AI Financial Corp (AIFC): auditor change — Auditor Hudgens resigns; going-concern uncertainty previously noted

AI Financial Corp

Hudgens CPA resigned effective Nov 21, 2025 due to retiring partner; no disagreements with Company.
Hudgens' reports for FY2024 and FY2023 each included a going-concern explanatory paragraph.
FY2024 report also included qualification on valuation of intangible assets per ASC 805.
Company is seeking a new independent registered public accounting firm.

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

Hudgens CPA, PLLC resigned as auditor of AI Financial Corp.

Action: resignation
Auditor: Hudgens CPA, PLLC

Exact text from the filing

On November 21, 2025, Hudgens CPA, PLLC (“ Hudgens ”) informed ALT5 Sigma Corporation (the “ Company ”) that the sole partner in Hudgens was retiring and effective immediately, Hudgens resigned as the Company’s independent registered public accounting firm.

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19 auditor changes filed in the last 30 days. Browse all auditor changes →

AI Financial Corp filing history →

Source: SEC EDGAR

accession 0001493152-25-025392

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