BlueOne Technologies, Inc.

Item 4.01. Changes in Registrant’s Certifying Accountant. On May 11, 2026, the Board of Directors of BlueOne Technologies, Inc., a Nevada corporation, approved the engagement of Dylan Floyd Accounting & Consulting (“Dylan Floyd”) as the Company’s independent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role. During the fiscal years ended March 31, 2024, and March 31, 2025, neither of Salberg’s reports on the financial statements contained 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 reports contained explanatory paragraphs expressing substantial doubt as to the Company’s ability to continue as a going concern. During the fiscal years ended March 31, 2024, and March 31, 2025, and the subsequent interim period from April 1, 2025, through May 11, 2026 (the date of this Current Report on Form 8-K), there were: (i) no “disagreements” as defined in Item 304(a)(1)(iv) of Regulation S-K between the Company and Salberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Salberg’s satisfaction, would have caused Salberg to make reference to the subject matter in its reports for such years and interim period; and (ii) no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K. The Company provided Salberg with a copy of the disclosures in this Report and requested that Salberg furnish a letter to the Securities and Exchange Commission stating whether it agrees with the statements herein. A copy of Salberg’s letter dated May 11, 2026, is attached as Exhibit 16.1. During the fiscal years ended March 31, 2024, and March 31, 2025, and the subsequent interim period from April 1, 2025, through May 11, 2026, neither the Company nor anyone on its behalf consulted with Dylan Floyd regarding: (i) the application of accounting principles to a specific transaction, 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 Dylan Floyd concluded was an important factor in reaching a decision on 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 8.01. Other Events. On March 11, 2026, the Company filed a FINRA corporate action request to change its name from BlueOne Card Inc. to BlueOne Technologies, Inc. The name change became effective on April 15, 2026, and was published on the FINRA OTC Daily List. The name change did not affect the Company’s trading symbol, CUSIP number, or capital structure. All outstanding stock certificates of BlueOne Card Inc. continue to represent shares of BlueOne Technologies, Inc.