Form 8-K Filing: Change in Certifying Accountant

Effective April 1, 2026, Flywheel Advanced Technology, Inc. dismissed BCRG Group as its independent registered public accounting firm. This decision was approved by the board of directors. BCRG's audit reports for the fiscal years ended September 30, 2025 and 2024 did not contain any adverse opinions, disclaimers, qualifications, or modifications. During the fiscal years ended September 30, 2025 and 2024, and up to March 31, 2026, there were no disagreements on accounting principles, financial statement disclosures, or auditing procedures between the Company and BCRG. However, the Company identified material weaknesses in its internal control over financial reporting as of September 30, 2025, stemming from a lack of an independent board of directors/audit committee, absence of documented internal control policies, and the handling of financial reporting by a single consultant. The Company has engaged WSJ And Partners as its new independent registered public accounting firm, effective immediately upon BCRG's dismissal. WSJ will begin with the review of financial statements for the quarter ending March 31, 2026, and the audit for the year ending September 30, 2026. The Company has provided BCRG with a copy of this report and requested a letter stating their agreement with the Company's disclosures.