Company: DGLY
Filing Date: 2025-05-09
Form Type: 8-K
Source: 0001641172-25-009432
Chunk: 1

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-09
Form: 8-K
Item: Item 4.01
Chunk 1
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 S-K, and requested that RBSM to furnish the Company with
a copy of its letter addressed to the Securities and Exchange Commission (the “ SEC”), pursuant to Item 304(a)(3) of Regulation
S-K, stating whether or not RBSM agrees with the statements related to them made by the Company in this report. A copy of RBSM’s
letter to the SEC dated May 7, 2025 is attached as Exhibit 16.1 to this report.

(b) Appointment of New Independent Registered Public
Accounting Firm

On May 5, 2025, the Audit Committee approved the appointment
of Victor Mokuolu CPA PLLC (“ Mokuolu”) as the Company’s new independent registered public accounting firm, effective
immediately, to perform independent audit services for the fiscal year ending December 31, 2025. During the fiscal years ended December
31, 2024 and 2023 and through May 5, 2025, neither the Company, nor anyone on its behalf, consulted Mokuolu regarding either (i) the application
of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered
with respect to the consolidated financial statements of the Company, and no written report or oral advice was provided to the Company
by Mokuolu that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting
issue; or (ii) 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) or a “reportable event” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

ITEM 9.01. Financial Statements and Exhibits.