{"url_path":"/sec/cik-0001566243/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-10","source_url":"https://www.sec.gov/Archives/edgar/data/1566243/0001753926-26-000995-index.html","accession_number":"0001753926-26-000995","cik":"0001566243","ticker":null,"issuer_name":"Arax Holdings Corp","edgar_url":"https://www.sec.gov/Archives/edgar/data/1566243/0001753926-26-000995-index.html","primary_entity_key":"0001566243","primary_entity_name":"Arax Holdings Corp"},"word_count":220,"has_tables":true,"body_markdown":"**ITEM\n9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE**\n\n \n\nOn\nMay 27, 2026, the Company dismissed BF Borgers CPA, P.C. (“BF Borgers”) as its independent registered public accounting\nfirm and engaged Fruci & Associates II, PLLC as its new independent registered public accounting firm for the audit of the\nfinancial statements for the fiscal year ended October 31, 2024.\n\n \n\nThe\ndecision to change auditors was necessitated by the Securities and Exchange Commission’s enforcement action against BF Borgers\nand its principal, Benjamin F. Borgers, CPA (SEC Release Nos. 11283, 100053, and Accounting and Auditing Enforcement Release No.\n4500, dated May 3, 2024). In that action, the Commission barred BF Borgers from appearing or practicing before the Commission\nas an accountant.\n\n \n\nDuring\nthe fiscal years ended October 31, 2023 and 2024 and the subsequent interim periods through the date of dismissal, there were\nno disagreements with BF Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing\nscope or procedure that, if not resolved to the satisfaction of BF Borgers, would have caused it to make reference to the subject\nmatter of the disagreement in its report on the Company’s financial statements.\n\n \n\nThe\ndismissal of BF Borgers and the engagement of Fruci & Associates II, PLLC were approved by the Company’s Board of Directors."}