---
schema_version: "secwatch.filing_event.v1"
accession: "0001641172-25-011716"
form_type: "8-K"
ticker: "GLAI"
cik: "0001473490"
company_name: "Global AI, Inc."
filed_at: "2025-05-20T23:59:59+00:00"
generated_at: "2026-05-20T23:53:15.295819+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Global AI auditor Hudgens CPA resigns; prior reports included going concern qualification

## Summary
- Hudgens CPA resigned as independent auditor effective May 16, 2025.
- Auditor's reports for FY 2022 and 2023 included going concern explanatory paragraph due to operating losses and negative cash flows.
- No disagreements or reportable events occurred during the audit periods.
- Company provided auditor with copy of 8-K; auditor's letter filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001641172-25-011716
- form_type: 8-K
- ticker: GLAI
- cik: 0001473490
- company_name: Global AI, Inc.
- filed_at: 2025-05-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1473490/000164117225011716/0001641172-25-011716-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1473490/000164117225011716/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-011716
- JSON: https://secwatch.observer/filing/0001641172-25-011716.json
- Plain text: https://secwatch.observer/filing/0001641172-25-011716.txt

## Key facts
- Auditor Changes
  Hudgens CPA, PLLC resigned as auditor of Global AI, Inc..
  - Action: resignation
  - Auditor: Hudgens CPA, PLLC
  source text: On May 16, 2025, the Board of Directors of Global AI, Inc. (the “Company”), received and accepted the resignation of Hudgens CPA, PLLC (“Hudgens”), which was then serving as the independent registered public accounting firm of the Company, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1473490/000164117225011716/0001641172-25-011716-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.