{"url_path":"/sec/bess/8-k/2026-07-02/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 Changes in Registrant’s Certifying Accountant.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-07-02","source_url":"https://www.sec.gov/Archives/edgar/data/1066764/0001493152-26-031911-index.html","accession_number":"0001493152-26-031911","cik":"0001066764","ticker":"BESS","issuer_name":"Bimergen Energy Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1066764/0001493152-26-031911-index.html","primary_entity_key":"0001066764","primary_entity_name":"Bimergen Energy Corp"},"word_count":359,"has_tables":true,"body_markdown":"**Item\n4.01 Changes in Registrant’s Certifying Accountant.**\n\n \n\nOn\nJune 30, 2026 the Audit Committee of the Board of Directors of Bimergen Energy Corporation, a corporation incorporated under the laws\nof the State of Delaware (the “Company”) terminated Ramirez Jimenez International CPAs (“RJI”) as the independent\nregistered public accounting firm of the Company.\n\n \n\nDuring\nthe Company’s two most recent fiscal years and the subsequent interim period through June 30, 2026, there were no disagreements\nwith RJI on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s),\nif not resolved to the satisfaction of RJI, would have caused it to make reference to the subject matter of the disagreement(s) in connection\nwith its report. During the Company’s two most recent fiscal years and the subsequent interim period through June 30, 2026, there\nwere no reportable events of the type described in Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nThe\nCompany provided RJI with a copy of the foregoing disclosure and requested RJI to furnish the Company with a letter addressed to the\nSecurities and Exchange Commission stating whether it agrees with the statements made therein. A copy of such letter furnished by RJI\nis filed as Exhibit 16.1 to this Form 8-K.\n\n \n\nOn\nJune 30, 2026, the Company’s Audit Committee approved the engagement of Weinberg & Company, P.A. (“Weinberg”) as\nthe Company’s new independent registered public accounting firm.\n\n \n\nDuring\nthe Company’s two most recent fiscal years and the subsequent interim period through June 30, 2026, neither the Company nor anyone\non its behalf consulted with Weinberg regarding (i) the application of accounting principles to a specified transaction, either completed\nor proposed; the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report\nnor oral advice was provided that Weinberg concluded was an important factor considered by the Company in reaching a decision as to the\naccounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item\n304(a)(1)(iv) of Regulation S-K and its related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation\nS-K)."}