Company: DREM
Filing Date: 2025-08-19
Form Type: 8-K
Source: 0001641172-25-024779
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Company: Dream Homes & Development Corp.
Filing Date: 2025-08-19
Form: 8-K
Item: Item 4.01
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Item
4.01. Change in Registrant’s Certifying Accountant.

(a)
Dismissal of Independent Registered Public Accounting Firm

On
August 13, 2025, Dream Homes & Development Corporation (the “ Company”) dismissed Olayinka Oyebola & Co. (“ O& O”)
as the Company’s independent registered public accounting firm, as the Company became aware that O& O was not currently permitted
to appear or practice before the Securities and Exchange Commission. The dismissal was approved by the Company’s Board of Directors
and became effective on August 13, 2025.

O& O’s
reports on the Company’s financial statements for the fiscal year ended December 31, 2024 did not contain an adverse opinion or
a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for an explanatory
paragraph regarding the Company’s ability to continue as a going concern.

During
the Company’s fiscal year ended December 31, 2024, and the subsequent interim period through August 18, 2025, (i) there were no
disagreements with O& O on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of O& O, would have caused O& O to make reference to the subject
matter of the disagreement in connection with its reports on the financial statements, and (ii) there were no reportable events as defined
in Item 304(a)(1)(v) of Regulation S-K.

(b)
Engagement of New Independent Registered Public Accounting Firm

Effective
August 18, 2025, the Company engaged LAO Professionals (“ LAO”) as its new independent registered public accounting firm.
The engagement was approved by the Company’s Board of Directors.

During
the Company’s two most recent fiscal years ended December 31, 2024, and December 31, 2023, and the subsequent interim period through
August 18, 2025, neither the Company nor anyone acting on its behalf consulted with LAO regarding (i) the application of accounting principles
to any specific transaction, completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial
statements, or (ii) any matter that was either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a
reportable event as defined