Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

Resignation of Independent Registered Public Accounting Firm

On March 24, 2026, the Board of Directors (the "Board") of Global AI, Inc. (the "Company") received a letter from Chaikin, Cohen, Rubin & Co., Tel Aviv, Israel ("CCR") resigning as the Company's independent registered public accounting firm, effective as of March 10, 2026. The Board of Directors accepted CCR's resignation as of March 25, 2026.

The resignation letter noted that CCR had to discontinue their engagement due to internal considerations on CCR's part and their decision was entirely unrelated to the Company. CCR has served as the Company's independent registered public accounting firm since June 1, 2025.

The report of CCR on the consolidated financial statements of the Company for the fiscal year ended December 31, 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, other than an explanatory paragraph relating to the Company's ability to continue as a going concern.

During the Company's fiscal years ended December 31, 2024, and subsequent interim period through March 10, 2026, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and CCR on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures that, if not resolved to CCR's satisfaction, would have caused CCR to make reference to the matter in its reports on the Company's consolidated financial statements; or (ii) "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided CCR with a copy of the foregoing disclosures and has requested that CCR furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made in this Item 4.01(a). A copy of CCR's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Engagement of New Independent Registered Public Accounting Firm

On March 25, 2026, the Board accepted the engagement of Barzily & Co. ("Barzily") to serve as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2025 and subsequent periods, effective as of March 18, 2026.

During the Company's fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through March 18, 2026, neither the Company nor anyone on its behalf consulted Barzily regarding (i) the application of accounting principles to a specified 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 Barzily to the Company that Barzily concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as described in Item 304(a)(1)(v) of Regulation S-K).