SurgePays auditor Rodefer Moss resigns; TAAD LLP appointed as new auditor

SurgePays, Inc.

Rodefer Moss resigned as independent auditor on May 19, 2025; no disagreements or reportable events.
Prior audit reports unqualified except critical audit matters on revenue sufficiency and goodwill impairment.
Audit Committee engaged TAAD, LLP as new independent registered public accounting firm on May 23, 2025.
Rodefer's letter agreeing with disclosures filed as Exhibit 16.1.

item 4.01item 9.01

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