{"url_path":"/sec/zone/8-k/2026-05-18/item-4-02","section_key":"item-4-02","section_title":"Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-05-18","source_url":"https://www.sec.gov/Archives/edgar/data/1956741/0001213900-26-058477-index.html","accession_number":"0001213900-26-058477","cik":"0001956741","ticker":"ZONE","issuer_name":"Zone Frontier Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1956741/0001213900-26-058477-index.html","primary_entity_key":"0001956741","primary_entity_name":"CleanCore Solutions, Inc."},"word_count":620,"has_tables":true,"body_markdown":"** **\n\n \n\n \n\n \n\n \n\n \n\n**Item 4.02.\nNon-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.**\n\n \n\nOn May 18, 2026, the Audit Committee of the Board\nof Directors (the “Audit Committee”) of CleanCore Solutions, Inc. (the “Company”), after discussion with management,\nand after consultation with the Company’s independent registered public accounting firm, TAAD, LLP (“TAAD”), concluded\nthat the Company’s previously issued unaudited condensed consolidated financial statements included in the Company’s Quarterly\nReport on Form 10-Q for the fiscal quarter ended March 31, 2026, filed with the Securities and Exchange Commission (the “SEC”)\non May 11, 2026 (the “Q3 2026 10-Q”), should no longer be relied upon and should be restated.\n\n \n\nThe determination results from the Company’s\nidentification of an error related to the Company’s cancellation of an asset management agreement, which resulted in the non-cash\ntransfer of 70,000,000 Dogecoins, not having been recorded in the Company’s accounting system, and not having been verified against\nan independent source during reconciling. As a result, the Company’s digital assets were overstated, while net loss and general\nand administrative expenses were understated.\n\n \n\nManagement has evaluated the effect of the error\nand restatement on the Company’s disclosure controls and procedures and internal control over financial reporting and has concluded\nthat a material weakness existed in internal control over financial reporting as of March 31, 2026, related to the Company’s Digital\nAsset Reconciliation Control. Specifically, the control failed to identify a discrepancy between the internal asset holding worksheet\nand the actual assets held in corporate wallets because the reconciliation was performed against a static sub-ledger rather than being\nverified against independent source data. Management is implementing remedial measures, including: (i) updating the Digital Asset Reconciliation\nControl to ensure that reconciliations check recorded balances against actual custodial statements with time-stamped proof of wallet balances;\n(ii) amending the month-end close checklist to require formal sign-off certifying that all asset-bearing contract terminations have been\ndisclosed to Accounting; and (iii) implementing a secondary review for any transfer of digital assets exceeding $100,000 to ensure immediate\nderecognition in the general ledger.\n\n \n\nThe Company intends to file an amendment to the\nQ3 2026 10-Q (a “Form 10-Q/A”) to include restated unaudited condensed consolidated financial statements and related disclosures\nfor the quarter ended March 31, 2026.\n\n \n\nAs required by Item 4.02 of Form 8-K, the Company’s\nmanagement and the Audit Committee have discussed the matters disclosed in this Current Report with TAAD, the Company’s independent\nregistered public accounting firm.\n\n \n\n**Cautionary Note Regarding Forward-Looking Statements**\n\n \n\n*This Current Report on Form 8-K contains forward-looking\nstatements within the meaning of the Private Securities Litigation Reform Act of 1995, including statements regarding the expected impact\nof the error and restatement; the timing, form, and scope of any amended or future SEC filings; the expected conclusions regarding disclosure\ncontrols and procedures and internal control over financial reporting; and the Company’s remediation plans. These forward-looking\nstatements are based on current expectations and assumptions and are subject to risks and uncertainties, including the discovery of additional\ninformation during the preparation of the restated financial statements or in connection with review procedures by the Company’s\nindependent registered public accounting firm, as well as the risk factors described in the Company’s SEC filings. Actual results\nmay differ materially from those indicated by these forward-looking statements. The Company undertakes no obligation to update any forward-looking\nstatements to reflect events or circumstances after the date of this report, except as required by law.*\n\n \n\n1 \n\n \n\n \n\n**SIGNATURES**\n\n** **\n\nPursuant to the requirements\nof the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto\nduly authorized.\n\n \n\nDate: May 18, 2026\n**CLEANCORE SOLUTIONS, INC.**\n\n \n \n\n \n/s/ Tyler Hassen\n\n \nName: \nTyler Hassen\n\n \nTitle:\nChief Executive Officer\n\n \n\n2"}