{"url_path":"/sec/tghl/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/2024114/0001493152-26-023959-index.html","accession_number":"0001493152-26-023959","cik":"0002024114","ticker":"TGHL","issuer_name":"GrowHub Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2024114/0001493152-26-023959-index.html","primary_entity_key":"0002024114","primary_entity_name":"GrowHub Ltd"},"word_count":367,"has_tables":true,"body_markdown":"**Item\n16F. Change in Registrant’s Certifying Accountant.**\n\n \n\nOn\nMarch 2, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of The GrowHub Limited (the “Company”)\ndismissed Audit Alliance LLP (“Audit Alliance”), the former independent registered public accounting firm of the Company,\neffective on March 2, 2026, and appointed Assentsure PAC (“Assentsure PAC”) to serve as its independent registered public\naccounting firm, effective March 3, 2026, for the year ended December 31, 2025.\n\n \n\nAudit\nAlliance’s reports on the Company’s financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain\nany adverse opinion or disclaimers of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.\nFurthermore, during the Company’s most recent fiscal year, there were no disagreements with Audit Alliance on any matter of accounting\nprinciples or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the\nsatisfaction of Audit Alliance, would have caused Audit Alliance to make reference to the subject matter of the disagreements in connection\nwith its reports on the Company’s financial statements for such year. Also, during this time, there were no “reportable events,”\nas defined in Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nDuring\nthe two most recent fiscal years and any subsequent interim periods prior to the engagement of Assentsure PAC, neither the Company, nor\nsomeone on behalf of the Company, has consulted Assentsure PAC regarding (i) the application of accounting principles to any specified\ntransaction, either completed or proposed or the type of audit opinion that might be rendered on the Company’s consolidated financial\nstatements, and neither a written report nor oral advice was provided to the Company that Assentsure PAC concluded was an important factor\nconsidered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that\nwas either the subject of a “disagreement,” as defined in Item 304(a)(1)(iv) of Regulation S-K, or a “reportable event,”\nas defined in Item 304(a)(1)(v) of Regulation S-K, or any other matters set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. There\nhave been no disagreements of the type required to be disclosed by Item 16F(b)."}