter to the Securities and Exchange Commission stating whether it agrees with the statements\nherein. A copy of Salberg’s letter dated May 11, 2026, is attached as Exhibit 16.1.\n\n \n\nDuring the fiscal years ended March 31, 2024, and March 31, 2025, and\nthe subsequent interim period from April 1, 2025, through May 11, 2026, neither the Company nor anyone on its behalf consulted with Dylan\nFloyd regarding:\n\n \n\n•(i)\nthe application of accounting principles to a specific transaction, completed or proposed, or the type of audit opinion that might be\nrendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Dylan\nFloyd concluded was an important factor in reaching a decision on any accounting, auditing, or financial reporting issue;\n\n•(ii)\nany matter that was the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K; or\n\n•(iii)\nany reportable event as defined in Item 304(a)(1)(v) of Regulation S-K."}