Form 8-K

8-K — SharonAI Holdings Inc.

Accession: 0001493152-26-044154

Filed: 2026-09-24

Period: 2026-09-20

CIK: 0002068385

SIC: 7374 (SERVICES-COMPUTER PROCESSING & DATA PREPARATION)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 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): September 20, 2026

SHARONAI

HOLDINGS INC.

(Exact

name of registrant as specified in its charter)

Delaware

001-43129

41-2349750

(State

or other jurisdiction

(Commission

(IRS

Employer

incorporation)

File

Number)

Identification

No.)

745

Fifth Avenue, Suite 500,

New

York, NY

10151

(Address

of principal executive offices)

(Zip

Code)

Registrant’s

telephone number, including area code: (347) 212-5075

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 Instructions 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

Class

A Ordinary Common Stock, $0.0001 par value

SHAZ

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.

September 20, 2026, following approval by the Audit Committee (the “Committee”) of the Board of Directors of

SharonAI Holdings Inc. (the “Company”), the Company informed HoganTaylor LLP (“HoganTaylor”) that

they will not be continuing as the Company’s independent registered public accounting firm. The Company thanks

HoganTaylor for their services and valued contributions. Also, on and effective as of September 23, 2026, the Committee approved

the engagement of Ernst & Young (“EY”) as the Company’s go-forward independent registered public

accounting firm for the Company’s fiscal year 2026 audit. The appointment follows a process whereby the Committee conducted

a review of the Company’s current and future needs which led to a competitive process involving several leading firms. Ultimately, the Committee unanimously

selected EY and looks forward to working with them to undertake the upcoming 10-Q and 10-K.

The

audit reports of HoganTaylor on the consolidated financial statements of the Company as of and for the years ended December 31, 2025

and 2024 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope

or accounting principles.

From

January 6, 2026 through September 20, 2026, the date of HoganTaylor’s dismissal, there were (a) no disagreements (as defined in

Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and HoganTaylor on any matter of accounting principles

or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction

of HoganTaylor, would have caused HoganTaylor to make reference to such disagreement in its reports, if such reports had been issued,

and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), other than

the material weakness identified by HoganTaylor as disclosed in the Company’s Annual Report on Form 10-K filed on March 31, 2026.

The

Company has authorized HoganTaylor to respond fully to the inquiries of EY concerning the subject matter of any disagreements or reportable

events described above.

accordance with Item 304(a)(3) of Regulation S-K, the Company provided HoganTaylor with a copy of this current report on Form 8-K and

requested that HoganTaylor furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether HoganTaylor

agreed with the statements made by the Company set forth above. A copy of HoganTaylor’s letter, dated September 23, 2026

is attached as Exhibit 16.1 to this Current Report on Form 8-K.

During

the fiscal years ended December 31, 2025 and 2024, neither the Company, nor anyone on behalf of the Company, consulted EY regarding:

(i) 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 financial statements, and neither a written report nor oral advice was provided to the

Company that EY concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or

financial reporting issue; or (ii) any matter that was either the subject of a “disagreement” (within the meaning of Item

304(a)(1)(iv) of Regulation S-K) or a “reportable event” (within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibits.

Exhibit

No.

Description

16.1

Letter from HoganTaylor LLP dated September 23, 2026

104

Cover

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

-2-

SIGNATURE

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.

SHARONAI

HOLDINGS INC.

By:

/s/

James Manning

Name:

James

Manning

Title:

Chief

Executive Officer

Date:

September 24, 2026

-3-

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

September

23, 2026

Securities

and Exchange Commission

100

F Street, Northeast

Washington,

DC 20549

Commissioners:

have read the statements made by SharonAI Holdings Inc. under item 4.01 of its Form 8-K dated September 24, 2026. We agree with these

statements concerning our firm in such Form 8-K; we are not in a position to agree or disagree with other statements of SharonAI Holdings

Inc. contained therein.

Regards,

/s/

HoganTaylor LLP

Tulsa,

Oklahoma

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