{"url_path":"/sec/mbai/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F Change in Registrant’s","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1610590/0001213900-26-048090-index.html","accession_number":"0001213900-26-048090","cik":"0001610590","ticker":"MBAI","issuer_name":"Check-Cap Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/1610590/0001213900-26-048090-index.html","primary_entity_key":"0001610590","primary_entity_name":"Check-Cap Ltd"},"word_count":711,"has_tables":true,"body_markdown":"** **\n\n**Item 16F. Change in Registrant’s\nCertifying Accountant.**\n\n \n\nOn December 19, 2025, the\nAudit Committee of the Board of Directors (the \"Audit Committee\") approved the dismissal of RBSM LLP (\"RBSM\") as the\nCompany's independent registered public accounting firm, and the appointment of BCRG Group (\"BCRG\") as the Company's new independent\nregistered public accounting firm, effective as of such date. BCRG was engaged to review the Company's interim financial statements for\nthe six-month period ended June 30, 2025 and to serve as the Company's independent registered public accounting firm for all audit and\nreview services for subsequent periods. BCRG also re-audited the Company's consolidated financial statements for the years ended December\n31, 2024 and December 31, 2023, issuing superseding unqualified opinions for both years. The re-audit was undertaken to enable BCRG to\nserve as the Company's sole independent registered public accounting firm of record for current and prior periods, including for purposes\nof providing opinions and consents in the Company's anticipated registration statements and other securities filings. The re-audit did\nnot result in any restatement, revision, or other change to the Company's previously issued consolidated financial statements for the\nyears ended December 31, 2024 or December 31, 2023.\n\n \n\n128\n\n \n\n \n\nThe Audit Committee's decision\nto dismiss RBSM was not the result of any disagreements with RBSM on any matter of accounting principles or practices, financial statement\ndisclosure, or auditing scope or procedure. The audit report of RBSM on the Company's consolidated financial statements as of and for\nthe year ended December 31, 2024 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to\nuncertainty, audit scope, or accounting principles.\n\n \n\nDuring the years ended December\n31, 2024 and December 31, 2023 and the subsequent interim period through December 19, 2025, there were: (i) no disagreements with RBSM\non any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved\nto RBSM's satisfaction would have caused it to make reference thereto in connection with its reports on the Company's financial statements;\nand (ii) no reportable events of the type described in Item 16F(a)(1)(v) of Form 20-F.\n\n \n\nDuring the years ended December\n31, 2024 and December 31, 2023 and the subsequent interim period prior to engaging BCRG, neither the Company nor anyone acting on its\nbehalf consulted with BCRG 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 with respect to the Company's consolidated financial statements, and no\nwritten report or oral advice was provided to the Company that BCRG concluded was an important factor considered by the Company in reaching\na decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of any disagreement of\nthe type described in Item 16F(a)(1)(iv) of Form 20-F or a reportable event of the type described in Item 16F(a)(1)(v) of Form 20-F.\n\n \n\nThe change from Grant Thornton\n(the Company's predecessor auditor for the year ended December 31, 2023) to RBSM was previously reported (as that term is defined in\nExchange Act Rule 12b-2) under Item 16F of the Company's Annual Report on Form 20-F for the year ended December 31, 2024, and, accordingly,\nis not repeated herein.\n\n \n\nThe Company provided\nRBSM with a copy of the disclosures above on April 17, 2026 and requested that RBSM furnish the Company with a letter addressed to\nthe Securities and Exchange Commission stating whether it agrees with the statements made by the Company herein in response to Item\n16F(a) of Form 20-F and, if not, stating the respects in which it does not agree. A copy of such letter, dated April 22, 2026, is\nfiled as Exhibit 15.6 to this Annual Report on Form 20-F.\n\n \n\nThe re-audit was undertaken to enable BCRG to\nserve as the Company's sole independent registered public accounting firm of record for current and prior periods, including for purposes\nof providing opinions and consents in the Company's anticipated registration statements and other securities filings. The re-audit did\nnot result in any restatement, revision, or other change to the Company's previously issued consolidated financial statements for the\nyears ended December 31, 2024 or December 31, 2023.**  **\n\n** **\n\n129"}