On July 28, 2026, the Audit Committee of Smartbird, Inc. dismissed Deloitte & Touche LLP as its independent registered public accounting firm and engaged BPM LLP to serve in that role for the fiscal year ending December 31, 2026. The company reported no disagreements with Deloitte regarding accounting principles, financial statement disclosures, or auditing scope during the two most recent fiscal years ended December 31, 2025 and 2024, nor were there any reportable events. Deloitte's audit reports for those periods contained unmodified opinions without adverse findings or disclaimers. The company operates in the technology sector.