{"url_path":"/sec/ifbd/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/A","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/1815566/0001731122-26-000847-index.html","accession_number":"0001731122-26-000847","cik":"0001815566","ticker":"IFBD","issuer_name":"Infobird Co., Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1815566/0001731122-26-000847-index.html","primary_entity_key":"0001815566","primary_entity_name":"Infobird Co., Ltd"},"word_count":798,"has_tables":true,"body_markdown":"**ITEM 16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**\n\n \n\n**Dismissal of Audit Alliance LLP on January 16, 2026**\n\n \n\nOn January 16, 2026, the Company\ndismissed Audit Alliance LLP (“AA”), as our independent registered public accounting firm, effective immediately, and appointed\nAssentsure PAC (“Assentsure”) as our independent registered public accounting firm in connection with the audit of our consolidated\nfinancial statements as of December 31, 2025, effective as of January 16, 2026. The appointment of Assentsure was made after careful consideration\nand evaluation process by the Company and has been approved by the audit committee and the board of directors of the Company.\n\n \n\nFrom December 31, 2024 through\nJanuary 16, 2026, (i) there was no audit report issued by AA and AA did not audit any financial statements and there were no disagreements\nbetween our Company and AA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures,\nwhich disagreements, if not resolved to the satisfaction of AA would have caused AA to make reference to the subject matter of the disagreements\nin connection with its reports, and (ii) there was no reportable event requiring disclosure pursuant to Item 16F(a)(1)(v) of the instructions\nto Form 20-F.\n\n \n\nWe provided AA with a copy of\nthe disclosures under this Item 16F and requested from AA a letter addressed to the SEC indicating whether it agrees with such disclosures,\nand if not, stating the respects in which it does not agree. A copy of AA’s letter is incorporated as Exhibit 16.1 by reference\nto the Form 6-K for January 2026 filed on January 20, 2026, stating AA agrees with the statements made by us.\n\n \n\nDuring the most recent fiscal\nyear and any subsequent interim periods prior to the engagement of Assentsure, neither we nor anyone on behalf of us has consulted with\nAssentsure regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type\nof audit opinion that might be rendered on our consolidated financial statements, and neither a written report nor oral advice was provided\nto us that Assentsure concluded was an important factor considered by us in reaching a decision as to any accounting, auditing, or financial\nreporting issue, (ii) any matter that was the subject of a disagreement pursuant to Item 16F(a)(1)(iv) of the instructions to Form 20-F,\nor (iii) any reportable event pursuant to Item 16F(a)(1)(v) of the instructions to Form 20-F.\n\n \n\n**Dismissal of WWC, P.C. on May 31, 2024**\n\n \n\nOn May 31, 2024, the Company\ndismissed WWC, P.C. (“WWC”), as our independent registered public accounting firm, effective immediately, and appointed Audit\nAlliance LLP as our independent registered public accounting firm in connection with the audit of our consolidated financial statements\nas of December 31, 2023, effective as of May 31, 2024. The appointment of AA was made after careful consideration and evaluation process\nby the Company and has been approved by the audit committee and the board of directors of the Company.\n\n \n\nFrom October 31, 2023 through\nMay 31, 2024, (i) there was no audit report issued by WWC and WWC did not audit any financial statements and there were no disagreements\nbetween our Company and WWC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or\nprocedures, which disagreements, if not resolved to the satisfaction of WWC would have caused WWC to make reference to the subject matter\nof the disagreements in connection with its reports, and (ii) there was no reportable event requiring disclosure pursuant to Item 16F(a)(1)(v)\nof the instructions to Form 20-F.\n\n \n\n119\n\n \n\n \n\nWe provided WWC with a copy of\nthe disclosures under this Item 16F and requested from WWC a letter addressed to the SEC indicating whether it agrees with such disclosures,\nand if not, stating the respects in which it does not agree. A copy of WWC’s letter is incorporated as Exhibit 16.1 by reference\nto the Form 6-K for June 2024 filed on June 3, 2024, stating WWC agrees with the statements made by us.\n\n \n\nDuring the most recent fiscal\nyear and any subsequent interim periods prior to the engagement of AA, neither we nor anyone on behalf of us has consulted with AA regarding\n(i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that\nmight be rendered on our consolidated financial statements, and neither a written report nor oral advice was provided to us that AA concluded\nwas an important factor considered by us in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any\nmatter that was the subject of a disagreement pursuant to Item 16F(a)(1)(iv) of the instructions to Form 20-F, or (iii) any reportable\nevent pursuant to Item 16F(a)(1)(v) of the instructions to Form 20-F."}