Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 605

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 605
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 December 31, 2023 and the subsequent period through March 25, 2025, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PwC’s satisfaction, would have caused PwC to make reference to the subject matter of the disagreement in connection with its reports. Additionally, there were no “reportable events” requiring disclosure pursuant to Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto except for the material weakness in internal control over financial reporting related to the sufficiency of accounting and internal control personnel.

In accordance with Item 304(a)(3) of Regulation S-K, PlusAI provided PwC with a copy of the disclosures set forth above and requested that PwC furnish a letter addressed to the SEC stating whether it agrees with such disclosures. PwC’s letter, dated September 18, 2025, is filed herewith as Exhibit 16.1 to the registration statement of which this proxy statement/prospectus forms a part.

Effective May 10, 2025, as ratified by the PlusAI Board of Directors, PlusAI approved the appointment of Deloitte as its new independent registered public accounting firm for the fiscal years ended December 31, 2024 and 2025. During the fiscal years ended December 31, 2023 and December 31, 2024, and the subsequent period through May 10, 2025, neither PlusAI nor anyone acting on its behalf consulted with Deloitte regarding (1) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on PlusAI’s consolidated financial statements, where either a written report or oral advice was provided that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (2) any matter that was the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto; or (3) any reportable event as defined in Item 304(a)(1)(v) of Regulation S-K.

Effective March 27, 2025, as ratified by the PlusAI Board of Directors, PlusAI appointed BPM as its new independent registered public accounting firm for the limited scope of auditing the PlusAI’s consolidated financial statements for