Opening the filing
8-K
Dismissal of Independent
Registered Public Accounting Firm
On October 2, 2026, OpenWorld, Inc. (the “Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as its independent registered public accounting firm. The decision to dismiss MaloneBailey was approved by the Audit Committee of the Company’s Board of Directors.
The reports of MaloneBailey on the Company’s consolidated financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company’s two most recent fiscal years and the subsequent period from January 1, 2026 to October 2, 2026, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) with MaloneBailey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of MaloneBailey, would have caused it to make reference to the subject matter of the disagreement in connection with its report and (ii)
no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).
The Company provided MaloneBailey with a copy of the disclosures made in this Item 4.01 and requested MaloneBailey furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the Company and, if not, stating the respects in which it does not agree.
A copy of MaloneBailey’s letter to the SEC dated October 8, 2026 regarding these statements is filed as Exhibit 16.1 to this Current Report.
Appointment of
New Independent Registered Public Accounting Firm
On October 2, 2026, the Audit Committee of the Company’s Board of Directors approved the engagement of RSM Cayman Ltd. (“RSM”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. RSM served as the independent registered public accounting firm for the Company’s wholly-owned direct subsidiary Open World Ltd., a Cayman Islands exempted company, prior to the closing of the previously disclosed merger on September 30, 2026.
During the Company’s two most recent fiscal years and the subsequent period from January 1, 2026 to October 2, 2026, the Company did not consult with RSM regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits.