{"url_path":"/sec/slmt/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F Change in Registrant’s Certifying Accountant**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1939965/0001213900-26-057974-index.html","accession_number":"0001213900-26-057974","cik":"0001939965","ticker":"SLMT","issuer_name":"Brera Holdings PLC","edgar_url":"https://www.sec.gov/Archives/edgar/data/1939965/0001213900-26-057974-index.html","primary_entity_key":"0001939965","primary_entity_name":"Brera Holdings PLC"},"word_count":409,"has_tables":true,"body_markdown":"**Item\n16F. Change in Registrant’s Certifying Accountant**\n\n** **\n\n**Dismissal of Independent Registered\nPublic Accounting Firm**\n\n \n\nAs disclosed in the Company’s report\non Form 6-K filed on September 27, 2024, on September 19, 2024, our audit committee dismissed our independent registered public accounting\nfirm, TAAD LLP (“TAAD”), effective immediately.\n\n \n\nTAAD’s audit report on the Company’s\nconsolidated financial statements as of and for the fiscal year ended December 31, 2023 contained an explanatory paragraph relating to\ngoing concern, but did not otherwise contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to audit\nscope or accounting principles.\n\n \n\n93\n\n \n\n \n\nDuring the fiscal year ended December\n31, 2023, and the subsequent interim period through the date of the report on Form 6-K filed on September 27, 2024, there were no disagreements,\nas that term is defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and TAAD on any matter of accounting principles\nor practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to TAAD’s satisfaction,\nwould have caused TAAD to make reference to such disagreements in its audit reports.\n\n \n\nDuring the fiscal year ended December\n31, 2023, and the subsequent interim period through the date of the report on Form 6-K filed on September 27, 2024, there were no reportable\nevents within the meaning of Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nThe Company furnished TAAD with a copy\nof its report on Form 6-K filed on September 27, 2024, providing TAAD with the opportunity to furnish the Company with a letter addressed\nto the SEC stating whether it agrees with the statements made by the Company therein in response to Item 304(a) of Regulation S-K and\nif not, stating the respects in which it does not agree. Attached as Exhibit 16.1 is a copy of TAAD’s letter addressed to the SEC\nrelating to the statements made by the Company in its report on Form 6-K filed on September 27, 2024.\n\n** **\n\n**Engagement of New Independent Registered\nPublic Accounting Firm**\n\n \n\nOn September 19, 2024, our audit committee\nappointed Reliant CPA PC (“Reliant”) as our new independent registered public accounting firm to audit and review the Company’s\nfinancial statements.\n\n \n\nDuring the fiscal year ended December\n31, 2023, and subsequently during 2024 and through September 19, 2024, neither the Company (nor anyone on its behalf) consulted with\nReliant regarding any of the matters described in paragraph (a)(2)(i) or paragraph (a)(2)(ii) of Item 304 of Regulation S-K."}