Form 8-K · Item 4.01 · Auditor change
Netcapital Inc.: auditor change, Fruci & Associates II, PLLC resigned, August 18, 2026
Netcapital Inc. reported in a Form 8-K filed August 18, 2026, that on August 12, 2026, Fruci & Associates II, PLLC resigned as its certifying accountant. The filing reports no disagreements with the former accountant.
In the filing's words
On August 12, 2026, Fruci & Associates II, PLLC (“Fruci”), the independent registered public accounting firm of Netcapital Inc. (the “Company”), notified the Company that it had resigned as the Company’s independent registered public accounting firm, effective immediately.
Fruci’s resignation was initiated by Fruci and was not the result of a decision by the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) to dismiss Fruci.
During the fiscal years ended April 30, 2025 and April 30, 2026 and the subsequent interim period through August 12, 2026, there were no disagreements between the Company and Fruci on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure
Verbatim from sec.gov, Item 4.01 (Changes in Registrant's Certifying Accountant). We quote the filing; we do not characterize it.
| Company | Netcapital Inc. |
|---|---|
| Ticker | NCPL |
| Form and item | 8-K, Item 4.01 |
| Filed with the SEC | August 18, 2026 |
| What the filing states | resigned |
| Former accountant | Fruci & Associates II, PLLC |
| New accountant | Not established by the filing |
| Date of the change | August 12, 2026 |
| Disagreements | none reported |
| Auditor's letter | Exhibit 16 on sec.gov |
| Accession number | 0001493152-26-038853 |
| SEC CIK | 0001414767 |
Netcapital Inc. reported under Form 8-K Item 4.01 (Changes in Registrant's Certifying Accountant), filed August 18, 2026. The filing's own words are quoted above.
Sources
- sec.gov · SEC filing, Form 8-K, Item 4.01 · accessed 2026-10-23
- sec.gov · Exhibit 16, the former accountant's letter
Documented unknowns
- new_auditor: The filing does not name the new auditor.
Netcapital Inc.'s other filings on auditors and restatements
More: all auditor changes · Something wrong? Send a correction with the primary source.