BlueOne Technologies (OTC: BCRD) changes auditor and completes corporate name change
Rhea-AI Filing Summary
BlueOne Technologies, Inc. reported that its board dismissed Salberg & Company, P.A. as independent registered public accounting firm and engaged Dylan Floyd Accounting & Consulting on May 11, 2026. Salberg’s audit reports for the fiscal years ended March 31, 2024 and March 31, 2025 contained explanatory paragraphs expressing substantial doubt about the company’s ability to continue as a going concern but no adverse or qualified opinions. The company states there were no disagreements or reportable events with Salberg and that it did not consult Dylan Floyd on accounting or audit matters before the engagement. BlueOne also notes it changed its name from BlueOne Card Inc. to BlueOne Technologies, Inc., effective April 15, 2026, with trading symbol, CUSIP, and capital structure unchanged and existing stock certificates remaining valid.
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8-K Event Classification
Key Figures
Key Terms
independent registered public accounting firm financial
going concern financial
reportable events regulatory
FINRA corporate action request regulatory
FINRA OTC Daily List regulatory
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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Item 4.01. Changes in Registrant’s Certifying Accountant.
On May 11, 2026, the Board of Directors of BlueOne Technologies, Inc., a Nevada corporation, approved the engagement of Dylan Floyd Accounting & Consulting (“Dylan Floyd”) as the Company’s independent registered public accounting firm and dismissed Salberg & Company, P.A. (“Salberg”) from that role.
During the fiscal years ended March 31, 2024, and March 31, 2025, neither of Salberg’s reports on the financial statements contained an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that the reports contained explanatory paragraphs expressing substantial doubt as to the Company’s ability to continue as a going concern.
During the fiscal years ended March 31, 2024, and March 31, 2025, and the subsequent interim period from April 1, 2025, through May 11, 2026 (the date of this Current Report on Form 8-K), there were:
| • | (i) no “disagreements” as defined in Item 304(a)(1)(iv) of Regulation S-K between the Company and Salberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Salberg’s satisfaction, would have caused Salberg to make reference to the subject matter in its reports for such years and interim period; and | |
| • | (ii) no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K. |
The Company provided Salberg with a copy of the disclosures in this Report and requested that Salberg furnish a letter to the Securities and Exchange Commission stating whether it agrees with the statements herein. A copy of Salberg’s letter dated May 11, 2026, is attached as Exhibit 16.1.
During the fiscal years ended March 31, 2024, and March 31, 2025, and the subsequent interim period from April 1, 2025, through May 11, 2026, neither the Company nor anyone on its behalf consulted with Dylan Floyd regarding:
| • | (i) the application of accounting principles to a specific transaction, 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 Dylan Floyd concluded was an important factor in reaching a decision on any 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 defined in Item 304(a)(1)(v) of Regulation S-K. |
Item 8.01. Other Events.
On March 11, 2026, the Company filed a FINRA corporate action request to change its name from BlueOne Card Inc. to BlueOne Technologies, Inc. The name change became effective on April 15, 2026, and was published on the FINRA OTC Daily List. The name change did not affect the Company’s trading symbol, CUSIP number, or capital structure. All outstanding stock certificates of BlueOne Card Inc. continue to represent shares of BlueOne Technologies, Inc.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
|
Exhibit Number |
Description of Exhibit | |
| 16.1 | Letter of Salberg & Company, P.A to the Commission dated May 12, 2026 | |
| 99.1 | FINRA OTC Daily List publication evidencing name change effective April 15, 2026 | |
| 104 | Cover Page Interactive Data File (formatted in Inline XBRL) |
| 2 |
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.
| BlueOne Technologies, Inc. | ||
| Date: May 13, 2026 | By: | /s/ Nabil A. Bader |
| Nabil A. Bader, President, Chief Executive Officer | ||
| 3 |
Exhibit 99.1
Market Issue Name Symbol Eff/Ex Date/Time Event Type Date/Time OTC Equity BLUEONE CARD INC Common Stock BCRD 04/15/2026 00:00:00 Name Change 04/14/2026 09:57:58 5/12/26, 12:05 PM https://otce.finra.org/otce/dailyList 1/2 Daily List I Ust Events Summary Details Previous Value Current Value Symbol Issue Name Class Maturity Date BCRD BLUEONE CARD INC Common Stock BCRD BlueOne Technologies, Inc. Common Stock Market Category Unit of Trade Regulatory Transaction Fee Flag OTC Equity ,,,,.,, ....................... 100 Yes OTC Equity 100 Yes Dally List Date/Time Event Type Effective/Ex Date/Time Subject to Corporate Action Offering Type Dally List Comment Current Value 04/14/2026 09:57:58 Name Change 04/15/2026 00:00:00 CA No Restrictions