Form 8-K

8-K — AUDIOEYE INC

Accession: 0001104659-26-066285

Filed: 2026-05-26

Period: 2026-05-26

CIK: 0001362190

SIC: 7372 (SERVICES-PREPACKAGED SOFTWARE)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — tm2615648d1_8k.htm (Primary)

EX-16.1 — EXHIBIT 16.1 (tm2615648d1_ex16-1.htm)

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0001362190

2026-05-26

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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): May 26, 2026

AUDIOEYE, INC.

(Exact name of registrant as specified in

charter)

Delaware

001-38640

20-2939845

State of Other Jurisdiction of

Incorporation

Commission File Number

IRS Employer Identification No.

5210 E. Williams Circle, Suite 750

Tucson, Arizona 85711

(Address of principal executive offices / Zip Code)

(866) 331-5324

(Registrant’s

telephone number, including area code)

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.

Soliciting material pursuant to Rule 14a-12 under the Exchange Act.

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

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 $0.00001 per share

AEYE

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.

Dismissal of Independent Registered Public Accounting Firm.

On May 26, 2026, the Audit

Committee of the Board of Directors of AudioEye, Inc. (the “Company”) approved the dismissal of MaloneBailey, LLP (“MaloneBailey”),

which had been serving as the Company’s independent registered public accounting firm, effective immediately.

The reports of MaloneBailey

on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025, did not contain an adverse

opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. In connection

with the audit of the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025, and the

subsequent interim period through and including May 26, 2026, there were (i) no disagreements between the Company and MaloneBailey

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 MaloneBailey, would have caused it to make reference thereto in its reports on the Company’s

consolidated financial statements for such periods and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v)

of Regulation S-K.

The Company provided MaloneBailey

with a copy of the foregoing disclosure and requested that MaloneBailey furnish the Company with a letter addressed to the Securities

and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from MaloneBailey, dated as of

May 26, 2026, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

Appointment of New Independent Registered Public Accounting Firm.

On May 26, 2026, the Audit

Committee approved the engagement of RSM US LLP (“RSM”) to audit the Company’s consolidated financial statements for

the fiscal year ending December 31, 2026, and to provide other services, including the review of the Company’s quarterly consolidated

financial statements beginning with the quarter ending June 30, 2026.

During the Company’s

fiscal years ended December 31, 2024 and 2025, and the subsequent interim period through and including May 26, 2026, neither the Company

nor anyone on its behalf consulted with RSM regarding either: (i) the application of accounting principles to a specific transaction,

either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements,

in connection with which a written report or oral advice was provided to the Company that RSM concluded was an important factor considered

by the Company in reaching a decision as to an accounting, auditing, or financial reporting issue; or (ii) any matter that was 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.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits:

Exhibit

Number

Description

16.1

Letter of MaloneBailey, LLP dated May 26, 2026

104

Cover Page Interactive Data File

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.

May 26, 2026

AudioEye, Inc.

(Registrant)

/s/ Kelly Georgevich

Name:

Kelly Georgevich

Title:

Chief Executive Officer and Chief Financial Officer

EX-16.1 — EXHIBIT 16.1

EX-16.1

Filename: tm2615648d1_ex16-1.htm · Sequence: 2

Exhibit 16.1

May 26, 2026

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

We have read the statements under Item 4.01 of

the Current Report on Form 8-K of AudioEye, Inc. to be filed with the Securities and Exchange Commission on or about May 26, 2026. We

agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.

/s/ MaloneBailey, LLP

MaloneBailey, LLP

www.malonebailey.com

Houston, Texas

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