{"url_path":"/sec/hgyn/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 **","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1324759/0001493152-26-021954-index.html","accession_number":"0001493152-26-021954","cik":"0001324759","ticker":"HGYN","issuer_name":"HONG YUAN HOLDING GROUP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1324759/0001493152-26-021954-index.html","primary_entity_key":"0001324759","primary_entity_name":"HONG YUAN HOLDING GROUP"},"word_count":141,"has_tables":true,"body_markdown":"**Item\n9**\n**Changes\nIn And Disagreements With Accountants On Accounting And Financial Disclosure.**\n\n \n\nOn\nMay 5, 2024, the Company terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC (“BF\nBORGERS”). On May 9, 2024, the Company engaged Olayinka Oyebola& C0, Chartered Accountants (“Olayinka”), as BF\nBorgers’ replacement. The decision to change independent registered public accounting firms was made with the recommendation and\napproval of the Company’s Board of Directors.\n\n \n\nOn\nFebruary 26, 2025, the board of directors of the Company terminated its relationship with its independent registered public accounting\nfirm, Olayinka, and approved the engagement of Aloba, Awomolo& Partners, Chartered Accountants (“Aloba”) to serve as\nthe Company’s independent registered public accounting firm.\n\n \n\nThere\nhas never been any disagreement with any independent registered public accounting firm that has worked for the Company regarding accounting\nand financial disclosure."}