Barrel Energy adds former auditor letter in 8-K/A

Barrel Energy, Inc. filed an amended current report to update a previously reported change in its independent registered public accounting firm.

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Form Type

8-K/A

Rhea-AI Filing Summary

Barrel Energy, Inc. filed an amended current report to update a previously reported change in its independent registered public accounting firm. The original filing noted that a required letter from former auditor Fruci & Associates II, PLLC under Item 304(a)(3) of Regulation S-K was not yet available. This amendment is being filed solely to add that letter as Exhibit 16.1, and no other changes were made to the prior disclosure.

Key Terms

independent registered public accounting firm, Item 304(a)(3) of Regulation S-K, Emerging growth company, Exhibit 16.1, +1 more

5 terms

independent registered public accounting firm financial

"regarding a change in 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.

Item 304(a)(3) of Regulation S-K regulatory

"the letter required pursuant to Item 304(a)(3) of Regulation S-K"

Emerging growth company regulatory

"Securities registered pursuant to Section 12(b) of the Act: None Emerging growth company"

An emerging growth company is a recently public or smaller public firm that qualifies for temporary, lighter regulatory and disclosure rules to reduce the cost and effort of being public. For investors, it means the company may provide less historical financial detail and face fewer reporting requirements than larger firms, so it can grow more quickly but also carries higher uncertainty—like buying a promising early-stage product with fewer user reviews.

Exhibit 16.1 regulatory

"Exhibit 16.1 | | Letter from Fruci & Associates II, PLLC"

Changes in Registrant's Certifying Accountant regulatory

"4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT"

FAQ

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

What did Barrel Energy, Inc. (BRLL) change in this 8-K/A filing?

The company filed an amended report solely to add Exhibit 16.1, a letter from its former independent registered public accounting firm, Fruci & Associates II, PLLC, required under Item 304(a)(3) of Regulation S-K.

Why did Barrel Energy (BRLL) need a letter from Fruci & Associates II, PLLC?

SEC rules under Item 304(a)(3) of Regulation S-K require a letter from the former independent registered public accounting firm when a company changes auditors. Barrel Energy’s amendment adds this required letter as Exhibit 16.1.

Does this Barrel Energy (BRLL) 8-K/A change the previously reported auditor switch?

No. The amendment states it is filed solely to include Exhibit 16.1, the former auditor’s letter. It also notes that, except for adding this exhibit, no other changes were made to the original filing’s disclosure.

What is Exhibit 16.1 in Barrel Energy’s (BRLL) amended 8-K?

Exhibit 16.1 is the letter from Fruci & Associates II, PLLC, Barrel Energy’s former independent registered public accounting firm. This letter relates to the previously disclosed change in the company’s certifying accountant under Item 4.01.

What SEC item does this Barrel Energy (BRLL) 8-K/A relate to?

The amended report relates to Item 4.01, Changes in Registrant’s Certifying Accountant. The amendment’s purpose is to attach the former auditor’s required Item 304(a)(3) Regulation S-K letter as Exhibit 16.1.

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Accepted by SEC EDGAR 05/08/2026 - 01:29 PM EDT

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

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 5, 2026

BARREL ENERGY, INC.

(Exact name of registrant as specified in its charter)

Nevada

000-56001

47-1963189

(State or other jurisdiction

of incorporation)

(Commission

File No.)

(IRS Employer

Identification No.)

3859 S Valley View Blvd, Ste 2 #107

Las Vegas, NV

89103

(Address of principal executive offices)

(Zip Code)

1-702-595-2247

Registrant’s telephone number, including area code

____________________________________________

(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 (see General Instruction A.2. below):

☐	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: None

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. ☐

4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

EXPLANATORY NOTE

This Amendment No. 1 on Form 8-K/A amends the Current Report on Form 8-K originally filed by Barrel Energy Inc. (the "Company") with the Securities and Exchange Commission on May 5, 2026 regarding a change in the Company's independent registered public accounting firm.

The original Form 8-K disclosed that the letter required pursuant to Item 304(a)(3) of Regulation S-K from the Company's former independent registered public accounting firm, Fruci & Associates II, PLLC, had not been received as of the filing date.

This Amendment No. 1 is being filed solely to include Exhibit 16.1, the letter from Fruci & Associates II, PLLC.

Except as described herein, no other changes have been made to the Original Filing.

(d) Exhibits

Exhibit 16.1		Letter from Fruci & Associates II, PLLC
Exhibit 104		Cover Page Interactive Data File (Embedded within the Inline XBRL document and included in Exhibit)

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.

	BARREL ENERGY INC.

Date: May 8, 2026	By:	/s/ Jarmin Kaltsas
	Name:	Jarmin Kaltsas
	Title:	CEO

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

6 documents