Company: HCTI
Filing Date: 2025-10-15
Form Type: DEF 14A
Source: 0001213900-25-099128
Chunk: 22

Company: Healthcare Triangle, Inc.
Filing Date: 2025-10-15
Form: DEF 14A
Chunk 22
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attend the virtual Annual Meeting and the representative will have an opportunity to make a statement if he or she so chooses. The representative
will also be available to respond to appropriate questions from stockholders.

Change in Independent Registered Public Accounting Firm

As we previously disclosed, M&K, our previous
independent public accountant, was replaced by our Audit Committee effective as of April 10, 2025. On April 11, 2025, the Audit Committee
approved appointing SRCO as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal
year ending December 31, 2025.

M&K’s audit reports on our consolidated
financial statements as of and for the fiscal years ended March 31, 2023 and 2024 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.

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During the fiscal years ended March 31,
2023 and 2024, there were no disagreements with M&K on any matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to M&K’s satisfaction, would have caused M&K to make
reference to the subject matter thereof in connection with its reports for such periods. During our two most recent fiscal years ended
March 31, 2023 and 2024, neither we, nor anyone on our behalf, consulted with SRCO regarding either (i) the application of
accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on
our consolidated financial statements, and neither a written report nor oral advice was provided to us that SRCO concluded was an important
factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter that
was either the subject of a disagreement (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).

In accordance with Item 304(a)(3) of Regulation S-K, we
provided M&K with a copy of the disclosures it made in our Current Report on Form 8-K filed on April 11, 2025, and requested
from M&K a letter addressed to the SEC indicating whether it agrees