{"url_path":"/sec/biof/8-k/2026-06-09/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":"2026-06-09","source_url":"https://www.sec.gov/Archives/edgar/data/1549145/0001493152-26-027806-index.html","accession_number":"0001493152-26-027806","cik":"0001549145","ticker":"BIOF","issuer_name":"BLUE BIOFUELS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1549145/0001493152-26-027806-index.html","primary_entity_key":"0001549145","primary_entity_name":"BLUE BIOFUELS, INC."},"word_count":497,"has_tables":true,"body_markdown":"**Item\n4.01. Changes in Registrant’s Certifying Accountant.**\n\n \n\n*(a)**Resignation\nof Independent Registered Public Accounting Firm.*\n\n \n\nOn\nJune 3rd, 2026, we were notified that Assure CPA, LLC (“Assure CPA”), which served as the independent registered\npublic accounting firm of Blue Biofuels, Inc. (the “Company”), merged into Sadler, Gibb & Associates, LLC (“Sadler\nGibb”), pursuant to an asset purchase agreement. As a result of the transaction, Assure CPA ceased operations as a public accounting\nfirm and resigned as the Company’s independent registered public accounting firm.\n\n \n\nThe\nresignation of Assure CPA and the engagement of Sadler Gibb described in paragraph (b) below were approved by the Audit Committee of\nthe Company’s Board of Directors on June 8, 2026.\n\n \n\nAssure\nCPA’s audit reports on the Company’s financial statements for the fiscal years ended 2024 and 2025 did not contain an adverse\nopinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles except\nthat each of Assure CPA’s reports contained an explanatory paragraph expressing substantial doubt about the Company’s ability\nto continue as a going concern.\n\n \n\nDuring\nthe fiscal years ended 2024 and 2025 and the subsequent interim period through June 3rd, 2026, there were (i) no disagreements\n(within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Assure CPA on any matter of accounting\nprinciples or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to Assure CPA’s\nsatisfaction, would have caused Assure CPA to make reference to the matter in its reports, and (ii) no “reportable events”\nwithin the meaning of Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nThe\nCompany has provided Assure CPA with a copy of the disclosures in this Current Report on Form 8-K and has requested that Assure CPA furnish\na letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein.\nA copy of Assure CPA’s letter, dated June 8, 2026, is filed as Exhibit 16.1 hereto.\n\n \n\n*(b)**Engagement\nof New Independent Registered Public Accounting Firm.*\n\n \n\nOn\nJune 8, 2026 the Audit Committee approved the engagement of Sadler, Gibb & Associates, LLC as the Company’s independent registered\npublic accounting firm for the fiscal year ending 2026.\n\n \n\nDuring\nthe fiscal years ended 2024 and 2025 and the subsequent interim period through June 3rd, 2026, neither the Company nor anyone\non its behalf consulted with Sadler Gibb regarding (i) the application of accounting principles to any specified transaction, either\ncompleted or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written\nreport or oral advice was provided to the Company that Sadler Gibb concluded was an important factor considered by the Company in reaching\na decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter that was either the subject of a disagreement\n(as defined in Item 304(a)(1)(iv) and the related instructions) or a reportable event (as described in Item 304(a)(1)(v))."}