Cyngn appoints Baker Tilly as new auditor

Cyngn Inc. has changed its independent auditor.

Rhea-AI Filing Summary

Cyngn Inc. has changed its independent auditor. The Audit Committee and Board approved the appointment of Baker Tilly US, LLP as the new independent registered public accounting firm and dismissed the prior firm, CBIZ CPAs P.C., effective April 3, 2026. The company states there were no disagreements with CBIZ on accounting principles, financial statement disclosure, or audit scope or procedures during the year ended December 31, 2025 and through the dismissal date. Cyngn also filed as an exhibit a letter from CBIZ to the SEC confirming its position on these disclosures.

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 Terms

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

5 terms

independent registered public accounting firm financial

"approved the proposed appointment of Baker Tilly US, LLP (“Baker Tilly”) 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

"the Audit Committee and Board of Directors of Cyngn Inc. (the “Company”) approved the proposed appointment"

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.

disagreements regulatory

"there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)"

reportable events regulatory

"no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions)"

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.

Item 304(a) of Regulation S-K regulatory

"in response to Item 304(a) of Regulation S-K"

FAQ

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

What auditor change did Cyngn Inc. (CYN) disclose in this 8-K?

Cyngn Inc. replaced its independent auditor, appointing Baker Tilly US, LLP and dismissing CBIZ CPAs P.C. effective April 3, 2026. The change was approved by the company’s Audit Committee and Board of Directors and formally disclosed in a current report.

Did Cyngn Inc. (CYN) report any disagreements with CBIZ in the auditor change?

Cyngn reports no disagreements with CBIZ on accounting principles, financial statement disclosure, or audit scope or procedures during 2025 and through April 3, 2026. The company states none of these issues required reference in CBIZ’s audit reports under SEC rules.

Was Baker Tilly previously consulted by Cyngn Inc. (CYN) before being appointed auditor?

Cyngn states that during the two most recent fiscal years and interim period before engagement, neither it nor anyone on its behalf consulted Baker Tilly on accounting principles, potential audit opinions, or any matters involving disagreements or reportable events as defined under Item 304 of Regulation S-K.

What document from CBIZ did Cyngn Inc. (CYN) file with the SEC?

Cyngn obtained and filed a letter from CBIZ CPAs P.C. addressed to the SEC, dated April 3, 2026. The letter responds to Cyngn’s Item 304 disclosures, stating whether CBIZ agrees with the company’s statements. It is included as Exhibit 16.1 to the report.

Who approved the appointment of Baker Tilly as Cyngn Inc.’s (CYN) new auditor?

Cyngn explains that both its Audit Committee and Board of Directors approved the proposed appointment of Baker Tilly US, LLP as the company’s independent registered public accounting firm. The approval and corresponding dismissal of CBIZ were effective on April 3, 2026.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 04/07/2026 - 04:30 PM Learn about SEC filing dates

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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): April 3, 2026

CYNGN INC.

(Exact name of registrant as specified in charter)

Delaware		001-40932		46-2007094
(State or other jurisdiction of incorporation)		(Commission File Number)		(IRS Employer Identification No.)

1344 Terra Bella Avenue

Mountain View, CA 94043

(Address of principal executive offices) (Zip Code)

(650) 924-5905

(Registrant’s telephone number, including area code)

Not Applicable

(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:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock		CYN		The Nasdaq Stock Market LLC (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 mart 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 Change in Registrant’s Certifying Accountant

On April 3, 2026, the Audit Committee and Board of Directors of Cyngn Inc. (the “Company”) approved the proposed appointment of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, dismissing the Company’s previous independent public accounting firm, CBIZ CPAs P.C. (the “CBIZ”), on the same date.

During the year ended December 31, 2025, and through April 3, 2026, the date of CBIZ’s dismissal, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with CBIZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of CBIZ, would have caused CBIZ to make reference to such disagreement in its report and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except for:

● The material weaknesses in the Company’s internal control over financial reporting as reported in Part II, Item 9A of the Company’s Annual Report on Form 10-K for the year ended December 31, 2025, as filed with the Securities and Exchange Commission (the “SEC”) on March 27, 2026, related to the ineffective oversight of third parties engaged to assist in the Company’s financial reporting process and the lack of appropriate technical expertise to a complex accounting transaction.

The above reportable event was discussed between the Audit Committee and CBIZ. CBIZ has been authorized by the Company to respond fully to the inquiries of Baker Tilly, the successor independent registered public accounting firm, concerning the reportable event.

During the two most recent fiscal years ended December 31, 2025 and 2024 and any subsequent interim period prior to engaging Baker Tilly, neither the Company nor anyone on its behalf consulted Baker Tilly regarding either (i) the application of accounting principles to any proposed or completed transaction, 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 Baker Tilly concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

The Company has provided CBIZ with a copy of this Current Report on Form 8-K prior to filing with the SEC and requested that CBIZ furnish the Company with a letter addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees with the above statements made by us in response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which it does not agree, as required under Item 304(a)(3) of Regulation S-K. A copy of CBIZ’s letter, dated April 3, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits

Exhibit No.		Description
16.1		Letter from CBIZ CPAs P.C. to the Securities and Exchange Commission dated April 3, 2026
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

1

SIGNATURE

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.

Date: April 7, 2026

	CYNGN INC.
	By:	/s/ Natalie Russell
		Natalie Russell
		Chief Financial Officer

2

Filing Exhibits & Attachments

4 documents

Other Documents

• EX-16.1 LETTER FROM CBIZ CPAS P.C. TO THE SECURITIES AND EXCHANGE COMMISSION DATED APRIL 2.8 KB
• EX-101 XBRL SCHEMA FILE 2.9 KB
• EX-101 XBRL LABEL FILE 33.4 KB
• EX-101 XBRL PRESENTATION FILE 21.8 KB