UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 4.01. Changes in Registrant’s Certifying Accountant.
Resignation of Independent Registered Public Accounting Firm
On May 15, 2026, Rodefer Moss & Company, PLCC (“Rodefer Moss”) informed SafeSpace Global Corporation (the “Company”) that it is resigning as the Company’s independent registered public accounting firm.
The Auditor’s reports on the Company’s consolidated financial statements for the fiscal years ended July 31, 2024 and 2025, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.
As previously disclosed in the Company’s Annual Report on Form 10-K for the fiscal years ended July 31, 2024, and the Company’s Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2026, management concluded that the Company had not maintained effective internal control over financial reporting as of July 31, 2024 and January 31, 2026.
During the fiscal years ended July31, 2024 and 2025, and the subsequent interim period from August 1, 2025 through May 15, 2026, there were:
| ● | No disagreements with Rodefer Moss on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Rodefer Moss’s satisfaction, would have caused Rodefer Moss to make reference to the matter in their reports; and |
| ● | No reportable events of the type listed in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K, other than, as previously disclosed in Item 9A of the Company’s Annual Report on Form 10-K for the years ended July 31, 2024, and in Item 4 of the Company’s Quarterly Report on Form 10-Q for the quarterly period ended January 31, 2026 a material weakness in internal control over financial reporting In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Rodefer Moss with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (“SEC”) and requested that they furnish a letter addressed to the SEC stating whether they agree with the statements made herein. A copy of that letter is filed as Exhibit 10.1 to this Current Report on Form 8-K. |
Engagement of New Independent Registered Public Accounting Firm
On May 15, 2026, the Board , engaged CBIZ CPAs P.C. (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending July 31, 2026 and related interim periods.
During the Company’s two most recent fiscal years and the subsequent interim period through the date of this report, neither the Company nor anyone on its behalf consulted with the New Auditor regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided by the New Auditor that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K; or (iii) any reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
| Exhibit No. | Description | |
| 16.1 | Letter from Rodefer Moss & Company, PLCC addressed to the Securities and Exchange Commission | |
| 104 | Cover Page Interactive Data File (embedded in the inline XBRL document) |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Date: May 18, 2026
| SafeSpace Global Corporation | ||
| By: | /s/ Scott M. Boruff | |
| Name: | Scott M. Boruff | |
| Title: | Chief Executive Officer and Chairman of the Board | |