{"url_path":"/sec/zcar/10-k/2026/item-9","section_key":"item-9","section_title":"Item 9 ****Changes in and Disagreements With Accountants on Accounting and Financial Disclosures**","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1854275/0001213900-26-078029-index.html","accession_number":"0001213900-26-078029","cik":"0001854275","ticker":"ZCAR","issuer_name":"Zoomcar Holdings, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1854275/0001213900-26-078029-index.html","primary_entity_key":"0001854275","primary_entity_name":"Zoomcar Holdings, Inc."},"word_count":245,"has_tables":true,"body_markdown":"*  *\n\n**Item 9.****Changes in and Disagreements With Accountants on Accounting and Financial Disclosures**\n\n \n\nAs previously reported in the Company’s\nCurrent Report on Form 8-K filed with the SEC on August 1, 2025, effective July 29, 2025, Grant Thornton Bharat LLP ceased to serve as\nthe Company’s independent registered public accounting firm and Bansal & Co. LLP was engaged as the Company’s independent\nregistered public accounting firm. The disclosures required by Item 304 of Regulation S-K with respect to such change were previously\nreported in such Form 8-K, together with the letter of Grant Thornton Bharat LLP filed as Exhibit 16.1 thereto. Grant Thorton\nBharat LLP for the fiscal years ended March 31, 2025 and March 31, 2024, recorded the following “reportable events” (as such\nterm is defined in Item 304(a)(1)(v) of Regulation S-K):\n\n \n\n“As disclosed in Part II, Item 9A\nof the Company’s Annual Report on Form 10-K for the year ended March 31, 2025, the Company’s management determined that the\nCompany’s internal control over financial reporting was not effective as of the end of such periods due to the existence of certain\nmaterial weaknesses” (*Refer to Material Weaknesses described in Annual Report on Form 10-K - Item 9A Controls and Procedures\nfor the years ended March 31, 2025 and March 31, 2026.*\n\n* *\n\nThe Material Weaknesses in the Internal Controls identified in the above\nmentioned Annual Report on 10-K have been remediated as described in detail under *Item 9-A of this Annual Report on Form 10-K*."}