{"url_path":"/sec/chai/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1649009/0001493152-26-023908-index.html","accession_number":"0001493152-26-023908","cik":"0001649009","ticker":"CHAI","issuer_name":"Core AI Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1649009/0001493152-26-023908-index.html","primary_entity_key":"0001649009","primary_entity_name":"Core AI Holdings, Inc."},"word_count":411,"has_tables":true,"body_markdown":"**ITEM\n16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**\n\n \n\n(a) **Release of Previous Independent Registered\nPublic Accounting Firm**\n\n \n\n(i) Effective February 24, 2026,\nthe Company released Barzily & Co., CPA’s (“Barzily”) as the Company’s independent registered public accounting\nfirm. The decision to release Barzily as the Company’s independent registered public accounting firm was authorized by the unanimous\nconsent of the audit committee of the board of directors on February 24, 2026.\n\n \n\n(ii) Barzily’ s reports on the Company’s\nfinancial statements for the fiscal years ended December 31, 2024 and December 31, 2023 did not contain an adverse opinion or a disclaimer\nof opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports contained\nan explanatory paragraph in respect to uncertainty as to the Registrant’s ability to continue as a going concern.\n\n \n\n69\n\n \n\n \n\n(iii) During years ended December\n31, 2025 and December 31, 2024 and through the date of this Annual Report, there were no disagreements, within the meaning of Item 304(a)(1)(iv)\nof Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended **(“Regulation S-K**”), and the related\ninstructions thereto, with Barzily on any matter of accounting principles or practices, financial statement disclosure, or auditing scope\nor procedure, which disagreements, if not resolved to the satisfaction of Barzily, would have caused it to make reference to the subject\nmatter of the disagreements in connection with its reports. Also, during this same period, there were no reportable events within\nthe meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.\n\n \n\n(iv) The Company provided Barzily\nwith the disclosures hereunder and requested Barzily to furnish the Company with a letter addressed to the Securities and Exchange Commission\nstating whether it agrees with the statements made by the Company herein and, if not, stating the respects in which it does not agree.\nBarzily’s letter will be filed in an ****amendment to this Annual Report.\n\n \n\n(b) **Appointment of New***Independent Registered Public Accounting Firm*\n\n \n\n(i) Effective\nFebruary 24, 2026, the audit committee of our board of directors approved the engagement of Bush and Associates CPA LLC\n(“Bush”) as the Company’s new independent registered public accounting firm.\n\n \n\n(ii) During the years ended December\n31, 2025 and December 31, 2024, and the subsequent interim period through the date of this Annual Report, neither the Company nor anyone\nacting on its behalf consulted with Bush regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K."}