Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant.

On December 10, 2025, Fusemachines Inc., a Delaware corporation (the "Company") engaged KNAV CPA LLP ("KNAV") as the Company's independent public accounting firm to audit the Company's consolidated financial statements for the fiscal year ending December 31, 2025. The engagement of KNAV was unanimously approved by the Audit Committee of the Board of Directors of the Company. During the fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through the date of this report, neither the Company nor anyone on its behalf consulted with KNAV 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 neither a written report nor oral advice was provided to the Company that KNAV concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined 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) except for the material weaknesses described in the Current Report on Form 8-K as filed with the U.S. Securities and Exchange Commission on October 29, 2025, as amended November 28, 2025.

As previously announced, on January 22, 2024, CSLM Acquisition Corp., a Cayman Islands exempted company ("CSLM"), entered into a merger agreement as amended on August 27, 2024, by and among CSLM, CSLM Merger Sub, Inc., a Delaware corporation and a direct, wholly-owned subsidiary of CSLM ("Merger Sub"), Fusemachines Inc., a Delaware company ("Old Fusemachines"), and CSLM Holdings, Inc., a Delaware corporation ("CSLM Holdings") (as amended, the "Business Combination Agreement") to effect the business combination (the "Business Combination"). On October 22, 2025, CSLM consummated the Business Combination. In connection with the consummation of the Business Combination, CSLM merged with and into CSLM Holdings (the "Domestication"), Merger Sub merged with and into Old Fusemachines, CSLM Holdings changed its name to "Fusemachines Inc." and Old Fusemachines changed its name to "Fusemachines USA, Inc."

KNAV acted as the independent registered public accounting firm for Old Fusemachines for the years ended December 31, 2024 and 2023. KNAV's report on the Company's financial statements as of and for the years ended December 31, 2024 and December 31, 2023 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles except for an explanatory paragraph in such report regarding substantial doubt about Company's ability to continue as a going concern.

Prior to the closing of the Business Combination, the historical financial statements of CSLM were audited by BDO USA, P.C. ("BDO"). BDO was not engaged as the independent registered public accounting firm for CSLM Holdings following the Domestication, and did not perform any review or audit of CSLM Holdings' or the Company's financial statements for any period after the Domestication. As a result, there was no resignation, dismissal or refusal to stand for re-appointment of an independent registered public accounting firm for the Company within the meaning of Item 4.01(a) of Form 8-K.