Company: BLIS
Filing Date: 2025-07-03
Form Type: 8-K
Source: 0001199835-25-000227
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Company: NAPC Defense, Inc.
Filing Date: 2025-07-03
Form: 8-K
Item: Item 4.01
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Item 4.01      Changes in Registrant’s Certifying Accountant.  

On June 26, 2025, the Board of Directors of NAPC Defense,
Inc. (the “ Company”) approved the dismissal of Astra Audit & Advisory LLC, the Company’s independent registered
public accounting firm, and concurrently approved the engagement of Salberg & Company, P. A. as the Company’s new independent
registered public accounting firm, effective the same date. Astra Audit & Advisory LLC issued the auditor’s report on the Company’s
financial statements for the years ended April 30, 2024, however the annual report for the period ended April 30, 2025, has not been filed,
and will be with the newly appointed firm of Salberg & Company, P. A.

Since there has been no final filing due to the departure
of Astra Audit & Advisory LLC as the auditing firm for the Company, there is no issue as to such annual report for the period ended
April 30, 2025, that exists.

During the Company’s fiscal years ended April
30, 2024 and any subsequent interim period through June 26, 2025, the date of the agreed to and necessary dismissal of Astra Audit &
Advisory LLC, there were no disagreements with Astra Audit & Advisory LLC on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Astra Audit & Advisory LLC satisfaction,
would have caused Astra Audit & Advisory LLC to make reference to the subject matter of the disagreements in connection with their
report on the Company’s consolidated financial statements for such years; and there were not reportable events, as listed in Item
304(a)(l)(v) of Regulation S-K.

The Company provided Astra Audit & Advisory LLC
with a copy of the disclosure contained in this Form 8-K and requested in writing that Astra Audit & Advisory LLC furnish the Company
with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with such disclosures. Astra Audit
& Advisory LLC provided a letter, which was agreed to by the Company on June 26, 2025 stating its agreement with such statements,
which is attached as Exhibit 16.1 to this Form 8-K.

(b) Engagement of New Independent Registered Public Accounting Firm.

Effective June 26, 2025, the Board of Directors of
the Company approved the appointment of Salberg