Company: AGSS
Filing Date: 2025-05-12
Form Type: 10-K
Source: 0001829126-25-003553
Chunk: 290

Company: AMERIGUARD SECURITY SERVICES, INC.
Filing Date: 2025-05-12
Form: 10-K
Item: Item 4
Chunk 290
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, on May 6, 2024, the Board of Directors of the Company
terminated the engagement of BF Borgers as its independent registered accounting firm.

BF Borgers’s reports on
the Company’s financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or a
disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.

There have been no “disagreements”
(as that term is defined in Item 304(a)(1)(iv) of Regulation S-K) and no “reportable event” occurred (as that term is defined
in Item 304(a)(1)(v) of Regulation S-K) during the fiscal years ended December 31, 2023 and 2022 and the subsequent interim period up
to and including May 6, 2024, the date of BF Borgers’s dismissal, between the Company and BF Borgers on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction of
BF Borgers, would have caused them to make reference to the subject matter of the disagreement in connection with their report on the
Company’s financial statements for those periods.

In the May 3, 2024 “Staff
Statement on the Issuer Disclosure and Reporting Obligations in Light of Rule 102(e) Order Against BF Borgers CPA PC” (the “Staff
Statement”), the Commission advised registrants that they may indicate in their Commission filing that BF Borgers is not currently
permitted to appear or practice before the Commission for reasons described in the Order, in lieu of including a letter from BF Borgers
stating whether it agrees with our disclosures under Item 304 of Regulation S-K. In light of the Order and the Staff Statement, we are
not requesting BF Borgers to furnish the Company with such letter.

On May
8, 2024, the Board of Directors of the Company appointed Bush & Associates CPA, LLC (“Bush & Associates”) as the
Company’s new independent registered accounting firm. During the Company’s two most recent fiscal years and through May 8,
2024, neither the Company nor anyone acting on the Company’s behalf consulted Bush & Associates with respect to any of the
matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

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ITEM 9A