Form 8-K

8-K — CDT Equity Inc.

Accession: 0001493152-26-031093

Filed: 2026-06-29

Period: 2026-06-23

CIK: 0001896212

SIC: 2834 (PHARMACEUTICAL PREPARATIONS)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

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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): June 23, 2026

CDT

Equity Inc.

(Exact

name of registrant as specified in its charter)

Delaware

001-41245

87-3272543

(State

or other jurisdiction

(Commission

(I.R.S.

Employer

incorporation)

File

Number)

Identification

No.)

4851

Tamiami Trail North, Suite 200, Naples, FL

34103

(Address

of principal executive offices)

(Zip

Code)

(646)

491-9132

(Registrant’s

telephone number, including area code)

Not

Applicable

(Former

name or former address, if changed since last report)

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 (see General Instruction A.2. below):

☐

Written

communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting

material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement

communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement

communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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, $0.0001 par value per share

CDT

The

Nasdaq Stock Market LLC

Redeemable

Warrants, each whole warrant exercisable for one share of Common Stock

CDTTW

The

Nasdaq Stock Market LLC

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 ☒

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.

June 23, 2026, the audit committee (the “Audit Committee”) of the board of directors (the “Board”) of CDT Equity

Inc. (the “Company”) (i) approved the dismissal of CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s

independent registered public accounting firm and (ii) approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”)

as the Company’s independent registered public accounting firm.

CBIZ CPAs’ audit report on the Company’s

consolidated financial statements as of and for the year ended December 31, 2025 did not contain any adverse opinion or disclaimer of

opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles, except that the audit report

on the consolidated financial statements of the Company for the year ended December 31, 2025 contained an explanatory paragraph regarding

the Company stating that there was substantial doubt about the Company’s ability to continue as a going concern. As previously

disclosed in the Company’s current report on Form 8-K filed on April 25, 2025, on April 24, 2025 Marcum LLP was dismissed, and

on April 25, 2025 CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.

From

the period starting April 25, 2025 through June

23, 2026, there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between

the Company and CBIZ CPAs 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 CBIZ CPAs, would have caused CBIZ CPAs to

make reference to the subject matter of the disagreements in connection with its reports on the consolidated financial statements

for the year ended December 31, 2025, and (ii) no “reportable events” (as defined in Item 304(a)(1)(v) of

Regulation S-K and the related instructions), except for the material weaknesses in the Company’s internal control over

financial reporting related to: (i) the segregation of duties is limited and heavily reliant on interim personnel and third-party

consultants to perform these activities, (ii) the Company lacks a formal process for review and approval of significant transactions

and accounts on a contemporaneous basis and there have been numerous, recurring errors in account balances and disclosures, (iii)

the Company has not designed adequate and appropriate internal controls under an appropriate internal control over financial

reporting framework, (iv) the Company did not appropriately review and evaluate the accounting implications of all material

transactions that occurred in the audit period which resulted in a restatement of previous periods, and (v) the review controls

around certain related party transactions did not operate consistently and the review of such transactions was not always

contemporaneously documented, each as disclosed in the Company’s Annual Report for the fiscal year ended December 31, 2025.

During

the Company’s two most recent fiscal years ended December 31, 2025 and 2024 and the subsequent period prior to the engagement of

CRI on June 23, 2026, neither the Company nor anyone on its behalf has consulted with CRI on either (a) the application of accounting

principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s

consolidated financial statements, and neither a written report nor oral advice was provided to the Company by CRI that CRI concluded

was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue,

or (b) any matter that was the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable

event as set forth in Item 304(a)(1)(iv) of Regulation S-K.

The Company provided CBIZ CPAs with a copy

of this Current Report on Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the “SEC”) and requested

that CBIZ CPAs furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements made

by the Company in response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which it does not agree. A copy

of CBIZ CPAs’ letter, dated June 29, 2026, is filed as Exhibit 16.1 (which is incorporated by reference herein) to

this Current Report on Form 8-K.

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibits.

Exhibit

No.

Description

16.1

Letter from CBIZ CPAs P.C. to the Securities and Exchange Commission dated June 29, 2026

104

Cover

Page Interactive Data File (embedded within the Inline XBRL document)

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.

CDT

EQUITY INC.

June

29, 2026

By:

/s/

Andrew Regan

Name:

Andrew

Regan

Title:

Chief

Executive Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

June

29, 2026

Securities

and Exchange Commission

100

F Street, N.E.

Washington,

DC 20549

Commissioners:

have read the statements made by CDT Equity Inc. under Item 4.01 of its Form 8-K dated June 29, 2026. We agree with the statements

concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of CDT Equity Inc. contained

therein.

Very

truly yours,

/s/

CBIZ CPAs P.C.

CBIZ

CPAs P.C.

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Redeemable Warrants, each whole warrant exercisable for one share of Common Stock

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Security Exchange Name

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