Company: AIRJW
Filing Date: 2025-05-27
Form Type: DEFA14A
Source: 0000950170-25-077808
Chunk: 1

Company: AirJoule Technologies Corp.
Filing Date: 2025-05-27
Form: DEFA14A
Chunk 1
---
 Meeting or any adjournment or postponement thereof.

Change in Company’s Certifying Accountant

On May 27, 2025, the Company filed a Current Report on Form 8-K (the “Form 8-K”) announcing that on May 20, 2025, the Audit Committee of the Board had dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm and appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to execution of an engagement letter following the completion of Deloitte’s customary client acceptance procedures, effective as of May 20, 2025.

As disclosed in the Form 8-K, BDO’s reports on the Company’s consolidated financial statements for each of the fiscal years ended December 31, 2024 and December 31, 2023 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During each of the fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim period through May 20, 2025, the date of BDO’s dismissal, there were no “disagreements,” as that term is defined in Item 304(a)(1)(iv) of the Securities and Exchange Commission’s (the “SEC”) Regulation S-K (“Regulation S-K”), between the Company and BDO 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 BDO, would have caused BDO to make reference to the subject matter of the disagreement in its reports on the Company’s consolidated financial statements for such years.

There were no “reportable events,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K, during either of the fiscal years ended December 31, 2024 or December 31, 2023, and the subsequent interim period through the date of dismissal, except that the Company identified a material weakness in its internal control over financial reporting which pertains to internal controls over complex accounting issues, including the application of the reverse recapitalization accounting for the Company’s business combination and the variable interest entity accounting for the Company’s interest in AirJoule, LLC. As disclosed in Item 9A, Controls