ARtelligence (TTCM) outlines audit work before 2024 10-K and Q3 2025 10-Q

Rhea-AI Filing Summary

ARtelligence Holdings, Inc. explains the status of its ongoing audits and reviews for periods from 2023 through the third quarter of 2025 with its independent auditor, FM Financial Services LLC. The company has asked the auditor to focus on the audit of its 2024 annual financial statements and the PCAOB-required review of its unaudited financial statements for the quarter ended September 30, 2025.

The timing of completion will be determined solely by the auditor under PCAOB standards, and management states it will not attempt to influence the work or conclusions. Once the auditor finishes, the company plans to file its Form 10-K for 2024 and Form 10-Q for the quarter ended September 30, 2025 as soon as practicable, highlighting a focus on transparency and regulatory compliance.

Insights

SEC reporting and governance analyst

ARtelligence outlines independent audit process before filing 2024 10-K and Q3 2025 10-Q.

ARtelligence describes ongoing audit and review work with FM Financial Services LLC covering 2023 through the third quarter of 2025. The auditor is currently focused on the 2024 annual audit and the PCAOB-required review of the unaudited quarter ended September 30, 2025.

The company stresses auditor independence and states that timing and conclusions will be determined solely by the auditor under PCAOB standards. It also notes full cooperation and prompt responses to information requests, which is important for meeting SEC reporting obligations once procedures are complete.

After the audit and review are finished, ARtelligence plans to file the related Form 10-K for 2024 and Form 10-Q for Q3 2025 as soon as practicable. Subsequent filings may provide the actual financial results and any effects on shareholders once the audit work is concluded.

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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):  February 20, 2026

_______________________________

ARTELLIGENCE HOLDINGS, INC.

(Exact name of registrant as specified in its charter)

_____________________________

Delaware		333-141907		84-2340972
(State or Other Jurisdiction		(Commission		(I.R.S. Employer
of Incorporation)		File Number)		Identification No.)

8735 Dunwoody Place, Suite 6, Atlanta, GA. 30350

(Address of Principal Executive Offices) (Zip Code)

(404) 506-5716

(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 240.13e-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

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 7.01 — Regulation FD Disclosure

ARtelligence Holdings, Inc. (the “Company”) is providing this update to keep shareholders informed regarding the status of its ongoing audit and review engagements, that cover 2023 through the third quarter of 2025, with its independent registered public accounting firm, FM Financial Services LLC.

To be as contemporary as possible, ARtelligence has requested that FM Financial Services LLC currently conduct the audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2024, and the PCAOB‑required review of the Company’s unaudited financial statements for the quarter ended September 30, 2025.

The timing of completion for these engagements will be determined solely by the auditor in accordance with applicable PCAOB auditing and review standards. The Company emphasizes that management will not, and cannot, attempt to pressure, influence, or otherwise interfere with the auditor’s work, conclusions, or timeline. ARtelligence is committed to maintaining full compliance with SEC and PCAOB requirements, including the independence of its external auditor. The auditor will complete its procedures based entirely on its professional judgment. The Company continues to cooperate fully with FM Financial Services LLC and is providing all requested information and documentation promptly. Once the auditor completes its work, the Company intends to file the corresponding Form 10‑K for 2024 and Form 10‑Q for the quarter ended September 30, 2025, as soon as practicable.

ARtelligence remains focused on transparency, regulatory compliance, and long‑term value creation for its shareholders. The Company will provide additional updates as appropriate.

This information is being furnished under Item 7.01 of Form 8‑K and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be incorporated by reference into any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such a filing.

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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.

	ARtelligence Holdings, Inc.
Date:  February 20, 2026	By	/s/ Timothy A. Holly
		Name: Timothy A. Holly Title: Chairman/Chief Executive Officer

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FAQ

What did ARtelligence Holdings (TTCM) disclose in this 8-K filing?

ARtelligence Holdings disclosed an update on ongoing audit and review work with FM Financial Services LLC covering 2023 through the third quarter of 2025, and explained that related SEC reports will be filed after the auditor completes its procedures.

Which financial periods are currently under audit or review for ARtelligence Holdings (TTCM)?

The company states that audit and review engagements cover 2023 through the third quarter of 2025. It specifically highlights the audit of the 2024 consolidated financial statements and the PCAOB-required review of its unaudited financial statements for the quarter ended September 30, 2025.

When does ARtelligence Holdings (TTCM) plan to file its 2024 Form 10-K?

ARtelligence plans to file its Form 10-K for the fiscal year ended December 31, 2024 as soon as practicable after FM Financial Services LLC completes the related audit, with the timing determined solely by the auditor under PCAOB auditing standards.

What is ARtelligence Holdings’ plan for the Form 10-Q for the quarter ended September 30, 2025?

The company intends to file its Form 10-Q for the quarter ended September 30, 2025 once its independent auditor finishes the PCAOB-required review of those unaudited financial statements, and states that it will do so as soon as practicable afterward.

How does ARtelligence Holdings (TTCM) describe auditor independence and management’s role?

ARtelligence emphasizes that management will not pressure, influence, or interfere with the auditor’s work, conclusions, or timeline. It notes that FM Financial Services LLC will complete its procedures based entirely on professional judgment under applicable PCAOB standards.

Is the information in this ARtelligence Holdings (TTCM) 8-K considered filed with the SEC?

The company states that this information is being furnished under Item 7.01 of Form 8-K and is not deemed filed for purposes of Section 18 of the Exchange Act, nor incorporated into other filings unless specifically referenced.

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