Ainos, Inc. (NASDAQ: AIMD) switches from YCM to DLEE as external auditor

Q: What auditor change did Ainos, Inc. (AIMD) disclose on July 9, 2026?

Ainos, Inc. dismissed YCM CPA INC. as its independent registered public accounting firm on July 9, 2026 and, on the same day, the audit committee engaged DLEE Accountancy, Inc. to serve as the company’s new independent registered public accounting firm.

Q: Did Ainos, Inc. (AIMD) report any disagreements with YCM CPA INC.?

Ainos reports no disagreements with YCM on accounting principles, financial statement disclosure, or auditing scope or procedures during its most recent fiscal year and through dismissal, and states there were no “reportable events” under Item 304(a)(1)(v) of Regulation S‑K.

Q: How did Ainos, Inc. (AIMD) involve DLEE Accountancy before appointing it as auditor?

Ainos states it did not consult DLEE Accountancy, Inc. on the type of audit opinion, accounting, auditing, or financial reporting issues, and received neither written reports nor oral advice that influenced its decisions before appointing DLEE.

Q: Which securities of Ainos, Inc. (AIMD) are listed on Nasdaq?

Ainos lists Common Stock, par value $0.01 per share , under the symbol AIMD and warrants to purchase Common Stock under AIMDW, both traded on The Nasdaq Stock Market LLC.

Q: What exhibits accompanied the Ainos, Inc. (AIMD) Form 8-K about its auditor change?

The filing lists Exhibit 16.1 , a letter from YCM CPA INC., and Exhibit 104 , the cover page interactive data file embedded within the Inline XBRL document, as part of the submitted materials.

Filing Impact

(Moderate)

Filing Sentiment

(Neutral)

Form Type

8-K

Rhea-AI Filing Summary

Ainos, Inc., a Texas-based company listed on Nasdaq under AIMD and AIMDW, changed its independent registered public accounting firm. On July 9, 2026, the company dismissed YCM CPA INC. following expiration of its engagement and, on the same day, the audit committee engaged DLEE Accountancy, Inc. as the new independent registered public accounting firm.

The company states it had no disagreements with YCM on accounting principles, financial statement disclosure, or auditing scope or procedures, and reports no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S‑K. Ainos indicates it did not consult DLEE on potential audit opinions or accounting issues before the engagement. YCM has been asked to provide a letter to the SEC regarding its agreement with these statements.

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, and exhibit attachments filed with this report.

Key Figures

Par value per share: $0.01 per share Former auditor dismissal date: July 9, 2026 New auditor engagement date: July 9, 2026 +2 more

5 metrics

Par value per share $0.01 per share Common Stock par value as listed for Nasdaq trading

Former auditor dismissal date July 9, 2026 Date Ainos dismissed YCM CPA INC. as independent registered public accounting firm

New auditor engagement date July 9, 2026 Date the audit committee engaged DLEE Accountancy, Inc.

Exhibit 16.1 16.1 Letter from YCM CPA INC. requested to address agreement with Ainos’ statements

Exhibit 104 104 Cover Page Interactive Data File within the Inline XBRL document

Key Terms

independent registered public accounting firm, reportable events, Regulation S-K, Item 304(a)(1)(v), +1 more

5 terms

independent registered public accounting firm financial

"the Company’s independent registered public accounting firm, on July 9, 2026, the Company dismissed YCM"

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.

reportable events regulatory

"there were no “reportable events” as defined in Item 304(a)(l)(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.

Regulation S-K regulatory

"no “reportable events” as defined in Item 304(a)(l)(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.

Item 304(a)(1)(v) regulatory

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

audit committee financial

"the audit committee of the board of directors of the Company (the “Audit Committee”) engaged DLEE"

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.

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Available on EDGAR 07/10/2026 - 04:11 PM Accepted by SEC EDGAR 07/10/2026 - 04:10 PM

FAQ

What auditor change did Ainos, Inc. (AIMD) disclose on July 9, 2026?

Ainos, Inc. dismissed YCM CPA INC. as its independent registered public accounting firm on July 9, 2026 and, on the same day, the audit committee engaged DLEE Accountancy, Inc. to serve as the company’s new independent registered public accounting firm.

Did Ainos, Inc. (AIMD) report any disagreements with YCM CPA INC.?

Ainos reports no disagreements with YCM on accounting principles, financial statement disclosure, or auditing scope or procedures during its most recent fiscal year and through dismissal, and states there were no “reportable events” under Item 304(a)(1)(v) of Regulation S‑K.

How did Ainos, Inc. (AIMD) involve DLEE Accountancy before appointing it as auditor?

Ainos states it did not consult DLEE Accountancy, Inc. on the type of audit opinion, accounting, auditing, or financial reporting issues, and received neither written reports nor oral advice that influenced its decisions before appointing DLEE.

What communication did Ainos, Inc. (AIMD) request from YCM CPA INC. after dismissal?

Ainos provided YCM a copy of its disclosures and requested a letter to the SEC stating whether YCM agrees with Ainos’ statements regarding the absence of disagreements and reportable events related to its prior engagement.

Which securities of Ainos, Inc. (AIMD) are listed on Nasdaq?

Ainos lists Common Stock, par value $0.01 per share, under the symbol AIMD and warrants to purchase Common Stock under AIMDW, both traded on The Nasdaq Stock Market LLC.

What exhibits accompanied the Ainos, Inc. (AIMD) Form 8-K about its auditor change?

The filing lists Exhibit 16.1, a letter from YCM CPA INC., and Exhibit 104, the cover page interactive data file embedded within the Inline XBRL document, as part of the submitted materials.

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 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): July 9, 2026

AINOS, INC.

(Exact name of registrant as specified in its charter)

Texas

001-41461

75-1974352

(State or other Jurisdiction

of Incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

3050 Post Oak Blvd, Suite 510-T80, Houston, TX 77056

(281) 898-6586

(Address and telephone number, including area code, of registrant’s principal executive offices)

(Former name or former address if changed since last report.)

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 (17 CFR 230.425)

☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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 $0.01 per share	AIMD	The Nasdaq Stock Market LLC
Warrants to purchase Common Stock	AIMDW	The Nasdaq Stock Market LLC

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.

Following the expiration of the engagement with YCM CPA INC. (“YCM”), the Company’s independent registered public accounting firm, on July 9, 2026, the Company dismissed YCM as the Company’s independent registered public accounting firm. On the same day, the audit committee of the board of directors of the Company (the “Audit Committee”) engaged DLEE Accountancy, Inc. (“DLEE”) as the Company’s new independent registered public accounting firm, as described below.

During our most recent fiscal year and through the date of dismissal, (a) we had no disagreements with YCM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of YCM would have caused it to make reference to the subject matter of the disagreement in connection with its reports and (b) there were no “reportable events” as defined in Item 304(a)(l)(v) of Regulation S-K.

The Company has provided YCM a copy of the statements made in response to this Item 4.01 and has requested YCM to furnish it with a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether or not YCM agrees with such statements.

Neither the Company, nor anyone on its behalf, has consulted with DLEE regarding (i) the type of final 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 DLEE concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01 Financial Statement and Exhibits

(d) Exhibits.

Exhibit No.		Description
16.1		Letter from YCM CPA INC.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

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.

	Ainos, Inc.

Date: July 10, 2026	By:	/s/ Chun-Hsien Tsai
	Name:	Chun-Hsien Tsai
	Title:	Chief Executive Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

7 documents