{"url_path":"/sec/frgt/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":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1687542/0001493152-26-023206-index.html","accession_number":"0001493152-26-023206","cik":"0001687542","ticker":"FRGT","issuer_name":"Freight Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1687542/0001493152-26-023206-index.html","primary_entity_key":"0001687542","primary_entity_name":"Freight Technologies, Inc."},"word_count":644,"has_tables":true,"body_markdown":"ITEM\n16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT\n\n \n\nUHY\nLLP (“UHY”) audited our consolidated financial statements for the year ended December 31, 2023 and 2022. On July 4, 2024,\nUHY was dismissed as our independent registered public accounting firm. The audit reports of UHY on the Company’s financial statements\nas of and for the fiscal years ended December 31, 2023 and 2022 contained no adverse opinion or disclaimer of opinion and were not qualified\nor modified as to uncertainty, audit scope or accounting principles. UHY did not provide an audit report on our financial statements\nfor any period subsequent to December 31, 2023. UHY has not provided any audit services to the Company subsequent to July 4, 2024.\n\n \n\nDuring\nthe Company’s two fiscal years ended December 31, 2023 and 2022, and for the subsequent interim period through July 4, 2024, (i)\nthere were no “disagreements” between us and UHY (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K promulgated\nby the SEC (“Regulation S-K”) and the related instructions to this item) on any matter of accounting principles or practices,\nfinancial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of UHY, would\nhave caused them to make reference to the subject matter of the disagreements in connection with their report on the financial statements\nfor such period, and (ii) there were no “reportable events” as such term is defined in Item 304(a)(1)(v) of Regulation S-K,\nother than as described below.\n\n \n\nWe\nprovided UHY with a copy of the foregoing disclosures and requested UHY to furnish us with a letter addressed to the SEC stating whether\nor not UHY agrees with the above disclosures. A copy of UHY’s letter is filed as Exhibit 15.1 to this Annual Report.\n\n \n\nOn\nAugust 22, 2024, we engaged Marcum LLP (“Marcum”) as our new independent registered public accounting firm. During the Company’s\ntwo fiscal years ended December 31, 2023 and 2022, and for the subsequent interim period through the date hereof prior to the engagement\nof Marcum, neither the Company nor anyone on its behalf consulted Marcum regarding any of the matters described in Items 304(a)(2)(i)\nor 304(a)(2)(ii) of Regulation S-K.\n\n \n\n75\n\n \n\n \n\nOn\nJanuary 7, 2025, Marcum was dismissed as our independent registered public accounting firm. Marcum has not reported on the Company’s\nconsolidated financial statements for any interim or annual period. Marcum has not provided any audit services to the Company subsequent\nto July 7, 2025.\n\n \n\nDuring\nthe Company’s fiscal year ended December 31, 2024, and for the subsequent interim period through January 7, 2025, (i) there were\nno “disagreements” between us and Marcum (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related\ninstructions to this item) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or\nprocedure, which disagreements, if not resolved to the satisfaction of Marcum, would have caused them to make reference to the subject\nmatter of the disagreements in connection with their report on the financial statements for such period, and (ii) there were no “reportable\nevents” as such term is defined in Item 304(a)(1)(v) of Regulation S-K, other than as described below.\n\n \n\nWe\nprovided Marcum with a copy of the foregoing disclosures and requested Marcum to furnish us with a letter addressed to the SEC stating\nwhether or not Marcum agrees with the above disclosures. A copy of Marcum’s letter is filed as Exhibit 15.2 to this Annual Report.\n\n \n\nOn\nJanuary 6, 2025, we engaged TAAD as our new independent registered public accounting firm. During the Company’s two fiscal years\nended December 31, 2024 and 2023, and for the subsequent interim period through the date hereof prior to the engagement of TAAD, neither\nthe Company nor anyone on its behalf consulted TAAD regarding any of the matters described in Items 304(a)(2)(i) or 304(a)(2)(ii) of\nRegulation S-K."}