Company: CDT
Filing Date: 2025-04-25
Form Type: 8-K
Source: 0001641172-25-006224
Chunk: 1

Company: CDT Equity Inc.
Filing Date: 2025-04-25
Form: 8-K
Item: Item 4.01
Chunk 1
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 have been numerous, recurring errors in account
balances and disclosures, (iii) the Company has not designed adequate and appropriate internal controls under an appropriate internal
control over financial reporting framework, (iv) the Company did not appropriately review and evaluate the accounting implications of
all material transactions that occurred in the audit period which resulted in a restatement of previous periods, and (v) the review controls
around certain related party transactions did not operate consistently and the review of such transactions was not always contemporaneously
documented, each as disclosed in the Company’s Annual Report for the fiscal year ended December 31, 2024.

During
the Company’s two most recent fiscal years ended December 31, 2024 and 2023 and the subsequent period prior to the engagement of
CBIZ CPAs on April 25,2025,
neither the Company nor anyone on its behalf has consulted with CBIZ CPAs on either (a) the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated
financial statements, and neither a written report nor oral advice was provided to the Company by CBIZ CPAs that CBIZ CPAs concluded
was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue,
or (b) any matter that was the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable
event as set forth in Item 304(a)(1)(iv) of Regulation S-K.

The
Company provided Marcum with a copy of this Current Report on Form 8-K prior to its filing with the U. S. Securities and Exchange Commission
(the “ SEC”) and requested that Marcum furnish the Company with a letter addressed to the SEC stating whether it agrees with
the above statements made by the Company in response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which
it does not agree. A copy of Marcum’s letter, dated April 24, 2025, is filed as Exhibit 16.1 (which is incorporated by reference
herein) to this Current Report on Form 8-K.

Item
9.01 Financial Statements and Exhibits.