Company: RHNO
Filing Date: 2025-11-25
Form Type: 8-K
Source: 0001493152-25-024953
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Company: RHINO BITCOIN INC.
Filing Date: 2025-11-25
Form: 8-K
Item: Item 4.01
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Item
4.01 Changes in Registrant’s Certifying Accountant.

On
November 19, 2025, JP Centurion & Partners PLT (“ Centurion”) resigned as the independent registered public accounting
firm of Rhino Bitcoin Inc. (the “ Company”).

During
the Company’s fiscal years ended July 31, 2025 and 2024 and the subsequent interim period through November 19, 2025, there were
(i) no disagreements with Centurion on any matter of accounting principles or practices, financial statement disclosure, or auditing
scope of procedures, which disagreements, if not resolved to the satisfaction of Centurion, would have caused Centurion to make reference
to the subject matter of the disagreements in connection with its reports on the Company’s financial statements, and (ii) no “reportable
events,” as defined in Item 304(a)(1)(v) of Regulation S-K.

The
audit reports of Centurion on the Company’s financial statements as of and for the years ended July 31, 2025 and 2024, did not
contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting
principles, except that, the audit reports included an explanatory paragraph with respect to the uncertainty as to the Company’s
ability to continue as a going concern.

The
Company provided Centurion with a copy of the disclosures in this Current Report on Form 8-K and requested that Centurion furnish the
Company with a letter addressed to the Securities and Exchange Commission stating whether Centurion agrees with the above statements.
A copy of the letter from Centurion is filed as an exhibit to this report.

On
November 21, 2025, the Company engaged Fruci & Associates II, PLLC (“ Fruci”) as the Company’s independent registered
public accounting firm. Fruci is the independent registered public accounting firm of Rhino Digital Inc. (“ Rhino Digital”),
the Company’s wholly owned subsidiary.

During
the Company’s two most recent fiscal years and in the subsequent interim period through November 21, 2025, neither the Company
nor anyone acting on its behalf consulted with Fruci with respect to the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that would have been rendered on the Company’s financial statements,
or any other matters set forth in Item 304(a)(2)(i) or