Company: IMG
Filing Date: 2025-01-24
Form Type: 8-K
Source: 0001493152-25-003579
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Company: CIMG Inc.
Filing Date: 2025-01-24
Form: 8-K
Item: Item 4.01
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Item
4.01. Changes in Registrant’s Certifying Accountant

Termination
of Current Independent Registered Public Accounting Firm

The
Audit Committee (the “ Audit Committee”) of the Board of Directors of CIMG Inc. (the “ Company”) has approved the
termination of MaloneBailey, LLP (“ MaloneBailey”) as its independent registered public accounting firm, effective January
20, 2025.

The
reports of MaloneBailey on the Company’s financial statements as of and for the two most recent fiscal years ended September 30,
2023 and September 30, 2022, did not contain any adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified
as to uncertainty, audit scope or accounting principles, except for an explanatory paragraph regarding our ability to continue as a going
concern..

During
the Company’s fiscal years ended September 30, 2024 and September 30, 2023, and the subsequent interim period through January 20,
2025: (1) there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions
to Item 304) with MaloneBailey 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 MaloneBailey would have caused MaloneBailey to make reference
to the subject matter of such disagreements in connection with its reports on the financial statements for such periods and (2) there
were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K.

The
Company provided MaloneBailey with a copy of this report prior to its filing with the Securities and Exchange Commission (the “ SEC”)
and requested that MaloneBailey furnish the Company with a letter addressed to the SEC stating whether MaloneBailey agrees with the statements
made by the Company in this report and, if not, stating the respects, if any, in which MaloneBailey does not agree with such statements.
A copy of the letter from MaloneBailey is filed with this Current Report on Form 8-K as Exhibit 16.1.

New
Independent Registered Public Accounting Firm

On
January 20, 2025, the Company appointed Assentsure PAC (“ Assentsure”) to serve as the Company’s independent registered
public accounting firm to audit its financial statements for the year ended September 30,