UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Dismissal of Previous Independent Registered Public Accounting Firm
On April 28, 2026 Barrel Energy Inc. (the "Company") dismissed Fruci & Associates II, PLLC, located at 802 N. Washington, Spokane, WA 99201, as its independent registered public accounting firm.
Fruci & Associates II, PLLC served as the Company's independent auditor for the fiscal year ended December 31, 2025 and provided audit and review services in connection with the Company's previously filed Form 10, including audited financial statements for fiscal years 2023 and 2024, and reviewed financial statements for the nine-month period from January 1, 2025 through September 30, 2025.
The decision to change auditors was approved by the Company's Board of Directors.
During the fiscal years ended December 31, 2023 and 2024, and through the date of dismissal, there were:
(i) no disagreements with Fruci & Associates II, PLLC 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 Fruci & Associates II, PLLC, would have caused them to make reference thereto in their reports; and
(ii) no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Fruci & Associates II, PLLC with a copy of the disclosures contained in this Current Report on Form 8-K and has requested that Fruci & Associates II, PLLC furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of such letter will be filed as an exhibit to this report by amendment.
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(b) Engagement of New Independent Registered Public Accounting Firm
On April 21, 2026, the Company engaged Shah Teelani & Associates Chartered Accountants, located at 302-303, Shubh House, Bh. Jain Dairy, Swastik Cross Road, Off C.G. Road, Ahmedabad 380009, Gujarat, India, as its new independent registered public accounting firm.
The engagement of Shah Teelani & Associates Chartered Accountants is for the purpose of auditing the Company's financial statements for the fiscal year ended December 31, 2025, which are required in connection with the Company's previously filed Form 10 on February 23, 2026.
During the Company's two most recent fiscal years and through the date of engagement, neither the Company nor anyone acting on its behalf has consulted with Shah Teelani & Associates Chartered Accountants regarding:
(i) the application of accounting principles to a specified transaction, either completed or proposed;
(ii) the type of audit opinion that might be rendered on the Company's financial statements; or
(iii) any matter that was either the subject of 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.
(d) Exhibits
Exhibit 16.1 | Letter from Fruci & Associates II, PLLC not filed herewith. The Company has requested the letter but has not received it as of the due of this filing. To be filed by amendment. |
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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.
BARREL ENERGY INC. |
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Date: May 5, 2026 | By: | /s/ Jarmin Kaltsas |
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| Name: | Jarmin Kaltsas |
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| Title: | CEO |
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