{"url_path":"/sec/qucy/8-k/2026-06-26/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":"2026-06-26","source_url":"https://www.sec.gov/Archives/edgar/data/1874252/0001213900-26-072688-index.html","accession_number":"0001213900-26-072688","cik":"0001874252","ticker":"QUCY","issuer_name":"Quantum Cyber N.V.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1874252/0001213900-26-072688-index.html","primary_entity_key":"0001874252","primary_entity_name":"Quantum Cyber N.V."},"word_count":589,"has_tables":true,"body_markdown":"**Item\n4.01 Changes in Registrant’s Certifying Accountant.**\n\n \n\n*(a) Dismissal of Independent Registered Public\nAccounting Firm*\n\n \n\nOn June 22, 2026, the Audit Committee of the Board\nof Directors (the “Committee”) of Quantum Cyber N.V. (the “Company”) approved the dismissal of Reliant CPA PC\n(“Reliant”) as the Company’s independent registered public accounting firm, effective as of the same date.\n\n  \n\nThe reports of Reliant on the Company’s\nconsolidated financial statements for the fiscal years ended December 31, 2025 and December 31, 2024, did not contain an adverse opinion\nor a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except as follows:\nReliant’s report on the consolidated financial statements of the Company as of December 31, 2025 and 2024 and for each of the years\nthen ended, contained a separate paragraph stating, “The accompanying consolidated financial statements have been prepared assuming\nthat the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company’s\nsignificant operating losses raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard\nto these matters are also described in Note 1. The consolidated financial statements do not include any adjustments that might result\nfrom the outcome of this uncertainty.”\n\n \n\nFrom January 17, 2023, the date of\nReliant’s appointment, through June 22, 2026, the date of Reliant’s dismissal, there were (a) no disagreements (as\ndefined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Reliant on any matter of\naccounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not\nresolved to the satisfaction of Reliant, would have caused Reliant to make reference to such disagreement in its reports, if such\nreports had been issued, and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the\nrelated instructions).\n\n \n\nThe Company provided Reliant with a copy of this\nCurrent Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the “SEC”) and requested\nthat Reliant furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it\nagrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated June\n26, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.\n\n \n\n*(b) Appointment of New Independent Registered\nPublic Accounting Firm*\n\n \n\nOn June 22, 2026, the Committee engaged\nHaskell & White LLP (“Haskell & White”) as the Company’s independent registered public accounting firm for\nthe fiscal year ending December 31, 2026, effective immediately. During the fiscal years ended December 31, 2025, and December 31,\n2024, and the subsequent interim period through June 22, 2026, neither the Company nor anyone on its behalf has consulted with\nHaskell & White regarding (i) the application of accounting principles to any specified transaction, either completed or\nproposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written\nreport nor oral advice was provided to the Company that Haskell & White concluded was an important factor considered by the\nCompany in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the\nsubject of a “disagreement,” as defined in Item 304(a)(1)(iv) of Regulation S-K, or a “reportable event,” as\ndefined in Item 304(a)(1)(v) of Regulation S-K."}