FG Nexus Inc.: auditor change, Haskell & White LLP to BPM LLP

On December 9, 2025, upon the recommendation of the Audit Committee of the Board of Directors (the “Audit Committee”) of FG Nexus Inc. (the “Company”) and upon the approval of the Board of Directors of the Company (the “Board”), the Company accepted the resignation of Haskell & White LLP

there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with H&W on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure

On December 10, 2025, upon the recommendation of the Audit Committee and upon the approval of the Board, the Company engaged BPM LLP (“BPM”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025, effective on December 10, 2025.