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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 27, 2026
Logicquest
Technology Inc.
(Exact
name of registrant as specified in its charter)
| Nevada |
|
000-22711 |
|
76-0640970 |
(State
or other Jurisdiction
of
Incorporation) |
|
(Commission
File
No.) |
|
(IRS
Employer
Identification
No.) |
5940
S. Rainbow Blvd.
Las
Vegas, NV 89118
(Address
of principal executive offices and zip code)
(800)
841-6304
(Registrant’s
telephone number, including area code)
Coyni,
Inc.
(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(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
Dismissal
of Independent Registered Public Accounting Firm
On
April 7, 2026, the board of directors (the “Board”) of Logicquest Technology Inc. (the “Company”) dismissed Simon
& Edward LLP (“S&E”) as the Company’s independent registered public accounting firm.
During
the fiscal years ended December 31, 2025 and 2024 and the subsequent interim period prior to S&E’s dismissal, (i) there were
no disagreements with S&E on any matter of accounting principles or practices, financial statement disclosure or auditing scope or
procedures that, if not resolved to S&E’s satisfaction, would have caused S&E to make reference to the subject matter of
the disagreement in connection with its reports and (ii) there were no “reportable events” as defined in Item 304(a)(1)(v)
of Regulation S-K.
The
Company requested S&E to furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not
S&E agrees with the above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter will
be filed by amendment to this Current Report on Form 8-K when it is received.
Appointment
of New Independent Registered Public Accounting Firm.
On
April 7, 2026, the Board ratified the engagement of CNGSN & Associates LLP (“CNGSN”) as its new independent registered
public accounting firm and the execution of an engagement letter with CNGSN dated March 27, 2026.
During
the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period prior to CNGSN’s engagement, neither the Company
nor anyone on its behalf consulted with CNGSN 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 consolidated financial statements of the Company, in
connection with which neither a written report nor oral advice was provided to the Company that CNGSN 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 defined in Item 304(a)(1)(iv) of Regulation S-K 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 |
| 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:
June 29, 2026
| LOGICQUEST
TECHNOLOGY INC. |
|
| |
|
|
| By: |
/s/
Kenneth Haller |
|
| Name:
|
Kenneth
Haller |
|
| Title:
|
Chief
Executive Officer |
|
