SENTIENT BRANDS HOLDINGS INC. (SNBH): auditor change — Sentient Brands changes auditor, acquires minority stakes, shifts compensation, seeks uplisting and equity line

SENTIENT BRANDS HOLDINGS INC.

Engaged Cathedral CPAs as new auditor; dismissed Victor Mokuolu CPA. No disagreements reported.
Acquired remaining 49% minority interests in Aqua Emergency, AIG-F&B, Wyoming Bears via addenda to share exchange agreements.
Transitioned to drop-ship manufacturing model; inventory transferred at book value to simplify audit.
Board approved project-based compensation for executives/consultants; no fixed salaries or monthly draws.
Authorized preparation for $250k equity credit line (expandable to $1.5M) and potential OTCQB uplisting.

item 1.02 item 4.01 item 5.02 item 8.01 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

SENTIENT BRANDS HOLDINGS INC. dismissed Victor Mokuolu, CPA PLLC as its auditor.

Action: dismissal
Auditor: Victor Mokuolu, CPA PLLC
Successor: Cathedral CPAs & Advisors LLP

Exact text from the filing

The Company, at the same time, dismissed its former independent registered public accounting firm Victor Mokuolu, CPA PLLC . The former auditor did not resign due to any disagreement with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. During the Company’s two most recent fiscal years and through the date of dismissal, there were no disagreements with the former auditor on any matter of accounting principles or

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

SENTIENT BRANDS HOLDINGS INC. engaged Cathedral CPAs & Advisors LLP as its auditor.

Action: engagement
Auditor: Cathedral CPAs & Advisors LLP

Exact text from the filing

(the “Company”) approved the engagement of Cathedral CPAs & Advisors LL P (“Cathedral”) as the Company’s new independent registered public accounting firm. Cathedral was engaged on January 6th, 2026 to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025 and to

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Material Agreements SEC 8-K Item 1.01/1.02 confidence 0.6

SENTIENT BRANDS HOLDINGS INC. entered into addenda to existing Share Exchange Agreements with Aqua Emergency, Inc., AIG-F&B, Inc., and Wyoming Bears, Inc. (effective 2025-12-31).

Action: entry
Agreement: supply
Counterparty: Aqua Emergency, Inc., AIG-F&B, Inc., and Wyoming Bears, Inc.
Effective: 2025-12-31

Exact text from the filing

On December 31, 2025, the Company approved and authorized the execution of addenda to existing Share Exchange Agreements and related Drop-Ship Manufacturing Agreements for certain subsidiaries, including Aqua Emergency, Inc., AIG-F&B, Inc., and Wyoming Bears, Inc.

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SENTIENT BRANDS HOLDINGS INC. filing history →

Source: SEC EDGAR

accession 0001731122-26-000048

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