Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

On May 19, 2026, Integrität Audit, Accounting & Advisory, LLC ("Integrität") resigned as the independent registered public accounting firm of Waste Energy Corp. (the "Company").

BecauseIntegrität was engaged to audit the Company's financial statements for the fiscal year ended December 31, 2025 and did not complete the audit, Integrität has not issued an audit report on the Company's financial statements for the fiscal year ended December 31, 2025.

During the period from Integrität's engagement through the date of its resignation, there were no disagreements between the Company and Integrität on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Integrität's satisfaction, would have caused Integrität to make reference thereto in its report on the financial statements.

During the same period, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Integrität with a copy of the disclosures contained in this Current Report on Form 8-K and requested that Integrität furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Integrität's letter will be filed as Exhibit 16.1 to this Current Report on Form 8-K.

Appointment of New Independent Registered Public Accounting Firm

On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.

During the Company's two most recent fiscal years and any subsequent interim period prior to the engagement of M&K CPAs, PLLC, neither the Company nor anyone acting on its behalf consulted with M&K CPAs, PLLC regarding (i) the application of accounting principles to a specific completed or contemplated transaction, (ii) the type of audit opinion that might be rendered on the Company's financial statements, or (iii) any matter that was the subject of a disagreement or reportable event as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K.