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重大事件 即時報告 8-K 2026-06-22

Datavault AI核數師BPM即時辭任 公司正物色新會計師事務所

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申報類型:8-K 🚨 事件重點:Datavault AI Inc.(納斯達克代碼:DVLT)於2026年6月15日接獲核數師BPM LLP即時辭任通知,公司正物色新的獨立註冊會計師事務所,完成遴選後會另行披露。 關鍵財務數字:不適用(此申報不涉業績)。 已審計報告狀況:BPM對公司2025及2024財年合併財務報表出具的報告,並無保留意見、否定意見或免責聲明,亦無就持續經營、審計範圍或會計原則提出修改或強調事項。 審計分歧:在2024及2025財年及截至2026年6月15日的過渡期內,公司與BPM之間未出現任何須按S-K規則第304(a)(1)(iv)條披露的會計原則、披露實務或審計程序分歧;亦無發生任何須報告事件(按規則304(a)(1)(v)條定義)。 潛在影響:換核數師屬常規商業變動,且BPM確認無分歧,短期內應不影響財務報表可信度。惟投資者宜留意新核數師任命後會否調整審計策略或影響未來財務報告時間表。 公司已將上述聲明提供予BPM,並取得其同意函(2026年6月22日),已作為附件16.1一併存檔。
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

 

Pursuant to Section 13 or
15(d)

of the Securities Exchange Act of 1934

 

Date of Report (date of earliest event
reported): June 15, 2026 

 

Datavault AI Inc.

(Exact Name of Registrant as Specified in its Charter)

 

 
 Delaware
  
 001-38608
  
 30-1135279

 
 (State or other jurisdiction of 

incorporation)
  
 (Commission

File Number)
  
 (IRS Employer

Identification No.)

 
 

 
 
 One Commerce Square,

 2005
Market Street, Suite 2400,

 Philadelphia, PA

  
 19103

 
 (Address of Principal Executive
 Offices)
  
 (Zip Code)

 
 

(408) 627-4716

(Registrant’s telephone
number, including area code)

 

Not applicable

(Former Name or former address if changed
from last report.)

 

Check the
appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of
the following provisions (see General Instruction A.2. below):

 

 
 ¨
 Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 
 

 
 ¨
 Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 
 

 
 ¨
 Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 
 

 
 ¨
 Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 
 

Securities registered pursuant to Section 12(b)
of the Act:

 

 
 Title of each class
  
 Trading Symbol(s)
  
 Name of each exchange on which

registered

 
 Common Stock, par value $0.0001 per share
  
 DVLT
  
 The Nasdaq Capital Market

 
 

Indicate by check mark whether the registrant is an emerging growth
company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange
Act of 1934 (§240.12b-2 of this chapter).

 

Emerging growth company ¨

 

If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act. ¨

 

 

  

  

  

Item 4.01. Changes in Registrant’s Certifying
Accountant.

 

On June 15, 2026, BPM LLP (“BPM”)
notified Datavault AI Inc. (the “Company”) of its decision to resign as the Company’s independent registered public
accounting firm effective immediately. The Company is currently in the process of selecting a successor independent registered public
accounting firm and, as required by the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”), will
disclose its engagement of a new independent registered public accounting firm once the selection process has been completed.

 

The reports of BPM on the Company’s consolidated
financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain an adverse opinion or disclaimer of opinion,
nor were such reports qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December
31, 2025 and 2024, and in the subsequent interim period through June 15, 2026, there have been no disagreements (within the meaning
of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with BPM on any matters of accounting principles or practices,
financial statement disclosure or auditing scope and procedure, which disagreements, if not resolved to the satisfaction of BPM,
would have caused BPM to make reference thereto in its reports.

 

During the fiscal years ended December 31, 2025
and 2024, and in the subsequent interim period through June 15, 2026, there were no reportable events (as that term is described in Item
304(a)(1)(v) of Regulation S-K).

 

The Company provided a copy of the foregoing disclosures
to BPM and requested that BPM furnish it with a letter addressed to the SEC stating whether BPM agrees with the above statements. A copy
of BPM’s letter, dated June 22, 2026 is filed as Exhibit 16.1 to this Current Report on Form 8-K.

 

Item 9.01. Financial
Statements and Exhibits.

 

(d) Exhibits.

 

 
 Exhibit

 Number
  
 Description

 
 16.1
  
 Letter from BPM LLP, dated June 22, 2026

 
 104
  
 Cover Page Interactive Data File, formatted in Inline Extensible Business Reporting Language (iXBRL)

 
 

  

  

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

 
 Date: June 22, 2026
 DATAVAULT AI INC.

 
  
  
  

 
  
 By:
 /s/ Nathaniel Bradley

 
  
  
 Name:
 Nathaniel Bradley

 
  
  
 Title:
 Chief Executive Officer