{"url_path":"/sec/ceti/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 Changes in","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-20","source_url":"https://www.sec.gov/Archives/edgar/data/1935092/0001079973-26-000703-index.html","accession_number":"0001079973-26-000703","cik":"0001935092","ticker":"CETI","issuer_name":"Cyber Enviro-Tech, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1935092/0001079973-26-000703-index.html","primary_entity_key":"0001935092","primary_entity_name":"Cyber Enviro-Tech, Inc."},"word_count":231,"has_tables":true,"body_markdown":"**ITEM 9. Changes in\nand Disagreements with Accountants on Accounting and Financial Disclosure.**\n\n \n\nWhile there are no disagreements with the former\naccountants, the Company did switch accountants due to the former accountant, Accell Audit and Compliance, P.A. (“Accell”)\nceasing to provide PCAOB audit services. It is our understanding that certain of the audit principals of Accell are now a part of Astra\nAudit and Advisory, LLC, and as such we are making this change in auditors to accommodate their transition. Accell issued the auditor’s\nreport on the Company’s consolidated financial statements for the years ended December 31, 2023 and 2022.\n\n \n\nEffective August 12, 2024, the Board of Directors\nof the Company approved the appointment of Astra Audit & Advisory LLC., as its independent registered public accountant for the quarters\nending June and September of 2024 and the year ended December 31, 2024. During the Company’s most recent fiscal years ended December\n31, 2023 and 2022 and subsequent interim periods through the date of appointment, neither the Company nor anyone acting on its behalf\nhas consulted with Astra Audit & Advisory LLC with respect to: (i) the application of accounting principles to a specified transaction,\neither completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements,\nor (ii) any other matter or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K."}