{"url_path":"/sec/grml/8-k/2026-06-29/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 Changes in Registrant's Certifying","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1907223/0001213900-26-072977-index.html","accession_number":"0001213900-26-072977","cik":"0001907223","ticker":"GRML","issuer_name":"Greenland Mines Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1907223/0001213900-26-072977-index.html","primary_entity_key":"0001907223","primary_entity_name":"Greenland Mines Ltd"},"word_count":486,"has_tables":true,"body_markdown":"**Item 4.01 Changes in Registrant's Certifying\nAccountant**\n\n \n\nGreenland Mines Ltd. (the “Company”),\nwas notified that Simon & Edward LLP (“S&E”) acquired, effective as of June 15, 2026, attest business of BCRG Group\n(“BCRG”). On June 23, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BCRG as\nthe Company’s independent registered public accounting firm and approved the appointment of S&E as the Company’s new independent\nregistered public accounting firm. The services previously provided by BCRG will now be provided by S&E.\n\n \n\nBCRG’s audit report on the Company’s\nconsolidated financial statements for the fiscal year ended December 31, 2025 and 2024 contained no adverse opinion or disclaimer of opinion\nand was not qualified or modified as to uncertainty, audit scope, or accounting principles, except that the report on the consolidated\nfinancial statements of the Company for the fiscal years ended December 31, 2025 and 2024 included an explanatory paragraph indicating\nthat there was substantial doubt as to the Company’s ability to continue as a going concern.\n\n \n\nDuring the fiscal years ended December 31, 2025\nand 2024 and the subsequent interim period through the date of this Current Report on Form 8-K, there were (a) no disagreements (as defined\nin Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BCRG on any matter of accounting principles\nor practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction\nof BCRG, would have caused BCRG to make reference to the subject matter of the disagreements in connection with BCRG’s reports on\nthe Company’s financial statements, and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K\nand the related instructions), except for the material weaknesses in the Company’s internal control over financial reporting previously\ndisclosed under Part II, Item 9A of the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.\n\n \n\nPrior to engaging S&E, neither the Company\nnor anyone acting on its behalf consulted S&E regarding (i) the application of accounting principles to a specified transaction, either\ncompleted or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written\nreport was provided to the Company or oral advice was provided that S&E concluded was an important factor considered by the Company\nin reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of\na disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described\nin Item 304(a)(1)(v) of Regulation S-K and the related instructions).\n\n \n\nThe Company has requested that BCRG furnish it\nwith a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated June 23, 2026,\nis filed as Exhibit 16.1 to this Current Report on Form 8-K."}