Regulation FD Disclosure (Form 8-K)

Item 7.01 - Regulation FD Disclosure

ARtelligence Holdings, Inc. (the "Company") is providing this update to keep shareholders informed regarding the status of its ongoing audit and review engagements, that cover 2023 through the third quarter of 2025, with its independent registered public accounting firm, FM Financial Services LLC.

To be as contemporary as possible, ARtelligence has requested that FM Financial Services LLC currently conduct the audit of the Company's consolidated financial statements for the fiscal year ended December 31, 2024, and the PCAOB-required review of the Company's unaudited financial statements for the quarter ended September 30, 2025.

The timing of completion for these engagements will be determined solely by the auditor in accordance with applicable PCAOB auditing and review standards. The Company emphasizes that management will not, and cannot, attempt to pressure, influence, or otherwise interfere with the auditor's work, conclusions, or timeline. ARtelligence is committed to maintaining full compliance with SEC and PCAOB requirements, including the independence of its external auditor. The auditor will complete its procedures based entirely on its professional judgment. The Company continues to cooperate fully with FM Financial Services LLC and is providing all requested information and documentation promptly. Once the auditor completes its work, the Company intends to file the corresponding Form 10-K for 2024 and Form 10-Q for the quarter ended September 30, 2025, as soon as practicable.

ARtelligence remains focused on transparency, regulatory compliance, and long-term value creation for its shareholders. The Company will provide additional updates as appropriate.

This information is being furnished under Item 7.01 of Form 8-K and shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, nor shall it be incorporated by reference into any filing under the Securities Act of 1933 or the Exchange Act, except as expressly set forth by specific reference in such a filing.