Allegro Merger Corp.: auditor change — Allegro Merger Corp dismisses Hudgens CPA, engages HTL; prior auditor had going concern opinion

Allegro Merger Corp.

Dismissed Hudgens CPA as principal accountant on Jan 19, 2026; engaged HTL International same day.
Hudgens' reports for FY 2024 and 2023 included going concern explanatory paragraph; no other adverse opinions.
No disagreements or reportable events; company disclosed material weaknesses in internal controls to Hudgens.
Hudgens did not respond to company's request for letter agreeing with the disclosed facts.

item 4.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Allegro Merger Corp. engaged HTL International, LLC as its auditor.

Action: engagement
Auditor: HTL International, LLC

Exact text from the filing

On January 19, 2026, Allegro Merger Corp, (the “ Company ”) engaged HTL International, LLC (“ HTL ”) as its principal accountant to review the Company’s financial statements for the years ended December 31, 2025 and 2024.

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

Allegro Merger Corp. dismissed Hudgens CPA, PLLC as its auditor.

Action: dismissal
Auditor: Hudgens CPA, PLLC
Successor: HTL International, LLC

Exact text from the filing

Hudgens CPA, PLLC (“ Hudgens ”), who was dismissed as the Company’s principal accountant on the same date.

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Source: SEC EDGAR

accession 0001213900-26-007298

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