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Logicquest Technology Inc. filed an amended current report to add the response letter from its former independent registered public accounting firm, Simon & Edward LLP, relating to previously disclosed auditor changes on April 7, 2026. Logicquest received S&E’s letter on July 17, 2026 and included it as Exhibit 16.1 in accordance with Regulation S-K Item 304(a)(3).
Logicquest Technology Inc. reported a change in its independent auditor. On April 7, 2026, the board dismissed Simon & Edward LLP as the company’s independent registered public accounting firm for the fiscal years ended December 31, 2025 and 2024. The company states there were no disagreements with Simon & Edward on accounting principles, financial disclosures, or audit procedures, and no reportable events under Regulation S-K.
On the same date, the board ratified the engagement of CNGSN & Associates LLP as the new independent registered public accounting firm, following an engagement letter dated March 27, 2026. Logicquest also notes it had not previously consulted CNGSN on accounting treatments, audit opinions, or matters involving disagreements or reportable events.