Vertical Data names new independent auditor

Vertical Data Inc. reported a change in its independent auditor following an acquisition of its former auditor’s attest business.

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Form Type

8-K

Rhea-AI Filing Summary

Vertical Data Inc. reported a change in its independent auditor following an acquisition of its former auditor’s attest business. Simon & Edward LLP acquired the attest business of BCRG Group effective June 15, 2026, and will now provide the audit services previously performed by BCRG.

On June 24, 2026, the company’s Audit Committee dismissed BCRG as independent registered public accounting firm and approved the appointment of Simon & Edward LLP. BCRG’s audit reports for the fiscal years ended September 30, 2025 and 2024 contained no adverse opinions or qualifications, and the company reports no disagreements or reportable events with BCRG over that period.

8-K Event Classification

Item 9.01 — Financial Statements and Exhibits

1 item

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

Key Figures

Attest business acquisition date: June 15, 2026 Auditor change approval date: June 24, 2026 Last audited fiscal year: Year ended September 30, 2025 +1 more

4 metrics

Attest business acquisition date June 15, 2026 Simon & Edward LLP acquired BCRG’s attest business

Auditor change approval date June 24, 2026 Audit Committee dismissed BCRG and appointed Simon & Edward LLP

Last audited fiscal year Year ended September 30, 2025 BCRG audit report had no adverse opinion or qualifications

Prior audited fiscal year Year ended September 30, 2024 BCRG audit report had no adverse opinion or qualifications

Key Terms

independent registered public accounting firm, attest business, reportable events, Item 304(a)(1)(iv) of Regulation S-K, +1 more

5 terms

independent registered public accounting firm financial

"dismissed BCRG as the Company’s independent registered public accounting firm and approved the appointment of S&E"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

attest business financial

"Simon & Edward LLP (“S&E”) acquired, effective as of June 15, 2026, the attest business of BCRG Group"

reportable events regulatory

"there were (a) no disagreements ... and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K)"

Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.

Item 304(a)(1)(iv) of Regulation S-K regulatory

"no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)"

audit report financial

"BCRG’s audit report on the Company’s consolidated financial statements for the fiscal years ended September 30, 2025 and 2024"

An audit report is an independent accountant’s written assessment of a company’s financial records and the systems that produce them, stating whether the financial statements can be relied on. For investors it’s like a trusted second opinion or home inspection: a clean report increases confidence that numbers are accurate, while exceptions or concerns signal higher risk, possible restatements, or problems that could affect a company’s value.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What auditor change did Vertical Data Inc. (VDTA) disclose in this 8-K?

Vertical Data Inc. disclosed that its Audit Committee dismissed BCRG Group and appointed Simon & Edward LLP as its new independent registered public accounting firm after S&E acquired BCRG’s attest business, effective June 15, 2026.

Why did Vertical Data Inc. (VDTA) replace BCRG Group as its auditor?

Vertical Data Inc. replaced BCRG Group because Simon & Edward LLP acquired BCRG’s attest business effective June 15, 2026. Following this transaction, the company’s Audit Committee decided that Simon & Edward LLP should take over as independent registered public accounting firm.

Did BCRG’s prior audit opinions for Vertical Data Inc. (VDTA) include any qualifications?

BCRG’s audit reports on Vertical Data Inc.’s consolidated financial statements for the fiscal years ended September 30, 2025 and 2024 contained no adverse opinion, no disclaimer of opinion, and were not qualified or modified regarding uncertainty, audit scope, or accounting principles.

Were there any disagreements between Vertical Data Inc. (VDTA) and BCRG before the auditor change?

Vertical Data Inc. states there were no disagreements with BCRG during the two most recent fiscal years and subsequent interim period on accounting principles, financial statement disclosure, or audit scope that would have required reference in BCRG’s reports, and no reportable events occurred.

Did Vertical Data Inc. (VDTA) consult Simon & Edward LLP before appointing them as auditor?

Vertical Data Inc. reports that, before engaging Simon & Edward LLP, neither the company nor anyone acting on its behalf consulted S&E on specific accounting applications, potential audit opinions, or any matters involving disagreements or reportable events under Item 304 of Regulation S-K.

What exhibit accompanies Vertical Data Inc.’s (VDTA) disclosure about the auditor change?

The filing includes Exhibit 16.1, a letter from BCRG dated June 24, 2026, addressed to the SEC. The letter states whether BCRG agrees with Vertical Data Inc.’s description of the circumstances surrounding its dismissal and the transition to Simon & Edward LLP.

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Accepted by SEC EDGAR 06/26/2026 - 05:22 PM EDT

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): June 23, 2026

Vertical Data Inc.

(Exact name of Registrant as specified in its charter)

Nevada

000-56812

99-2841705

(State or other jurisdiction

of Incorporation or organization)

(Commission

File Number)

(I.R.S. Employer

Identification No.)

1980 Festival Plaza Drive, Suite 300

Las Vegas, Nevada 89135

(Address of Principal Executive Offices)

(888) 462-3453

(Registrant’s Telephone Number, Including Area Code)

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 (see General Instruction A.2. below):

☐	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: None

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
—		—		—

Securities registered pursuant to Section 12(g) of the Act: Common Stock, par value $0.0001 par value

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

Vertical Data, Inc. (the “Company”), was notified that Simon & Edward LLP (“S&E”) acquired, effective as of June 15, 2026, the attest business of BCRG Group (“BCRG”). As a result, on June 24, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BCRG as the Company’s independent registered public accounting firm and approved the appointment of S&E as the Company’s new independent registered public accounting firm. The services previously provided by BCRG will now be provided by S&E.

BCRG’s audit report on the Company’s consolidated financial statements for the fiscal years ended September 30, 2025 and 2024 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the Company’s two most recent years ended September 30, 2025 and 2024 and the subsequent interim period through the date of this Current Report on Form 8-K, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BCRG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of BCRG, would have caused BCRG to make reference to the subject matter of the disagreements in connection with BCRG’s reports on the Company’s financial statements, and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

Prior to engaging S&E, neither the Company nor anyone acting on its behalf consulted S&E 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 was provided to the Company or oral advice was provided that S&E 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 and the related instructions).

The Company has requested that BCRG furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated June 24, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits.

Exhibit

Number

Exhibit Description

16.1

Letter from BCRG dated June 24, 2026

104

Cover Page Interactive Data File (embedded within the Inline XBRL document)

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.

Date: June 26, 2026	ELYS GAME TECHNOLOGY, CORP.

	VERTICAL DATA INC.

	By:	/s/ Deven Soni
	Name:	Deven Soni
	Title:	Chairman and Chief Executive Officer

Source: View Original Filing on SEC EDGAR

Filing Exhibits & Attachments

4 documents