Auditor change at Horizon Space (OTC: HSPO) from UHY to TAAD LLP

Rhea-AI Filing Summary

Horizon Space Acquisition I Corp. changed its independent auditor after board and audit committee approval. The company dismissed UHY LLP and appointed TAAD LLP to audit its financial statements for the fiscal year ended December 31, 2025.

UHY’s reports on the 2023 and 2024 financial statements were unqualified and not modified for uncertainty, scope, or accounting principles. The company states there were no disagreements or reportable events with UHY through January 22, 2026, and has filed UHY’s confirmation letter as an exhibit.

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, and exhibit attachments filed with this report.

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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): January 22, 2026

HORIZON SPACE ACQUISITION I CORP.

(Exact name of registrant as specified in its charter)

Cayman Islands		001-41578		N/A
(State or other jurisdiction		(Commission		(IRS Employer
of incorporation)		File Number)		Identification Number)

1412 Broadway, 21st Floor, Suite 21V

New York, NY 10018

(Address of principal executive offices)

(646) 257-5537

(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:

☐ 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		Name of each exchange on which registered
Units, consisting of one Ordinary Share, $0.0001 par value, one redeemable Warrant to acquire one Ordinary Share, and one Right to acquire one-tenth of one Ordinary Share		HSPUF		OTC Market Group, Inc.
Ordinary Shares, par value $0.0001 per share		HSPOF		OTC Market Group, Inc.
Redeemable Warrants, each whole warrant exercisable for one Ordinary Share at an exercise price of $11.50		HSPWF		OTC Market Group, Inc.
Rights, each whole right to acquire one-tenth of one Ordinary Share		HSPRF		OTC Market Group, Inc.

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.

On January 22, 2026, Horizon Space Acquisition I Corp., a Cayman Islands exempted company (the “Company” or “HSPO”), upon the approval of the board of directors of the Company (the “Board”) and the audit committee of the Board (the “Audit Committee”), dismissed UHY LLP (“UHY”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“TAAD”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.

UHY’s reports on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through January 22, 2026, there were no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of UHY, would have caused UHY to make reference to the subject matter of the disagreements in connection with its reports on the Company’s financial statements for such years. Also during this time, there were no “reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided UHY with a copy of the above disclosure and requested that UHY furnish the Company with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the UHY’s letter is filed as Exhibit 16.1 to this Current Report on Form 8-K. 

During the two most recent fiscal years and any subsequent interim periods prior to the engagement of TAAD, neither the Company, nor someone on behalf of the Company, has consulted TAAD regarding (i) the application of accounting principles to any specified transaction, either 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 TAAD 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, or a “reportable event,” as defined in Item 304(a)(1)(v) of Regulation S-K, or any other matters set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits.

Exhibit No.		Description
16.1		Letter from UHY LLP to the U.S. Securities and Exchange Commission, dated January 27, 2026.
104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

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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.

	Horizon Space Acquisition I Corp.
Date: January 27, 2026	By:	/s/ Mingyu (Michael) Li
	Name:	Mingyu (Michael) Li
	Title:	Chief Executive Officer

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FAQ

What change in auditors did HSPO disclose in this 8-K?

Horizon Space Acquisition I Corp. dismissed UHY LLP and appointed TAAD LLP as its independent registered public accounting firm for the fiscal year ended December 31, 2025, following approval by the board and its audit committee.

Did UHY issue any adverse opinions on HSPO’s financials?

No. UHY’s reports on Horizon Space Acquisition I Corp.’s financial statements for the years ended December 31, 2023 and 2024 did not include adverse opinions, disclaimers, or qualifications related to uncertainty, audit scope, or accounting principles.

Were there disagreements between HSPO and UHY before the auditor change?

The company reports no disagreements with UHY during 2023, 2024, and through January 22, 2026 on accounting principles, financial statement disclosure, or audit procedures that would have required mentioning in UHY’s audit reports on those financial statements.

Did HSPO report any reportable events with UHY under SEC rules?

Horizon Space Acquisition I Corp. states there were no “reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K, during UHY’s tenure, covering the 2023 and 2024 fiscal years and the interim period through January 22, 2026.

Did HSPO consult TAAD LLP before appointing it as auditor?

The company states that during the two most recent fiscal years and interim periods before TAAD’s engagement, it did not consult TAAD on accounting principles, audit opinions, or any matters involving disagreements or reportable events under Item 304 of Regulation S-K.

What exhibit related to the auditor change did HSPO file?

Horizon Space Acquisition I Corp. included as Exhibit 16.1 a letter from UHY LLP to the U.S. Securities and Exchange Commission, dated January 27, 2026, stating its position on the company’s disclosures regarding the auditor change.