ALT5 Sigma (Nasdaq: ALTS) names Victor Mokuolo, CPA independent 2025 auditor

Rhea-AI Filing Summary

ALT5 Sigma Corporation appointed Victor Mokuolo, CPA PLLC as its new independent registered public accounting firm, effective December 8, 2025, for the fiscal year ending December 27, 2025.

The company states that during its two most recent fiscal years ended December 28, 2024 and December 30, 2023, and through December 8, 2025, it did not consult this firm on accounting principles, audit opinions, or other accounting matters, and there were no disagreements or reportable events of the type described in the relevant SEC disclosure items.

Insights

Corporate governance and accounting analyst

ALT5 Sigma names a new auditor, with no prior consultations or reported disputes.

ALT5 Sigma Corporation has engaged Victor Mokuolo, CPA PLLC as its independent registered public accounting firm effective December 8, 2025, covering the fiscal year ending December 27, 2025. This changes the external firm responsible for auditing the company’s financial statements and internal controls for that period.

The company notes that in the two most recent fiscal years ended December 28, 2024 and December 30, 2023, and through December 8, 2025, it did not consult this firm on accounting principles, audit opinions, or other accounting matters. It also reports no disagreements or reportable events of the types described in the applicable SEC Regulation S-K items, which helps frame the change as an orderly selection rather than the result of a disclosed dispute.

From an investor perspective, this is a governance and process update rather than an immediate financial event. Future annual and quarterly reports audited by the new firm will reflect its judgments on accounting policies and controls, but the immediate disclosure focuses on confirming the absence of prior consultations and disputes.

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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) December 8, 2025

ALT5 SIGMA CORPORATION

(Exact name of registrant as specified in its charter)

Nevada		000-19621		41-1454591
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

8548 Rozita Lee Avenue, Suite 305 Las Vegas, NV		89113
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code (702) 997-5968

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 $0.001 per share)		ALTS		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.

Appointment of New Independent Registered Public Accounting Firm.

Effective December 8, 2025, the Audit Committee approved the appointment of Victor Mokuolo, CPA PLLC (“VM”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 27, 2025.

During the Company’s two most recent fiscal years ended December 28, 2024 and December 30, 2023, and for the subsequent period through December 8, 2025, neither the Company nor anyone on its behalf consulted VM 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 consolidated financial statements of the Company, in connection with which neither a written report nor oral advice was provided to the Company that VM 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 or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.

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.

	ALT5 SIGMA CORPORATION
Date: December 9, 2025	By:	/s/ Steven M. Plumb, CPA
		Steven M. Plumb
		Chief Financial Officer

FAQ

What change did ALT5 Sigma (ALTS) disclose about its auditor?

ALT5 Sigma Corporation disclosed that its Audit Committee approved the appointment of Victor Mokuolo, CPA PLLC as the company’s new independent registered public accounting firm.

When does the new auditor’s engagement at ALT5 Sigma (ALTS) take effect?

The engagement of Victor Mokuolo, CPA PLLC as ALT5 Sigma’s independent registered public accounting firm is effective December 8, 2025.

For which fiscal year will Victor Mokuolo, CPA PLLC audit ALT5 Sigma (ALTS)?

Victor Mokuolo, CPA PLLC has been appointed as the independent registered public accounting firm for ALT5 Sigma’s fiscal year ending December 27, 2025.

Did ALT5 Sigma (ALTS) report any disagreements or reportable events with the new auditor?

No. ALT5 Sigma states there were no matters that were the subject of a disagreement or a reportable event as described in Item 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K with respect to the new firm.

Did ALT5 Sigma (ALTS) previously consult the new audit firm on accounting issues?

The company reports that during its two most recent fiscal years ended December 28, 2024 and December 30, 2023, and through December 8, 2025, neither ALT5 Sigma nor anyone on its behalf consulted Victor Mokuolo, CPA PLLC on accounting principles, audit opinions, or other accounting matters.