{"url_path":"/sec/cdt/8-k/2026-06-29/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":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1896212/0001493152-26-031093-index.html","accession_number":"0001493152-26-031093","cik":"0001896212","ticker":"CDT","issuer_name":"CDT Equity Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1896212/0001493152-26-031093-index.html","primary_entity_key":"0001896212","primary_entity_name":"CDT Equity Inc."},"word_count":715,"has_tables":true,"body_markdown":"**Item\n4.01 Changes in Registrant’s Certifying Accountant.**\n\n \n\nOn\nJune 23, 2026, the audit committee (the “Audit Committee”) of the board of directors (the “Board”) of CDT Equity\nInc. (the “Company”) (i) approved the dismissal of CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s\nindependent registered public accounting firm and (ii) approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”)\nas the Company’s independent registered public accounting firm.\n\n \n\nCBIZ CPAs’ audit report on the Company’s\nconsolidated financial statements as of and for the year ended December 31, 2025 did not contain any adverse opinion or disclaimer of\nopinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that the audit report\non the consolidated financial statements of the Company for the year ended December 31, 2025 contained an explanatory paragraph regarding\nthe Company stating that there was substantial doubt about the Company’s ability to continue as a going concern. As previously\ndisclosed in the Company’s current report on Form 8-K filed on April 25, 2025, on April 24, 2025 Marcum LLP was dismissed, and\non April 25, 2025 CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.\n\n \n\nFrom\nthe period starting April 25, 2025 through June\n23, 2026, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between\nthe Company and CBIZ CPAs on any matter of accounting principles or practices, financial statement disclosure, or auditing\nscope or procedure, which disagreements, if not resolved to the satisfaction of CBIZ CPAs, would have caused CBIZ CPAs to\nmake reference to the subject matter of the disagreements in connection with its reports on the consolidated financial statements\nfor the year ended December 31, 2025, and (ii) no “reportable events” (as defined in Item 304(a)(1)(v) of\nRegulation S-K and the related instructions), except for the material weaknesses in the Company’s internal control over\nfinancial reporting related to: (i) the segregation of duties is limited and heavily reliant on interim personnel and third-party\nconsultants to perform these activities, (ii) the Company lacks a formal process for review and approval of significant transactions\nand accounts on a contemporaneous basis and there have been numerous, recurring errors in account balances and disclosures, (iii)\nthe Company has not designed adequate and appropriate internal controls under an appropriate internal control over financial\nreporting framework, (iv) the Company did not appropriately review and evaluate the accounting implications of all material\ntransactions that occurred in the audit period which resulted in a restatement of previous periods, and (v) the review controls\naround certain related party transactions did not operate consistently and the review of such transactions was not always\ncontemporaneously documented, each as disclosed in the Company’s Annual Report for the fiscal year ended December 31, 2025.\n\n \n\nDuring\nthe Company’s two most recent fiscal years ended December 31, 2025 and 2024 and the subsequent period prior to the engagement of\nCRI on June 23, 2026, neither the Company nor anyone on its behalf has consulted with CRI on either (a) the application of accounting\nprinciples to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s\nconsolidated financial statements, and neither a written report nor oral advice was provided to the Company by CRI that CRI concluded\nwas an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue,\nor (b) any matter that was the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable\nevent as set forth in Item 304(a)(1)(iv) of Regulation S-K.\n\n \n\nThe Company provided CBIZ CPAs with a copy\nof this Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the “SEC”) and requested\nthat CBIZ CPAs furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements made\nby the Company in response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which it does not agree. A copy\nof CBIZ CPAs’ letter, dated June 29, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to\nthis Current Report on Form 8-K."}