Company: QXO-PB
Filing Date: 2025-03-26
Form Type: 8-K
Source: 0000950142-25-000846
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Company: QXO, Inc.
Filing Date: 2025-03-26
Form: 8-K
Item: Item 4.01
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Item 4.01      Changes in Registrant’s Certifying Accountant.  

(a) Dismissal
of Former Independent Registered Public Accounting Firm

On March 25, 2025, the Audit Committee (the
“ Committee”) of the Board of Directors of QXO, Inc. (the “ Company”) approved the decision to change the Company’s
independent registered public accounting firm and dismissed Marcum LLP (“ Marcum”) as its independent registered public accounting
firm for the fiscal year ending December 31, 2025.

The reports of Marcum on the Company’s
consolidated financial statements, which were included in the Company’s Annual Report on Form 10-K for the fiscal years ended December
31, 2024 and 2023, did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit
scope or accounting principles.

During the fiscal years ended December 31, 2024
and 2023, and the subsequent interim period through March 25, 2025, there were no (1) disagreements (within the meaning of Item 304(a)(1)(iv)
of Regulation S-K) with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope
or procedure which, if not resolved to Marcum’s satisfaction, would have caused Marcum to make reference to the subject matter of
such disagreement in connection with its report, or (2) reportable events (within the meaning of Item 304(a)(1)(v) of Regulation S-K).

In accordance with Item 304(a)(3) of Regulation
S-K, the Company provided Marcum with a copy of the foregoing disclosures and requested that Marcum furnish it with a letter addressed
to the U. S. Securities and Exchange Commission (the “ SEC”) stating whether Marcum agrees with the above statements. A copy
of Marcum’s letter, dated March 25, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Appointment
of New Independent Registered Public Accounting Firm

On March 25, 2025, the Committee approved the
appointment of Deloitte & Touche LLP (“ Deloitte”) as the Company’s new independent registered public accounting
firm for the fiscal year ending December 31, 2025, and related interim periods, subject to Deloitte’s customary client acceptance
procedures.

During the Company’s fiscal