Company: SERV
Filing Date: 2025-03-06
Form Type: 8-K
Source: 0001213900-25-021244
Chunk: 1

Company: Serve Robotics Inc. /DE/
Filing Date: 2025-03-06
Form: 8-K
Item: Item 4.01
Chunk 1
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Item 4.01. Changes in Registrant’s Certifying
Accountants.

(a) Dismissal of Independent Registered Public
Accounting Firm

On March 4, 2025, the Audit Committee (the “ Audit
Committee”) of the Board of Directors of the Company approved the decision to change its independent registered public accounting
firm and dismissed dbbmckennon (“dbb”) as its independent registered public accounting firm, to be effective upon the completion
of dbb’s audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2024.

The audit report of dbb on the Company’s consolidated
financial statements as of and for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer
of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Company’s fiscal years ended December 31, 2024 and 2023,
and the subsequent interim period through March 4, 2025, there were no (i) “disagreements” (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) between the Company and dbb 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 dbb, would have caused
dbb to make reference to the subject matter of the disagreement in their reports on the financial statements for such years, or (ii)
“reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K), other than the material weaknesses identified by
dbb as disclosed in the Company's Annual Reports on Form 10-K filed on February 29, 2024 and on March 6, 2025.

In accordance with Item 304(a)(3) of Regulation
S-K, the Company has provided dbb with a copy of the foregoing disclosures and has requested that dbb furnish the Company with a letter
addressed to the Securities and Exchange Committee stating whether dbb agrees with the statements made by the Company set forth above.
A copy of dbb’s letter, dated March 6, 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 4, 2025, the Audit Committee approved
the