UMeWorld Inc.

ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT (b) New Independent Registered Public Accounting Firm On February 5, 2026, UMeWorld Inc. (the “Company”) engaged WSJ & Partners (No. AF 002020) (“WSJ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026. The engagement was approved by the Company’s Board of Directors. As previously disclosed in the Company’s Current Report on Form 8-K filed on January 5, 2026, J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025, and furnished a letter to the Securities and Exchange Commission regarding such resignation. During the Company’s two most recent fiscal years and through the subsequent interim period preceding WSJ’s engagement, neither the Company nor anyone on its behalf consulted with WSJ regarding: (i) the application of accounting principles to any specified 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 that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).