Item 4.01. Changes in Registrant’s Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm On January 12, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of FutureTech II Acquisition, Corp.…
Filed Jan 16, 2026Accepted Jan 16, 2026, 4:30 PM ESTCIK 1889450Accession 0001493152-26-002585
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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 Independent Registered Public Accounting Firm
On
January 12, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of FutureTech II Acquisition, Corp.
(the “Company”) received an email from Adeptus Partners LLC, the Company’s independent registered public accounting
firm (“Adeptus”) informing the Audit Committee that Adeptus was resigning as the Company’s independent registered public
accounting firm effective as of January 12, 2026. Adeptus had served as the Company’s independent registered public accounting
firm since October 7, 2021.
Adeptus’
audit report on the Company’s financial statements as of December 31, 2024 did not contain an adverse opinion or a disclaimer of
opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the report included an
explanatory paragraph expressing substantial doubt about the Company’s ability to continue as a going concern.
During
the period October 7, 2021 and January 12, 2026: (1) there were no “disagreements” (as defined in Item 304(a)(1)(iv)
of Regulation S-K) with Adeptus 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 Adeptus, would have caused Adeptus to make reference to the
subject matter of such disagreements in connection with its reports on the financial statements for such periods and (2) except as
set forth below there were no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K).
During the Company’s fiscal
years ended December 31, 2024 and 2023, and the subsequent interim period through August 22, 2025, the only “reportable events”
(as defined in Item 304(a)(1)(v) of Regulation S-K) were Adeptus’ communications to the Company of the material weakness in disclosure
controls and procedures discussed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 (the “2024
Form 10-K”) and in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 (the “2023 Form 10-K”),
and the material weakness over financial reporting disclosed in the 2024 Form 10-K and the 2023 Form 10-K. Descriptions of the foregoing
material weaknesses in Part II, Item 9A “Controls and Procedures” in the 2024 Form 10-K and the 2023 Form 10-K are incorporated
herein by reference.
The
Company provided Adeptus with a copy of this report prior to its filing with the Securities and Exchange Commission (the “SEC”)
and requested that Adeptus furnish the Company with a letter addressed to the SEC stating whether Adeptus agrees with the statements
made by the Company in this report and, if not, stating the respects, if any, in which Adeptus does not agree with such statements. A
copy of the letter from Adeptus is filed as Exhibit 16.1 hereto.