HNO International, Inc. (HNOI): auditor change — HNO International restates FY2023 results; non-reliance on prior financials due to stock-based comp errors

HNO International, Inc.

Board determined previously issued FY2023 financial statements (filed Jan 29, 2024) are no longer reliable due to material misstatements.
Misstatements involve fair value of stock-based compensation; net loss increased by approximately $467,775 for the year ended Oct 31, 2023.
Revised FY2023 financials will be included in the upcoming FY2024 Form 10-K, to be filed as promptly as possible.
New auditor Barton CPA engaged in May 2024 after prior auditor BF Borgers was suspended by the SEC on May 3, 2024.

item 4.02 item 9.01

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

HNO International, Inc. engaged Barton CPA as its auditor.

Action: engagement
Auditor: Barton CPA

Exact text from the filing

On May 7, 2024, Barton CPA (“Barton”) was engaged by HNO International, Inc. (the “Company”) to be the independent registered public accounting firm of the Company

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

HNO International, Inc. reported that prior financial statements should not be relied upon.

Action: non reliance

Exact text from the filing

On February 28, 2025, the Company’s Board of Directors, who consulted with the Company’s independent registered public accounting firm, concluded that the the Company’s Previously Issued Financial Statements included in the Form 10-K for the year ended October 31, 2023 as filed with the SEC on January 29, 2024, should no longer be relied upon due to the misstatements described below.

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Source: SEC EDGAR

accession 0001262463-25-000061

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