SOAR 8-K filed 2026 · insiderdelta

Item
4.01 Changes in Registrant’s Certifying Accountant

Auditor
Change from Elliott Davis, PLLC to TAAD, LLP

On
April 13, 2026, Volato Group, Inc. (the “Company”) dismissed Elliott Davis, PLLC (“Elliott Davis”) as the Company’s
independent registered public accounting firm and engaged TAAD, LLP (“TAAD”) as the Company’s new independent registered
public accounting firm. The dismissal of Elliott Davis and the engagement of TAAD were each approved by the Audit Committee of the Board
of Directors of the Company.

The
audit report of Elliott Davis on the Company’s consolidated financial statements as of and for the year ended December 31, 2025
contained an explanatory paragraph relating to the Company’s ability to continue as a going concern. Other than this report modification,
the audit report of Elliott Davis on the Company’s financial statements for the fiscal year ended December 31, 2025 contained no
adverse opinions or disclaimers of opinions and were not qualified or modified as to uncertainty, audit scope, or accounting principles,
except that such audit report contained an explanatory paragraph in which Elliott Davis expressed substantial doubt as to the Company's
ability to continue as a going concern.

During
the Company’s two most recent fiscal years and the subsequent interim period, there were (i) no “disagreements” (as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K under the Securities Exchange Act of 1934, as amended (the “Exchange
Act”), and the related instructions) between the Company and Elliott Davis 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 Elliott Davis,
would have caused Elliott Davis to make reference to the subject matter of the disagreement in Elliott Davis’s audit report, and
(ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act) except
for the going concern matter described above and the material weaknesses disclosed under the heading “Item 9A. Controls and Procedures—Evaluation
of Controls and Procedures” in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2025, as filed with
the SEC on March 12, 2026.

The
Company provided Elliott Davis with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Elliott
Davis provide a letter addressed to the U.S. Securities and Exchange Commission (“SEC”) stating whether Elliott Davis agrees
with the above disclosures and, if not, stating the respects in which Elliott Davis does not agree. A copy of Elliott Davis’s letter
to the SEC, dated April 17, 2026,
is filed herewith as Exhibit 16.1 to this Current Report on Form 8-K.

During
the Company’s two most recent fiscal years and the subsequent interim period, neither the Company nor anyone on its behalf consulted
with TAAD regarding: (i) the application of accounting principles to a specified transaction, either completed or proposed, (ii) 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 TAAD concluded was an important factor considered by the Company in reaching a decision as to an accounting,
auditing or financial reporting issue, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K under the Exchange Act and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v)
of Regulation S-K under the Exchange Act).
SOAR Volato Group, Inc. - 8-K

Item 4.01 - Changes in Registrant's Certifying Accountant

Item 9.01 - Financial Statements and Exhibits
