{"url_path":"/sec/lud/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F **","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","accession_number":"0001213900-26-057512","cik":"0001984124","ticker":"LUD","issuer_name":"Luda Technology Group Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1984124/0001213900-26-057512-index.html","primary_entity_key":"0001984124","primary_entity_name":"Luda Technology Group Ltd"},"word_count":470,"has_tables":true,"body_markdown":"**ITEM 16F.**\n**CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT**\n\n \n\n**Discontinuation of the Services from ZH CPA,\nLLC and appointment of AOGB CPA Limited**\n\n \n\nAs previously announced in the Form 6-K filed\nby the Company with the SEC on November 24, 2025 (the “Nov 6-K”), the Company reported the dismissal of ZH CPA, LLC (“ZH”)\neffective November 24, 2025. The dismissal of ZH has been considered and approved by the Audit Committee of the Board and by the Board.\n\n \n\nZH’s reports on the Company’s\nfinancial statements for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of\nopinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the\nCompany’s two most recent fiscal years audited by ZH and through November 24, 2025, there have been no disagreements with ZH\non any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which\ndisagreements, if not resolved to ZH’s satisfaction, would have caused ZH to make reference to the subject matter of any such\ndisagreements in connection with its reports on the Company’s financial statements for such periods.\n\n \n\nFor the fiscal years ended December 31, 2024 and\n2023 and through November 24, 2025, there were no “reportable events” as that term is described in Item 16F(a)(1)(v) of the\nForm 20-F.\n\n \n\nThe Company provided ZH with a copy of the above\ndisclosure prior to filing the Nov 6-K with the SEC. The Company requested that ZH furnish the Company with a letter addressed to the\nSEC stating whether or not it agrees with the above statement. The letter was filed as Exhibit 99.1 to the Nov 6-K and is incorporated\nby reference herein.\n\n \n\nThe Company has appointed AOGB CPA Limited (“AOGB”)\nas successor auditor of the Company effective November 24, 2025 to audit the Company’s consolidated financial statements for the\nfiscal year ending December 31, 2025. The appointment of AOGB has been approved by the Board and the Audit Committee.\n\n \n\nDuring the Company’s fiscal years\nended December 31, 2024 and 2023 and through November 24, 2025, neither the Company nor anyone acting on the Company’s behalf\nconsulted AOGB with respect to (i) the application of accounting principles to a specified transaction, either completed or\nproposed; or the type of audit opinion that might be rendered on Luda’s consolidated financial statements, and neither a\nwritten report was provided to Luda nor oral advice was provided that the new independent registered public accounting firm\nconcluded was an important factor considered by Luda in reaching a decision as to the accounting, auditing or financial reporting\nissue; nor (ii) any matter that was either the subject of a disagreement as defined in Item 16F(a)(1)(iv) of Form 20-F or a\nreportable event as described in Item 16F(a)(1)(v) of Form 20-F."}