Form 8-K/A · Item 4.01 · Auditor change
Borealis Foods Inc.: auditor change, Berkowitz Pollack Brant Advisors + CPAs, LLP to Carr, Riggs & Ingram, LLC
Borealis Foods Inc. reported in a Form 8-K/A filed January 20, 2026, that on January 13, 2026, Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as its certifying accountant, and Carr, Riggs & Ingram, LLC was engaged.
In the filing's words
on January 13, 2026, BPB resigned as the Company’s independent registered public accounting firm; and that on January 15, 2026, the Audit Committee approved the appointment of CRI as the Company’s new independent registered public accounting firm.
Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”)
the disclosures in Item 4.01 of the Original Report regarding the absence of disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K), the absence of reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K)
Verbatim from sec.gov, Item 4.01 (Changes in Registrant's Certifying Accountant). We quote the filing; we do not characterize it.
| Company | Borealis Foods Inc. |
|---|---|
| Ticker | BRLS |
| Form and item | 8-K/A, Item 4.01 |
| Filed with the SEC | January 20, 2026 |
| What the filing states | resigned, engaged |
| Former accountant | Berkowitz Pollack Brant Advisors + CPAs, LLP |
| New accountant | Carr, Riggs & Ingram, LLC |
| Date of the change | January 13, 2026 |
| Disagreements | not stated |
| Auditor's letter | Exhibit 16 on sec.gov |
| Accession number | 0001213900-26-005661 |
| SEC CIK | 0001852973 |
Borealis Foods Inc. reported under Form 8-K/A Item 4.01 (Changes in Registrant's Certifying Accountant), filed January 20, 2026. The filing's own words are quoted above.
Sources
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