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Global AI (NASDAQ: GLAI) replaces CCR with Barzily & Co. as auditor

Filing Impact
(Moderate)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Global AI, Inc. disclosed that its independent auditor, Chaikin, Cohen, Rubin & Co. (“CCR”), resigned effective March 10, 2026, citing internal considerations at CCR that were described as entirely unrelated to the company. The Board accepted the resignation on March 25, 2026.

CCR’s report on the company’s financial statements for the year ended December 31, 2024 contained an explanatory paragraph about Global AI’s ability to continue as a going concern, but otherwise had no adverse opinion, disclaimer, or qualification. The company reports no disagreements or reportable events with CCR through the resignation date.

The Board engaged Barzily & Co. as the new independent registered public accounting firm for the fiscal year ended December 31, 2025 and later periods, effective March 18, 2026. Global AI states it did not previously consult Barzily on accounting principles, audit opinions, or any disagreements or reportable events.

Positive

  • None.

Negative

  • None.

Insights

Auditor change with prior going concern emphasis but no reported disputes.

Global AI, Inc. reports the resignation of auditor CCR, which had issued a prior going concern explanatory paragraph for the year ended December 31, 2024. The company attributes CCR’s departure to that firm’s internal considerations and notes the Board formally accepted the resignation.

The disclosure states there were no disagreements or reportable events under Regulation S-K Items 304(a)(1)(iv) and (v), which helps frame this as an administrative rather than dispute-driven change. However, the previously disclosed going concern emphasis underscores that liquidity and viability remained key issues as of the last audit.

The Board’s engagement of Barzily & Co. as the new auditor, without prior consultations on specific accounting treatments or anticipated opinions, suggests the incoming firm will independently assess Global AI’s reporting for the year ended December 31, 2025. Future audited financial statements will show whether the going concern emphasis continues or changes.

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.

FAQ

Why did Global AI (GLAI) change its independent auditor in March 2026?
Global AI’s prior auditor, Chaikin, Cohen, Rubin & Co., resigned effective March 10, 2026, citing internal considerations at the firm, described as unrelated to Global AI. The Board accepted the resignation on March 25, 2026 and then appointed Barzily & Co. as the new auditor.

Did Global AI (GLAI) have disagreements with its former auditor CCR?
Global AI states there were no disagreements with CCR on accounting principles, financial statement disclosure, or auditing scope through March 10, 2026. It also reports no “reportable events” as defined in Regulation S-K, indicating CCR did not raise unresolved issues requiring reference in its audit reports.

What did CCR’s audit report say about Global AI’s going concern status?
CCR’s report on Global AI’s financial statements for the year ended December 31, 2024 included an explanatory paragraph about the company’s ability to continue as a going concern. Aside from this emphasis, CCR’s opinion had no adverse opinion, disclaimer, or qualification on uncertainty, audit scope, or accounting principles.

Who is Global AI’s new independent auditor and what periods will it cover?
Global AI’s Board engaged Barzily & Co. as the new independent registered public accounting firm, effective March 18, 2026. Barzily is appointed to audit the company’s financial statements for the fiscal year ended December 31, 2025 and subsequent reporting periods, according to the disclosure.

Did Global AI (GLAI) previously consult Barzily & Co. before hiring them as auditor?
Global AI states that neither it nor anyone on its behalf consulted Barzily & Co. on accounting principles, specific transactions, or potential audit opinions before engagement. It also reports no consultations with Barzily on matters that would have involved disagreements or reportable events under Regulation S-K Item 304.

What additional documentation did Global AI (GLAI) file regarding the auditor change?
Global AI requested that CCR provide a letter to the SEC stating whether it agreed with the company’s disclosure about the resignation. This CCR letter, dated March 25, 2026, is included as Exhibit 16.1, alongside a cover page interactive data file labeled Exhibit 104.

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

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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): March 24, 2026

 

Global AI, Inc.

(Exact name of registrant as specified in its charter)

 

Nevada   333-163439   26-4170100

(State or other jurisdiction

of incorporation)

  

(Commission

File Number)

  

(IRS Employer

Identification No.)

 

110 Front Street, Suite 300, Jupiter, FL 33477

(Address of principal executive offices, including Zip Code)

 

(561) 240-0333

(Registrant’s telephone number, including area code)

 

N/A

(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 240.13a-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
N/A   N/A   N/A

 

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.

 

Resignation of Independent Registered Public Accounting Firm

 

On March 24, 2026, the Board of Directors (the “Board”) of Global AI, Inc. (the “Company”) received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel (“CCR”) resigning as the Company’s independent registered public accounting firm, effective as of March 10, 2026. The Board of Directors accepted CCR’s resignation as of March 25, 2026.

 

The resignation letter noted that CCR had to discontinue their engagement due to internal considerations on CCR’s part and their decision was entirely unrelated to the Company. CCR has served as the Company’s independent registered public accounting firm since June 1, 2025.

 

The report of CCR on the consolidated financial statements of the Company for the fiscal year ended December 31, 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, other than an explanatory paragraph relating to the Company’s ability to continue as a going concern.

 

During the Company’s fiscal years ended December 31, 2024, and subsequent interim period through March 10, 2026, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and CCR on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures that, if not resolved to CCR’s satisfaction, would have caused CCR to make reference to the matter in its reports on the Company’s consolidated financial statements; or (ii) “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.

 

The Company has provided CCR with a copy of the foregoing disclosures and has requested that CCR furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made in this Item 4.01(a). A copy of CCR’s letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

 

Engagement of New Independent Registered Public Accounting Firm

 

On March 25, 2026, the Board accepted the engagement of Barzily & Co. (“Barzily”) to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025 and subsequent periods, effective as of March 18, 2026.

 

During the Company’s fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through March 18, 2026, neither the Company nor anyone on its behalf consulted Barzily 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 Company’s financial statements, and no written report or oral advice was provided by Barzily to the Company that Barzily 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 and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v) of Regulation S-K).

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibits

 

Exhibit No.   Description
16.1   Letter from Chaikin, Cohen, Rubin & Co., dated March 25, 2026
104   Cover Page Interactive Data File (embedded within the Inline XBRL document).

 

 

 

 

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: March 26, 2026

 

GLOBAL AI, INC.

 

By: /s/ Darko Horvat  
Name: Darko Horvat  
Title: Chief Executive Officer and Chairman of the Board  

 

 

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

4 documents

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