{"url_path":"/sec/poww/8-k/2026-06-29/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":"2026-06-29","source_url":"https://www.sec.gov/Archives/edgar/data/1015383/0001493152-26-030394-index.html","accession_number":"0001493152-26-030394","cik":"0001015383","ticker":"POWW","issuer_name":"Outdoor Holding Co","edgar_url":"https://www.sec.gov/Archives/edgar/data/1015383/0001493152-26-030394-index.html","primary_entity_key":"0001015383","primary_entity_name":"Outdoor Holding Co"},"word_count":533,"has_tables":true,"body_markdown":"**Item\n4.01 Changes in Registrant’s Certifying Accountant.**\n\n \n\n**(a)\nDismissal of Independent Registered Public Accounting Firm.**\n\n \n\nOn\nJune 26, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Outdoor Holding Company (the “Company”)\napproved the dismissal of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting\nfirm, effective June 26, 2026. Withum’s dismissal followed the filing on June 22, 2026 of the Company’s Annual Report on\nForm 10-K for the fiscal year ended March 31, 2026, which included Withum’s audit report on the Company’s consolidated financial\nstatements for the fiscal year ended March 31, 2026.\n\n \n\nThe\naudit report of Withum on the Company’s consolidated financial statements as of and for the fiscal year ended March 31, 2026 did\nnot contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting\nprinciples.\n\n \n\nDuring\nthe fiscal year ended March 31, 2026, and the subsequent interim period through June 26, 2026, there were no “disagreements”\n(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) between the Company and Withum on any matter\nof accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved\nto Withum’s satisfaction, would have caused Withum to make reference to the subject matter of the disagreements in connection with\nits reports on the Company’s consolidated financial statements for such year.\n\n \n\nDuring\nthe fiscal year ended March 31, 2026, and the subsequent interim period through June 26, 2026, there were no “reportable events”\nwithin the meaning of Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nThe\nCompany provided Withum with a copy of the disclosures made in this Current Report on Form 8-K and requested that Withum furnish the\nCompany with a letter addressed to the Securities and Exchange Commission stating whether or not Withum agrees with the statements made\nby the Company in this Item 4.01. A copy of Withum’s letter, which is dated June 29, 2026, is attached as Exhibit 16.1 to this\nCurrent Report on Form 8-K.\n\n \n\n**(b)\nEngagement of New Independent Registered Public Accounting Firm.**\n\n \n\nOn\nJune 26, 2026, the Audit Committee approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s\nindependent registered public accounting firm for the fiscal year ending March 31, 2027, effective upon the dismissal of Withum.\n\n \n\nDuring\nthe fiscal years ended March 31, 2026 and 2025, and the subsequent interim period through June 26, 2026, neither the Company nor anyone\nacting on its behalf consulted with Grant Thornton with respect to (i) the application of accounting principles to a specified transaction,\neither completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements,\nand neither a written report nor oral advice was provided to the Company by Grant Thornton that Grant Thornton concluded was an important\nfactor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter\nthat was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions\nthereto) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K)."}