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    Blackboxstocks Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

    12/26/24 12:09:38 PM ET
    $BLBX
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    blkbx20241220_8k.htm
    false 0001567900 0001567900 2024-12-20 2024-12-20
     
    UNITED STATES
    SECURITIES AND EXCHANGE COMMISSION
    Washington, DC 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): December 20, 2024
     
    BLACKBOXSTOCKS INC.
    (Exact name of registrant as specified in its charter)
     
    Nevada
     
    001-41051
     
    45-3598066
    (State or other jurisdiction of incorporation)
     
    (Commission File Number)
     
    (IRS Employer Identification No.)
     
    5430 LBJ Freeway, Suite 1485, Dallas, Texas
     
    75240
    (Address of principal executive offices)
     
    (Zip Code)
     
    Registrant’s Telephone Number, Including Area Code: (972) 726-9203
     
         
    (Former name or former address, if changed since 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:
     
    ☐
    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 $0.001 per share
     
    BLBX
     
    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
     
    (a) Dismissal of Independent Registered Public Accounting Firm
     
    On December 20, 2024, Blackboxstocks Inc. (the “Company”) dismissed Turner, Stone & Company, L.L.P. (“Turner Stone & Company”) as its independent registered public accounting firm. The dismissal of Turner Stone & Company was approved by the Company’s audit committee. For the years ended December 31, 2023 and 2022, the audit reports of Turner Stone & Company did not contain an adverse, disclaimer of, or qualified opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for including an explanatory paragraph as to the Company’s ability to continue as a going concern.
     
    During the Company’s two most recent fiscal years ended December 31, 2023 and 2022 and the subsequent interim periods through September 30, 2024, there were no disagreements, within the meaning of Item304(a)(1)(iv) of Regulation S-K promulgated under the Exchange Act (“Regulation S-K”) and the related instructions thereto, with Turner Stone & Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Turner Stone & Company, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Also during this same period, there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto.
     
    The Company has provided Turner Stone & Company with the disclosures under this Item 4.01(a), and has requested them to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Company in this Item 4.01(a) and, if not, stating the respects in which it does not agree. Turner Stone & Company’s letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
     
    (b) Appointment of New Independent Registered Public Accounting Firm
     
    On December 20, 2024, the Company engaged Victor Mokuolo CPA PLLC as its new independent registered public accounting firm, for the audit of the Company’s consolidated financial statements for the year ended December 31, 2024. The appointment was approved by the Company’s audit committee. During the Company’s two most recent fiscal years ended December 31, 2023 and 2022, and the subsequent interim periods through September 30, 2024, neither the Company nor anyone acting on its behalf consulted with Victor Mokuolo CPA PLLC regarding any of the matters described in Items 304(a)(2)(i) and (ii) of Regulation S-K.
     
    Item 9.01 Financial Statements and Exhibits.
     
    (d) The following exhibits are filed with this Current Report on Form 8-K.
     
    Exhibit
    Description
    16.1
    Letter from Turner, Stone & Company, L.L.P. dated December 23, 2024
    104
    Cover Page Interactive Data File (embedded within the Inline XBRL document)
     
    1

     
     
    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.
     
     
    Dated: December 26, 2024
    Blackboxstocks Inc.
       
       
     
    By: 
    /s/ Gust Kepler
       
    Gust Kepler
    President and Chief Executive Officer
     
     
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