Independence Power Holdings replaces auditor JP Centurion with Whitley Penn

Independence Power Holdings, Inc.

Board dismissed JP Centurion & Partners PLT as independent auditor effective January 21, 2026.
Board engaged Whitley Penn LLP as new independent registered accounting firm on same date.
JP Centurion's report on FY2024 financials contained a going-concern explanatory paragraph but no adverse opinion.
No disagreements or reportable events occurred with JP Centurion during FY2024 and FY2025.
Company requested JP Centurion to provide a letter to the SEC regarding the statements.

item 4.01 item 9.01

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accession 0001477932-26-000437

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