MNTR 8-K filed 2026 · insiderdelta

Item
4.01 Changes in Registrant’s Certifying Accountant

(a)
Disengagement from Previous Independent Registered Public Accounting Firm

On
April 20, 2026, the Company dismissed its independent accountant, Cherry Bekaert LLP (“Cherry Bekaert”). The dismissal was
approved by the Company’s Board of Directors and Audit Committee. Cherry Bekaert had been the Company’s independent accountant
since January 2026.

In
connection with the audit of our consolidated financial statements as of and for the fiscal year ended December 31, 2025, there were
no disagreements with Cherry Bekaert on any matter of accounting principles or practices, financial statement disclosure, or auditing
scope of procedures, which disagreements, if not resolved to the satisfaction of Cherry Bekaert, would have caused them to make reference
in connection with its reports to the subject matter of the disagreements. No “disagreement” and no “reportable event”
leading to a difference of opinion as defined in Item 304(a)(1)(iv) and Item 304(a)(1)(v) of Regulation S-K of the SEC’s rules
and regulations have occurred during the fiscal year ended December 31, 2025, as of April 20, 2026, or preceding the change of our relationship
with Cherry Bekaert.

The
audit report of Cherry Bekaert on our consolidated financial statements as of and for the year ended December 31, 2025, did not contain
an adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles.

We
have requested that Cherry Bekaert furnish us with a letter addressed to the Commission stating whether it agrees with the above statements.
A copy of this letter is included herewith as Exhibit 16.1.

(b)
Engagement of New Independent Registered Public Accounting Firm

On
April 20, 2026, the Company’s audit committee and board of directors approved the engagement of M&K CPAS, PLLC (“M&K
CPAS”) as the Company’s independent registered public accountant, effective immediately. During the two most recent fiscal
years and the subsequent interim period prior to their engagement, there were no consultations between us and M&K CPAS prior to their
appointment concerning (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 neither a written report nor oral advice
was provided to the Company that M&K CPAS concluded was an important factor considered by the Company in reaching a decision as to
the 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 described in Item 304(a)(1)(v) of Regulation S-K).
MNTR Mentor Capital, Inc. - 8-K

Item 4.01 - Changes in Registrant's Certifying Accountant

Item 9.01 - Financial Statements and Exhibits
