Company: ZRCN
Filing Date: 2025-05-09
Form Type: 8-K
Source: 0001641172-25-009346
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Company: ZRCN Inc.
Filing Date: 2025-05-09
Form: 8-K
Item: Item 4.01
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Item
4.01 Changes in Registrant’s Certifying Accountant.

(a)
Resignation of Assurance Dimensions, Inc.

On
May 2, 2025, the Audit Committee of the Board of Directors of ZRCN Inc. (the “ Company”) received formal notice from Assurance
Dimensions Inc. (“ AD”) that, in conjunction with its exit from providing audit services to publicly traded companies, AD
had made the decision to resign as the Company’s accountant effective May 2, 2025.

The
reports of AD on the Company’s consolidated financial statements for the fiscal year ended March 31, 2024, did not contain an adverse
opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In connection
with the audits of the Company’s consolidated financial statements for the fiscal year ended March 31, 2024, there were no disagreements
with AD on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedures which,
if not resolved to the satisfaction of ZRCN Inc., would have caused AD to make reference to the matter in their report. There were no
reportable events (as that term is described in Item 304(a)(1)(v) of Regulation S-K) during the fiscal year ended March 31, 2024, or
to the date of resignation by AD.

The
Company has provided a copy of the foregoing disclosures to AD and requested that AD furnish it with a letter addressed to the Securities
and Exchange Commission stating whether AD agrees with the above statements.

A
copy of the letter from AD, dated May 8,2025,
is filed as Exhibit 1.1 to this Form 8-K.

Exhibits

  1.1      Letter from Assurance Dimensions. May 8, 2025                           
  104      Cover                                                                   

Signature

Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.

  Dated:           ZRCN                                                 
  May 8, 2025      Inc., A Delaware Corporation                         
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                   By:                               /s/                
                   Its:                              Jeff