Company: DGLY
Filing Date: 2025-05-09
Form Type: 8-K
Source: 0001641172-25-009432
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Company: DIGITAL ALLY, 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) Dismissal of Independent Registered Public
Accounting Firm

On May 5, 2025, the Audit Committee (the “ Audit
Committee”) of the Board of Directors of Digital Ally, Inc. (the “ Company”) approved the dismissal of RBSM LLP (“ RBSM”)
as the Company’s independent registered public accounting firm.

The reports of RBSM on the Company’s consolidated
financial statements for the fiscal years ended December 31, 2024 and 2023 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 that RBSM’s reports on the consolidated
financial statements of the Company as of and for the years December 31, 2024 contained an explanatory paragraph stating that “ The
accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed
in Note 1 to the consolidated financial statements, the Company has incurred substantial operating losses and will require additional
capital to continue as a going concern. This raises substantial doubt about the Company’s ability to continue as a going concern.
Management’s plans regarding these matters are also described in Note 1. The consolidated financial statements do not include any
adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification
of liabilities that may result from the outcome of this uncertainty.”

During the fiscal years ended December 31, 2024 and
2023, and through May 5, 2025, there have been no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and
related instructions) with RBSM on any matter of accounting principles or practices, financial statement disclosure or auditing scope
or procedure, which disagreements if not resolved to the satisfaction of RBSM would have caused RBSM to make reference thereto in its
reports on the consolidated financial statements for such years. During the fiscal years ended December 31, 2024 and 2023, and through
May 5, 2025, there have been no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company provided RBSM with a copy
of the disclosure it is making herein in response to Item 304(a) of Regulation