OpenWorld Dismisses MaloneBailey and Hires RSM Cayman

OpenWorld, Inc. dismissed MaloneBailey, LLP as its independent registered public accounting firm on October 2, 2026, and simultaneously appointed RSM Cayman Ltd. to serve in that capacity for the fiscal year ending December 31, 2026. The decision to replace the audit firm was approved by the Audit Committee of the Company’s Board of Directors.

The dismissal of MaloneBailey followed a review of the firm's reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2025 and 2024. OpenWorld stated that these reports did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified regarding uncertainty, audit scope, or accounting principles. The Company further disclosed that during the two most recent fiscal years and the subsequent period from January 1, 2026, to October 2, 2026, there were no disagreements with MaloneBailey on matters of accounting principles, financial statement disclosure, or auditing scope. No reportable events as described in Item 304(a)(1)(v) of Regulation S-K occurred during this timeframe.

OpenWorld provided MaloneBailey with a copy of the disclosures in its Form 8-K filing and requested a letter addressed to the Securities and Exchange Commission stating whether the firm agreed with the statements made by the Company. A letter from MaloneBailey dated October 8, 2026, was filed as Exhibit 16.1 to the report.

The Audit Committee approved the engagement of RSM Cayman Ltd. on October 2, 2026. RSM had previously served as the independent registered public accounting firm for Open World Ltd., a wholly-owned direct subsidiary of OpenWorld, Inc., which is a Cayman Islands exempted company. This prior relationship existed before the closing of a previously disclosed merger on September 30, 2026. The Company noted that it did not consult with RSM regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K during the two most recent fiscal years and the subsequent period up to October 2, 2026.

OpenWorld, Inc., a Nevada corporation with principal executive offices in Lake Mary, Florida, filed the current report on October 8, 2026. The document was signed by Jennifer Cola, Chief Financial Officer. The Company’s common stock trades on The Nasdaq Capital Market under the symbol OPNW.