Company: CCIXW
Filing Date: 2025-12-05
Form Type: S-4/A
Source: 0001193125-25-309933
Chunk: 604

Company: Churchill Capital Corp IX/Cayman
Filing Date: 2025-12-05
Form: S-4/A
Chunk 604
---
 public accounting firm, as stated in their report thereon and included in this proxy statement/prospectus, in reliance upon such report and upon the authority of such firm as experts in accounting and auditing.

The consolidated financial statements of Plus Automation, Inc. as of December 31, 2023 and for the five months ended December 31, 2023, included in this proxy statement/prospectus, have been so included in reliance on the report (which contains an explanatory paragraph relating to the Company’s ability to continue as a going concern as described in Note 1 to the consolidated financial statements) of BPM LLP, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting.

The financial statements of Plus Automation, Inc. as of and for the year ended December 31, 2024 and as of and for the six months ended June 30, 2025 included in this proxy statement/prospectus, have been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report. Such financial statements are included in reliance upon the report of such firm given their authority as experts in accounting and auditing.

<div align='center'>401

change in accountants</div>

On March 25, 2025, PlusAI, as ratified by the PlusAI Board of Directors, dismissed PricewaterhouseCoopers, (“PwC”), as its independent registered public accounting firm. Effective May 10, 2025, as ratified by the PlusAI Board of Directors, PlusAI approved the appointment of Deloitte & Touche LLP (“Deloitte”), as its new independent registered public accounting firm to audit PlusAI’s consolidated financial statements as of and for the fiscal year ending December 31, 2025 and PlusAI’s consolidated financial statements as of and for the fiscal year ended December 31, 2024. As ratified by the PlusAI Board of Directors, and effective March 27, 2025, PlusAI also engaged BPM LLP (“BPM”) as its independent registered public accounting firm to re-audit PlusAI’s consolidated financial statements as of and for the five months ended December 31, 2023.

PwC’s report on PlusAI’s consolidated financial statements for the five months ended December 31, 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.

During the five months ended