Change in Certifying Accountants (Form 8-K)

Item 4.01. Change in Registrant's Certifying Accountant.

(a) Dismissal of Former Independent Registered Public Accounting Firm

On February 27, 2026, the Board of Directors of Tancheng Group Co., Ltd. (the "Company") approved the dismissal of Onestop Assurance PAC ("Onestop Assurance") as the Company's independent registered public accounting firm, effective immediately.

Onestop Assurance's reports on the Company's financial statements as of and for the years ended December 31, 2024 and 2023 contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that the audit reports of Onestop Assurance on the financial statements of the Company as of and for the years ended December 31, 2024 and 2023 included an Emphasis of Matter paragraph and an explanatory paragraph that described factors that raised substantial doubt about the Company's ability to continue as a going concern.

During the fiscal years ended December 31, 2024 and 2023, and in the subsequent interim period through February 27, 2026, (i) there were no disagreements with Onestop Assurance (within the meaning of Item 304(a)(1)(iv) of Regulation S-K ("Regulation S-K") of the rules and regulations of the U.S. Securities and Exchange Commission (the "SEC")) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that if not resolved to Onestop Assurance's satisfaction, would have caused Onestop Assurance to make reference to the subject matter of the disagreements in connection with its reports; and (ii) there were no reportable events (as defined by Item 304(a)(1)(v) of Regulation S-K), except for the material weaknesses in the Company's internal control over financial reporting previously disclosed in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2024. As previously disclosed, the following control deficiencies were identified that represent material weaknesses as of December 31, 2024: (i) the Company does not have an adequate internal control structure or adequate oversight over financial reporting. The Company had only a sole director and executive officer before October 12, 2023. Further, the Company currently has no Audit Committee. While not being legally obligated to have an audit committee, it is the management's view that such a committee, including a financial expert member, is an utmost important entity level control over the Company's financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management's activities; (ii) the Company lacks appropriate information technology controls. As of December 31, 2024, the Company retained copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company's data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.

In accordance with Item 304(a)(3) of Regulation S-K, on February 27, 2026, the Company provided Onestop Assurance with a copy of the foregoing disclosures and requested that Onestop Assurance provide a letter addressed to the SEC stating whether it agrees with such disclosures. A copy of Onestop Assurance's letter dated February 28, 2026 is filed as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm

On February 27, 2026, the Board of Directors of the Company approved the appointment of Guangdong Prouden CPAs GP ("Guangdong Prouden") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025. During the Company's two most recent fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through February 27, 2026, neither the Company nor anyone acting on its behalf consulted with Guangdong Prouden with respect to either (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 consolidated financial statements of the Company, and no written report or oral advice was provided by Guangdong Prouden to the Company that Guangdong Prouden 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 the subject of either a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).