FWFW · Flywheel Advanced Technology, Inc.

This auditor change reflects a deliberate governance decision approved by the Board, not a reactive response to audit findings — as confirmed by the absence of adverse opinions, qualifications, or disagreements in BCRG’s reports for FY2024 and FY2025. The timing is operationally significant: WSJ’s engagement begins immediately and covers both the upcoming quarterly review (ended March 31, 2026) and the full FY2026 audit (ending September 30, 2026), meaning investors should anticipate potential delays or enhanced scrutiny in the next two reporting cycles. The filing explicitly states no prior consultations occurred with WSJ, indicating no pre-existing advisory relationship that could influence independence assessments. While auditor changes are not inherently negative, they warrant monitoring for continuity in accounting judgments, especially given Flywheel’s early-stage profile and lack of disclosed rationale beyond Board approval. Exhibit 16.1 — BCRG’s concurrence letter — will be critical for confirming alignment on the disclosures made herein.