{"url_path":"/sec/mobq/8-k/2026-06-24/item-4-01","section_key":"item-4-01","section_title":"Item 4.01 ****Changes in Registrant’s Certifying Accountant.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-24","source_url":"https://www.sec.gov/Archives/edgar/data/1084267/0001683168-26-005090-index.html","accession_number":"0001683168-26-005090","cik":"0001084267","ticker":"MOBQ","issuer_name":"Mobiquity Technologies, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1084267/0001683168-26-005090-index.html","primary_entity_key":"0001084267","primary_entity_name":"Mobiquity Technologies, Inc."},"word_count":526,"has_tables":true,"body_markdown":"**Item 4.01.****Changes in Registrant’s Certifying Accountant.**\n\n \n\nOn June 18, 2026, Stephano Slack LLC (“Slack”) and Mobiquity\nTechnologies, Inc. (the “Company”) mutually agreed to terminate services of Slack as the role as independent registered public\naccounting form for the Company.\n\n \n\nThe reports of Stephano on the Company’s\nconsolidated financial statements for the fiscal year ended December 31, 2025 did not contain an adverse opinion or disclaimer of opinion\nand were not qualified or modified as to accounting principles or audit scope. Stephano’s report on the Company’s consolidated\nfinancial statements for the fiscal year ended December 31, 2025 contained an explanatory paragraph expressing substantial doubt about\nthe Company’s ability to continue as a going concern.\n\n \n\nDuring the fiscal year ended December 31,\n2025 and the subsequent interim period through the date of dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of\nRegulation S-K and the related instructions) between the Company and Stephano on any matter of accounting principles or practices.\n\n \n\nDuring the fiscal year ended December 31,\n2025 and the subsequent interim period through the date of dismissal, there was a reportable event (as defined in Item 304(a)(1)(v)\nof Regulation S-K). Specifically, Stephano’s report on the Company’s consolidated financial statements for the fiscal year\nended December 31, 2025 contained an explanatory paragraph expressing substantial doubt about the Company’s ability to continue\nas a going concern. Except for the foregoing, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).\n\n \n\nThe Company provided Slack with a copy of the above disclosures and\nrequested that Slack furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements\nmade herein. A copy of Slack’s letter dated June 24, 2026 is filed as Exhibit 16.1 to this Current Report on Form 8-K\n\n \n\n*Newly Engaged Independent Registered Public Accounting Firm*\n\n \n\nOn June 18, 2026, the Company engaged M&K, CPA’s LLC (“M&K”)\nas the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026. In evaluating the\nengagement of a successor auditor, the Company considered several factors, including industry experience, public company audit capabilities,\nresponsiveness, anticipated cost efficiencies, and experience assisting emerging growth and micro-cap public companies with capital markets\ninitiatives, including preparation for potential national exchange uplisting requirements. The Company believes M&K's qualifications\nand experience are well aligned with its current stage of growth and strategic objectives.\n\n \n\nDuring the Company’s fiscal year ended December 31, 2025 and\nthe subsequent interim period through June 18, 2026, neither the Company nor anyone on its behalf has consulted with M&K regarding\n(i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that\nmight be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company\nthat M&K concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial\nreporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or\n(iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K."}