Royale Energy swaps auditor from Horne LLP to BDO USA following Horne's partner migration

Royale Energy, Inc.

• Horne LLP resigned Oct 31, 2025; partners and staff joined BDO USA.
• Audit Committee approved BDO USA as independent auditor on Nov 3, 2025.
• No adverse opinions or disagreements in fiscal years 2023 and 2024 or interim period.
• No consultations with BDO prior to engagement on accounting or audit matters.

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