AudioEye switches audit firm to RSM US LLP

AudioEye, Inc. reported that its Audit Committee dismissed MaloneBailey, LLP as the company’s independent registered public accounting firm, effective May 26, 2026, and appointed RSM US LLP as the new auditor for the fiscal year ending December 31, 2026.

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Form Type

8-K

Rhea-AI Filing Summary

AudioEye, Inc. reported that its Audit Committee dismissed MaloneBailey, LLP as the company’s independent registered public accounting firm, effective May 26, 2026, and appointed RSM US LLP as the new auditor for the fiscal year ending December 31, 2026.

The company stated that MaloneBailey’s audit reports on the consolidated financial statements for the years ended December 31, 2024 and 2025 contained no adverse opinions, no disclaimers of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles. AudioEye also reported no disagreements with MaloneBailey and no reportable events under Regulation S-K Item 304 during those periods.

The Audit Committee engaged RSM US LLP to audit the 2026 financial statements and to review quarterly results beginning with the quarter ending June 30, 2026. AudioEye noted that it had not previously consulted RSM on accounting principles, potential audit opinions, or any matters involving disagreements or reportable events.

Insights

AudioEye replaces its auditor with RSM, reporting a clean break with no disputes.

AudioEye’s Audit Committee dismissed MaloneBailey, LLP and appointed RSM US LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2026. Auditor changes can be sensitive, but the company provides specific reassurances.

For the years ended December 31, 2024 and December 31, 2025, MaloneBailey’s reports carried no adverse opinions, no disclaimers, and no qualifications related to uncertainty, scope, or accounting principles. AudioEye also reports no disagreements and no reportable events under Regulation S-K Item 304, which helps reduce concern that the change stems from accounting disputes.

RSM will also review quarterly statements starting with the quarter ending June 30, 2026. Because the filing states there were no prior consultations with RSM on accounting treatments or audit opinions, investors see a straightforward switch in audit firms rather than a pre-arranged relationship around specific accounting positions.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

Key Figures

Dismissal date of prior auditor: May 26, 2026 Fiscal years audited by MaloneBailey: 2024 and 2025 New auditor engagement year: 2026 +2 more

5 metrics

Dismissal date of prior auditor May 26, 2026 Effective date MaloneBailey was dismissed by the Audit Committee

Fiscal years audited by MaloneBailey 2024 and 2025 Years for which MaloneBailey issued reports without adverse opinions

New auditor engagement year 2026 RSM engaged to audit fiscal year ending December 31, 2026

Quarter RSM begins reviews Quarter ending June 30, 2026 Start of RSM’s quarterly review services

Reportable events None reported No reportable events under Item 304(a)(1)(v) through May 26, 2026

Key Terms

independent registered public accounting firm, Audit Committee, reportable events, disagreements, +1 more

5 terms

independent registered public accounting firm financial

"approved the dismissal of MaloneBailey, LLP, which had been serving as the Company’s independent registered public accounting firm"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

Audit Committee financial

"On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc."

A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.

reportable events regulatory

"no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K"

Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.

disagreements financial

"no disagreements between the Company and MaloneBailey on any matter of accounting principles or practices"

Regulation S-K regulatory

"as that term is defined in Item 304(a)(1)(v) of Regulation S-K"

A set of U.S. Securities and Exchange Commission rules that tell public companies which narrative and qualitative details must be disclosed in filings, such as risk factors, management discussion, executive pay, legal proceedings and business description. Think of it as a standardized checklist or blueprint that ensures investors get the same types of background information from every company so they can compare risks, management quality and strategy before making investment decisions.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What auditor change did AudioEye (AEYE) disclose in this 8-K?

AudioEye’s Audit Committee dismissed MaloneBailey, LLP and appointed RSM US LLP as its independent registered public accounting firm for the year ending December 31, 2026, including quarterly review services starting with the quarter ending June 30, 2026.

Did MaloneBailey issue any adverse opinions on AudioEye (AEYE) financials?

No. MaloneBailey’s reports on AudioEye’s consolidated financial statements for the years ended December 31, 2024 and December 31, 2025 contained no adverse opinions, no disclaimers of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

Were there disagreements between AudioEye (AEYE) and MaloneBailey before the dismissal?

AudioEye states there were no disagreements with MaloneBailey on accounting principles, financial statement disclosure, or auditing scope or procedures through May 26, 2026, and no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K during that period.

When will RSM US LLP begin auditing work for AudioEye (AEYE)?

RSM US LLP has been engaged to audit AudioEye’s consolidated financial statements for the fiscal year ending December 31, 2026 and to review quarterly consolidated financial statements beginning with the quarter ending June 30, 2026, according to the company’s disclosure.

Did AudioEye (AEYE) previously consult RSM on accounting or audit matters?

No. AudioEye reports that during 2024, 2025, and through May 26, 2026, neither the company nor anyone on its behalf consulted RSM about applying accounting principles, potential audit opinions, or any matters involving disagreements or reportable events under Regulation S-K Item 304.

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Accepted by SEC EDGAR 05/26/2026 - 04:18 PM EDT

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 26, 2026

AUDIOEYE, INC.

(Exact name of registrant as specified in charter)

Delaware	001-38640	20-2939845
State of Other Jurisdiction of Incorporation	Commission File Number	IRS Employer Identification No.

5210 E. Williams Circle, Suite 750

Tucson, Arizona 85711

(Address of principal executive offices / Zip Code)

(866) 331-5324

(Registrant’s telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

¨	Written communications pursuant to Rule 425 under the Securities Act.
¨	Soliciting material pursuant to Rule 14a-12 under the Exchange Act.
¨	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.
¨	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading

Symbol(s)

Name of each exchange

on which registered

Common Stock, par value $0.00001 per share

AEYE

The Nasdaq Capital Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ¨

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

Item 4.01.

Changes in Registrant’s Certifying Accountant.

Dismissal of Independent Registered Public Accounting Firm.

On May 26, 2026, the Audit Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), which had been serving as the Company’s independent registered public accounting firm, effective immediately.

The reports of MaloneBailey on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025, did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. In connection with the audit of the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025, and the subsequent interim period through and including May 26, 2026, there were (i) no disagreements between the Company and MaloneBailey 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 MaloneBailey, would have caused it to make reference thereto in its reports on the Company’s consolidated financial statements for such periods and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided MaloneBailey with a copy of the foregoing disclosure and requested that MaloneBailey furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from MaloneBailey, dated as of May 26, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

Appointment of New Independent Registered Public Accounting Firm.

On May 26, 2026, the Audit Committee approved the engagement of RSM US LLP (“RSM”) to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2026, and to provide other services, including the review of the Company’s quarterly consolidated financial statements beginning with the quarter ending June 30, 2026.

During the Company’s fiscal years ended December 31, 2024 and 2025, and the subsequent interim period through and including May 26, 2026, neither the Company nor anyone on its behalf consulted with RSM regarding either: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, in connection with which a written report or oral advice was provided to the Company that RSM concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of a “disagreement” as defined in Item 304(a)(1)(iv) of Regulation S-K 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
Number		Description
16.1		Letter of MaloneBailey, LLP dated May 26, 2026
104		Cover Page Interactive Data File

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

May 26, 2026	AudioEye, Inc.
	(Registrant)

	By	/s/ Kelly Georgevich
	Name:	Kelly Georgevich
	Title:	Chief Executive Officer and Chief Financial Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

4 documents

AudioEye switches audit firm to RSM US LLP

Rhea-AI Filing Summary