Item 4.01 Changes in Registrant’s Certifying Accountant. (a) Dismissal of Previous Independent Registered Public Accounting Firm On August 6, 2026, the board of directors (the “Board”) and audit committee of the Board (the “Audit Committee”) of Nexentis Technologies Inc.…
Filed Aug 6, 2026Accepted Aug 6, 2026, 4:06 PM EDTCIK 1789192Accession 0001493152-26-036335
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Item 4.01Item 4.01 - Changes in Certifying Accountant
Item 4.01 Changes in Registrant’s
Certifying Accountant.
(a) Dismissal of Previous Independent Registered Public Accounting Firm
On
August 6, 2026, the board of directors (the “Board”) and audit committee of the Board (the “Audit Committee”)
of Nexentis Technologies Inc. (the “Company”) approved the dismissal of Somekh Chaikin, a member firm of KPMG International
(“KPMG Israel”), as its independent registered public accounting firm, effective on August 6, 2026. For the years ended December
31, 2025 and 2024, the audit reports of KPMG Israel did not contain an adverse opinion or disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope, or accounting principles, except that such reports contained a separate paragraph stating
that the Company has suffered recurring losses from operations and has a net capital deficiency, that raise substantial doubt about its
ability to continue as a going concern and stating that management’s plans in regard to these matters were also described in Note
1C to the consolidated financial statements.
During
the Company’s two most recent fiscal years ended December 31, 2025 and 2024, there were no disagreements, within the meaning of
Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (“Regulation S-K”)
and the related instructions thereto, with KPMG Israel 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 KPMG Israel, would have caused it to make
reference to the subject matter of the disagreements in connection with its reports. Also, during this same period, there were no reportable
events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.
The
Company has provided KPMG Israel with the disclosures under this Item 4.01(a), and has requested them to furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Item 4.01(a)
and, if not, stating the respects in which it does not agree. KPMG Israel responded with a letter dated August 6, 2026, a copy of which
is annexed hereto as Exhibit 16.1 stating that KPMG Israel agrees with the statements set forth above.
(b) Engagement of New Independent Registered Public Accounting Firm
On
August 6, 2026, the Board and Audit Committee appointed Brightman Almagor Zohar & Co., a firm in the Deloitte Global Network (“Deloitte
Israel”), as the Company’s new independent registered public accounting firm, for the audit of the Company’s consolidated
financial statements for the year ended December 31, 2026. During the Company’s two most recent fiscal years ended December 31,
2025 and 2024, and the subsequent interim period through August 6, 2026, neither the Company nor anyone acting on its behalf consulted
with Deloitte Israel regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.