{"url_path":"/sec/fflo/8-k/2026-08-11/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":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/1543652/0001096906-26-001191-index.html","accession_number":"0001096906-26-001191","cik":"0001543652","ticker":"FFLO","issuer_name":"Free Flow USA, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1543652/0001096906-26-001191-index.html","primary_entity_key":"0001543652","primary_entity_name":"Free Flow USA, Inc."},"word_count":507,"has_tables":true,"body_markdown":"**Item 4.01. Changes in Registrant’s Certifying Accountant.**\n(a) Former Independent Registered Public Accounting Firm.\nOn August 5, 2026, BCRG Group, Inc. (PCAOB ID 7158) (“BCRG”) resigned as the independent registered public accounting firm of Free Flow USA Inc., a Delaware corporation (the “Company”), effective immediately. BCRG’s resignation followed the sale of its attest business to Simon & Edward, LLP, effective June 15, 2026. The Company’s Board of Directors accepted BCRG’s resignation. The Company has authorized BCRG to respond fully to the inquiries of GSKCA & Associates (“GSKCA”), the Company’s successor independent registered public accounting firm.\nBCRG’s reports on the Company’s financial statements for the fiscal years ended December 31, 2025 and December 31, 2024 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles, except that each such report contained an explanatory paragraph regarding substantial doubt about the Company’s ability to continue as a going concern.\nDuring the Company’s two most recent fiscal years ended December 31, 2025 and December 31, 2024, and the subsequent interim period through August 5, 2026: (i) there were no disagreements between the Company and BCRG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to BCRG’s satisfaction, would have caused BCRG to make reference to the subject matter of the disagreement in connection with its reports on the Company’s financial statements; and (ii) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.\nThe Company has provided BCRG with a copy of the disclosures contained in this Item 4.01(a) and has requested that BCRG furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether BCRG agrees with the statements made herein and, if not, stating the respects in which it does not agree. A copy of BCRG’s letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.\n**(b) New Independent Registered Public Accounting Firm.**\nOn August 10, 2026, the Board of Directors of the Company approved the engagement of GSKCA & Associates (“GSKCA”) as the Company’s new independent registered public accounting firm, effective immediately.\nDuring the Company’s two most recent fiscal years ended December 31, 2025 and December 31, 2024, and the subsequent interim period through August 10, 2026, neither the Company nor anyone acting on its behalf consulted GSKCA regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company by GSKCA that GSKCA concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a “disagreement” as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions or a “reportable event” as described in Item 304(a)(1)(v) of Regulation S-K."}