Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant

Effective September 24, 2025, Sunshine Biopharma Inc. (the "Company"), dismissed Bush & Associates CPA LLC ("Bush & Associates"), as its independent registered public accounting firm and retained M&K CPAS, PLLC ("M&K") as its independent auditor. The decision to dismiss Bush & Associates and retain M&K was approved by the unanimous consent of the Company's board of directors and the Company's audit committee.

During the Company's fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through September 24 , 2025, there were (i) no disagreements with Bush & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedures, which disagreements, if not resolved to the satisfaction of Bush & Associates, would have caused Bush & Associates to make reference to the subject matter of the disagreements in connection with its reports on the Company's financial statements, and (ii) no "reportable events," as defined in Item 304(a)(1)(v) of Regulation S-K.

The audit reports of Bush & Associates on the Company's financial statements as of and for the years ended December 31, 2023 and 2024, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

The Company provided Bush & Associates with a copy of the disclosures in this Current Report on Form 8-K and requested that Bush & Associates furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether Bush & Associates agrees with the above statements. As of the date of the filing of this report, no such letter has been received. The Company will file such letter following receipt by amendment to this report.

During the Company's two most recent fiscal years and in the subsequent interim period through September 24, 2025, neither the Company nor anyone acting on its behalf consulted with M&K with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that would have been rendered on the Company's financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.