{"url_path":"/sec/wbsr/8-k/2026-06-22/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/A","doc_date":"2026-06-22","source_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-029445-index.html","accession_number":"0001493152-26-029445","cik":"0001645155","ticker":"WBSR","issuer_name":"Webstar Technology Group Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1645155/0001493152-26-029445-index.html","primary_entity_key":"0001645155","primary_entity_name":"Webstar Technology Group Inc."},"word_count":647,"has_tables":true,"body_markdown":"**ITEM\n4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT**\n\n \n\n(a)Previous\nIndependent Registered Public Accounting Firm\n\n \n\nPipara\n& Co LLP (“Pipara”) served as the Company’s independent registered public accounting firm.\n\n \n\nPipara\nwas engaged to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2025. The audit engagement\nwas not completed and Pipara did not issue an audit report on the Company’s financial statements for the fiscal year ended December\n31, 2025.\n\n \n\nPipara’s\nreport on the Company’s financial statements for the fiscal year ended December 31, 2024 did not contain an adverse opinion or\ndisclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles, except as previously\ndisclosed in the Company’s filings with the Securities and Exchange Commission. Investors are referred to the Company’s previously\nfiled Annual Report and related auditor report for a complete description of such opinion.\n\n \n\nDuring\nthe course of the 2025 audit engagement, there were discussions regarding certain accounting matters, financial statement presentation\nmatters, supporting documentation, and audit procedures. While certain matters remained unresolved at the time the engagement ended,\nthe Company believes such discussions were part of the ordinary course of the audit process.\n\n \n\nOn\nApril 16, 2026, prior to filing the Original Form 8-K, management provided Pipara with a draft copy of the proposed disclosure regarding\nthe auditor transition and requested review and comment.\n\n \n\nThe\nCompany did not receive any objection, correction, response, or formal resignation notice from Pipara prior to filing the Original Form\n8-K on April 17, 2026.\n\n \n\nOn\nApril 19, 2026, the Company received correspondence from Pipara stating that Pipara considered its resignation as the Company’s\nindependent registered public accounting firm effective April 15, 2026.\n\n \n\nThe\nCompany has authorized Pipara to respond fully to inquiries from the successor auditor and has requested cooperation regarding predecessor-successor\nauditor communications.\n\n \n\nThe\nCompany provided Pipara with a copy of the disclosures contained in this Amendment No. 1 and requested that Pipara furnish a letter addressed\nto the Securities and Exchange Commission stating whether it agrees with the statements made herein and, if not, identifying the respects\nin which it does not agree.\n\n \n\nAs\nof the date of this filing, the Company has not received such letter from Pipara. The Company will supplement this disclosure if additional\ncorrespondence is received from Pipara regarding the matters disclosed herein.\n\n \n\nDuring\nthe course of the 2025 audit engagement, the Company and Pipara discussed various accounting, financial reporting, documentation, and\naudit matters. The Company is not aware that Pipara identified any matter as a disagreement requiring disclosure under Item 304(a)(1)(iv)\nof Regulation S-K.\n\n \n\n \n\n \n\n \n\n(b)New\nIndependent Registered Public Accounting Firm\n\n \n\nEffective\nApril 15, 2026, the Company engaged Victor Mokuolu, CPA PLLC (“VMCPA”) as its independent registered public accounting firm\nto complete the audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2025 and to review\nthe Company’s interim financial statements.\n\n \n\nThe\nCompany does not maintain a separate audit committee.\n\n \n\nThe\nengagement of VMCPA was authorized by management pursuant to executive authority previously delegated by the Board of Directors. No separate\nvote of the Board of Directors was taken with respect to the engagement of VMCPA.\n\n \n\nDuring\nthe Company’s two most recent fiscal years and the subsequent interim period preceding the engagement of VMCPA, neither the Company\nnor anyone acting on its behalf consulted with VMCPA regarding:\n\n \n\n(i)the\napplication of accounting principles to a specified transaction, either completed or proposed;\n\n   \n\n(ii)the\ntype of audit opinion that might be rendered on the Company’s financial statements;\nor\n\n   \n\n(iii)any\nmatter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of\nRegulation S-K, or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nThe\nCompany expects to file an amended Annual Report on Form 10-K/A containing audited financial statements and the required audit report\nupon completion of the audit procedures currently being performed by VMCPA."}