# EDGAR Filing Document

**Accession Number:** 0001109262
**File Stem:** 0001683168-26-001486
**Filing Date:** 2026-3
**Character Count:** 8568
**Document Hash:** de5583eb033c364e93514679830a49b7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-26-001486.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0001683168-26-001486

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20260303

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20260304

**DATE AS OF CHANGE**: 20260304

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Allied Energy, Inc.
- **CENTRAL INDEX KEY:** 0001109262
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-NONSTORE RETAILERS [5960]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 223084979
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-30053
- **FILM NUMBER:** 26721828

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 104-360 COLLEGE STREET
- **STREET 2:** SUITE #251
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M5T 1S6
- **BUSINESS PHONE:** 888-458-2454

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 104-360 COLLEGE STREET
- **STREET 2:** SUITE #251
- **CITY:** TORONTO
- **PROVINCE COUNTRY:** A6
- **ZIP:** M5T 1S6

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TECHNOL FUEL CONDITIONERS INC
- **DATE OF NAME CHANGE:** 20020212

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BRAZILIAN SERVICES COM INC
- **DATE OF NAME CHANGE:** 20000314

?xml version='1.0' encoding='ASCII'? Allied Energy 8-K

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): March 4, 2026 (**March 3, 2026)**

Commission File No. 000-30053

**<u>ALLIED ENERGY, INC.</u>**

(Exact name of registrant as specified in its charter)

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| | |
|:---|:---|
| **Florida** | **22-3084979** |
| (State or other jurisdiction of | (I.R.S. Employer |
| incorporation or organization) | Identification No.) |

---

**104-360 College Street Suite #251**

**Toronto, ONT M5T 1S6**

**<u>Canada</u>**

(Address of principal executive offices, zip code)

**1-888-458-2454**

(Registrant's telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act: None.

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| | | |
|:---|:---|:---|
| **Title of each class** | **Trading Symbol(s)** | **Name of each exchange on which registered** |
| N/A | N/A | N/A |

---

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter). ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☒

**Item 4.01. Changes in Registrant's Certifying Accountant.**

*Resignation of Independent Registered Public Accounting Firm*

On March 3, 2026, Allied Energy, Inc. (the "Company") dismissed Victor Mokuolu, CPA PLLC ("VM CPA") as the Company's independent registered public accounting firm. The Company first notified VM CPA of its intent on February 24, 2026 and provided official dismissal notice on March 4, 2026 including a copy of this Form-8-K. The decision to change accountants was approved by the Company's Board of Directors ("Board") on March 3, 2026.

The Auditor's reports on the Company's consolidated financial statements for the fiscal years ended December 31, 2023 and 2024, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that the audit report of VM CPA on the Company's financial statements for fiscal years 2023 and 2024 contained an explanatory paragraph which noted that there was substantial doubt about the Company's ability to continue as a going concern.

During the fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through March 3, 2026, (i) there were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and the Auditor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Auditor, would have caused the Auditor to make reference to the subject matter of such disagreements in connection with its reports on the Company's financial statements for such years and interim period, and (ii) there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided the Auditor with a copy of the foregoing disclosures and requested that the Auditor furnish a letter addressed to the Securities and Exchange Commission (SEC) stating whether it agrees with the statements made herein. A copy of the Auditor's letter, dated March 4, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

*Engagement of New Independent Registered Public Accounting Firm*

 

On March 3, 2026, the Company, upon the Board's approval, engaged J&S Associate PLT (the "New Auditor") as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.

During the Company's two most recent fiscal years and the subsequent interim period through the date of this report, neither the Company nor anyone on its behalf consulted with the New Auditor regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and no written report or oral advice was provided by the New Auditor that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K; or (iii) any reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.

**Item 9.01. Financial Statements and Exhibits.**

(d) *Exhibits* – The following exhibits are filed as part of this report:

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| | |
|:---|:---|
| **Exhibit<br> No.** | **Description** |
| 16.1 | [Letter from Victor Mokuolu CPA PLLC addressed to the Securities and Exchange Commission dated March 4, 2026](aggi_ex1601.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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**<u>SIGNATURES</u>**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

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| | |
|:---|:---|
|  | **Allied Energy, Inc.** |
| Dated: March 4, 2026 | */s/ Adrian Capobianco* |
|  | By: Adiran Capobianco |
|  | Chief Executive Officer |

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## Exhibit 16.1

**Exhibit 16.1**

![](image_002.jpg)

**March 4, 2026**

To: Securities and Exchange Commission

We, Victor Mokuolu, CPA PLLC (the "Firm") was notified via email on February 24, 2026, by Allied Energy, Inc. (the "Company") of intent to change the Company's accountants and to cease our services as accountants. The Firm issued its last and final Report of Independent Registered Public Accounting Firm on the Company's financial statements for the year ended December 31, 2024.

Please accept this letter addressed to the Securities and Exchange Commission, stating Victor Mokuolu, CPA PLLC agrees with the statements made by the Company in its Item 4.01(a) of Form 8-K filed by the Company, dated on March 4, 2026. The Firm received official notice of dismissal and draft of Form 8-K on March 4, 2026.

Very truly yours,

![](image_001.jpg)

**Houston, Texas**