Item 4.01 — Changes in Registrant’s Certifying Accountant. (a) Resignation of Independent Registered Public Accounting Firm On April 15, 2026, Barton CPA PLLC (“Barton”), a PCAOB-registered firm based in Cypress, Texas, notified Global Tech Industries Group, Inc. (the “Company”) of its resignation as the Company’s independent registered public accounting firm, effective immediately.…
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Item 4.01Item 4.01 - Changes in Certifying Accountant
Item
4.01 — Changes in Registrant’s Certifying Accountant.
(a)
Resignation of Independent Registered Public Accounting Firm
On
April 15, 2026, Barton CPA PLLC (“Barton”), a PCAOB-registered firm based in Cypress, Texas, notified Global Tech Industries
Group, Inc. (the “Company”) of its resignation as the Company’s independent registered public accounting firm, effective
immediately.
Barton
was engaged as the Company’s independent auditor but did not issue any audit reports on the Company’s financial statements
during the period of its engagement. Accordingly, there were no audit reports issued by Barton that contained an adverse opinion or a
disclaimer of opinion, or that were qualified or modified as to uncertainty, audit scope, or accounting principles.
During
the period of Barton’s engagement and through the date of resignation, there were no disagreements (as defined in Item 304(a)(1)(iv)
of Regulation S-K) between the Company and Barton 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 Barton, would have caused Barton to make
reference to the subject matter of the disagreement in connection with any report it would have issued.
During
the period of Barton’s engagement and through the date of resignation, there were no “reportable events” (as defined
in Item 304(a)(1)(v) of Regulation S-K).
Given the Court’s order directing the Receiver
to remedy GTII’s delinquent filings with the OTC Market Group (Order Appointing Receiver at p. 10-11, 9), the Court’s oversight
of the Receivership, to promote transparency, and out of the shareholders’ concern given the time taken to complete the audit,
the Court seeks testimony as to the status of the audits and the circumstances surrounding Barton CPA, PLLC’s resignation and has
ordered Barton CPA, PLLC to appear and provide testimony on May 6, 2026.
The
Company has provided Barton with a copy of this Form 8-K and has requested that Barton furnish a letter addressed to the Securities and
Exchange Commission stating whether or not Barton agrees with the statements made herein. A copy of Barton’s letter, dated April
16, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b)
Engagement of New Independent Registered Public Accounting Firm
As
of the date of this filing, the Company has not engaged a new independent registered public accounting firm to replace Barton. The Company
is currently evaluating potential replacement firms and expects to announce the engagement of a successor auditor in a subsequent filing.