Current Report · Items 4.01, 9.01 · 8-K
Mobiquity Technologies, Inc.
MOBQOTCEQUITYCurrent
Changes in Registrant's Certifying Accountant
Item 4.01. Changes in Registrant’s Certifying Accountant. On June 18, 2026, Stephano Slack LLC (“Slack”) and Mobiquity Technologies, Inc. (the “Company”) mutually agreed to terminate services of Slack as the role as independent registered public accounting form for the Company.…
Disclosure sections
Item 4.01Item 4.01 - Changes in Certifying Accountant
Item 4.01. Changes in Registrant’s Certifying Accountant.
On June 18, 2026, Stephano Slack LLC (“Slack”) and Mobiquity
Technologies, Inc. (the “Company”) mutually agreed to terminate services of Slack as the role as independent registered public
accounting form for the Company.
The reports of Stephano on the Company’s
consolidated financial statements for the fiscal year ended December 31, 2025 did not contain an adverse opinion or disclaimer of opinion
and were not qualified or modified as to accounting principles or audit scope. Stephano’s report on the Company’s consolidated
financial statements for the fiscal year ended December 31, 2025 contained an explanatory paragraph expressing substantial doubt about
the Company’s ability to continue as a going concern.
During the fiscal year ended December 31,
2025 and the subsequent interim period through the date of dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions) between the Company and Stephano on any matter of accounting principles or practices.
During the fiscal year ended December 31,
2025 and the subsequent interim period through the date of dismissal, there was a reportable event (as defined in Item 304(a)(1)(v)
of Regulation S-K). Specifically, Stephano’s report on the Company’s consolidated financial statements for the fiscal year
ended December 31, 2025 contained an explanatory paragraph expressing substantial doubt about the Company’s ability to continue
as a going concern. Except for the foregoing, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company provided Slack with a copy of the above disclosures and
requested that Slack furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements
made herein. A copy of Slack’s letter dated June 24, 2026 is filed as Exhibit 16.1 to this Current Report on Form 8-K
Newly Engaged Independent Registered Public Accounting Firm
On June 18, 2026, the Company engaged M&K, CPA’s LLC (“M&K”)
as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026. In evaluating the
engagement of a successor auditor, the Company considered several factors, including industry experience, public company audit capabilities,
responsiveness, anticipated cost efficiencies, and experience assisting emerging growth and micro-cap public companies with capital markets
initiatives, including preparation for potential national exchange uplisting requirements. The Company believes M&K's qualifications
and experience are well aligned with its current stage of growth and strategic objectives.
During the Company’s fiscal year ended December 31, 2025 and
the subsequent interim period through June 18, 2026, neither the Company nor anyone on its behalf has consulted with M&K regarding
(i) 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 financial statements, and neither a written report nor oral advice was provided to the Company
that M&K concluded 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 within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or
(iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.