Global Ai, Inc. - 8-K

Item
4.01 Changes in Registrant’s Certifying Accountant.

Resignation
of Independent Registered Public Accounting Firm

On
March 24, 2026, the Board of Directors (the “Board”) of Global AI, Inc. (the “Company”) received a letter from
Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public
accounting firm, effective as of March 10, 2026. The Board of Directors accepted CCR’s resignation as of March 25, 2026.

The
resignation letter noted that CCR had to discontinue their engagement due to internal considerations on CCR’s part and their decision
was entirely unrelated to the Company. CCR has served as the Company’s independent registered public accounting firm since June
1, 2025.

The
report of CCR on the consolidated financial statements of the Company for the fiscal year ended December 31, 2024 did not contain
any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle,
other than an explanatory paragraph relating to the Company’s ability to continue as a going concern.

During
the Company’s fiscal years ended December 31, 2024, and subsequent interim period through March 10, 2026,
there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and CCR on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedures that, if not resolved to CCR’s satisfaction,
would have caused CCR to make reference to the matter in its reports on the Company’s consolidated financial statements; or (ii)
“reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.

The
Company has provided CCR with a copy of the foregoing disclosures and has requested that CCR furnish the Company with a letter addressed
to the Securities and Exchange Commission stating whether it agrees with the statements made in this Item 4.01(a). A copy of CCR’s
letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Engagement
of New Independent Registered Public Accounting Firm

On
March 25, 2026, the Board accepted the engagement of Barzily & Co. (“Barzily”) to serve as the Company’s independent
registered public accounting firm for the fiscal year ended December 31, 2025 and subsequent periods, effective as of March 18, 2026.

During
the Company’s fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through March 18, 2026, neither the
Company nor anyone on its behalf consulted Barzily regarding (i) the application of accounting principles to a 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 by Barzily to the Company that Barzily concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject
of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event”
(as described in Item 304(a)(1)(v) of Regulation S-K).

Item
9.01 Financial Statements and Exhibits.

(d)
Exhibits

Exhibit
No.

Description

16.1

Letter from Chaikin, Cohen, Rubin & Co., dated March 25, 2026

104

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