Company: FOXX
Filing Date: 2025-05-06
Form Type: 8-K
Source: 0001213900-25-040241
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Company: Foxx Development Holdings Inc.
Filing Date: 2025-05-06
Form: 8-K
Item: Item 4.01
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Item 4.01

Changes in Registrant’s Certifying Accountant.

(a) Resignation of Independent Registered Public Accounting Firm

On November 1, 2024, CBIZ CPAs P. C. acquired (the “ Acquisition”)
the attest business of Marcum LLP (“ Marcum”). In connection with the Acquisition, on May 1, 2025, Marcum resigned as the independent
registered public accounting firm of Foxx Development Holdings Inc. (the “ Company”). The Audit Committee of the Board of Directors
of the Company (the “ Audit Committee”) accepted Marcum’s resignation. Marcum acted as the independent registered public
accounting firm of Foxx Development Inc. (“ Foxx Development”), a Texas corporation, during the fiscal years ended June 30,
2024 and 2023. On September 26, 2024, Foxx Development was merged with and into a wholly-owned subsidiary of the Company (the “ Merger”),
as described in detail in the Company’s Current Report on Form 8-K filed on October 2, 2024. Following the Merger, Marcum remained
as the auditor of the Company and reviewed the unaudited interim financial statements of the Company for the period ended September 30,
2024 and December 31, 2024.

The reports of Marcum on Foxx Development’s financial statements
for the fiscal year ended June 30, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or
modified as to uncertainty, audit scope or accounting principles, except that each report contained an explanatory paragraph which noted
that there was substantial doubt about the Foxx Development’s ability to continue as a going concern.

During the fiscal years ended June 30, 2024 and 2023 for Foxx Development, and the subsequent
interim periods of the Company following the Merger and through May 1, 2025, there have been no (i) “disagreements” (as defined
in Item 304(a)(1)(iv) of Regulation S-K and the rules and regulations of the U. S. Securities and Exchange Commission (the “ SEC”))
with Marcum on any matter of accounting principles or practices, financial statement disclosure or reviewing scope or procedure, and (ii)
“reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K), except for:

  material weaknesses in