Form 8-K

8-K — ProCap Financial, Inc.

Accession: 0001493152-26-013469

Filed: 2026-03-30

Period: 2026-03-27

CIK: 0002076163

SIC: 6199 (FINANCE SERVICES)

Item: Changes in Registrant's Certifying Accountant

Item: Submission of Matters to a Vote of Security Holders

Item: Financial Statements and Exhibits

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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): March 27, 2026

PROCAP

FINANCIAL, INC.

(Exact

name of registrant as specified in its charter)

Delaware

001-42995

39-2767031

(State

or other jurisdiction

incorporation)

(Commission

File Number)

(I.R.S.

Employer

Identification

No.)

600

Lexington Avenue, Floor 2

New

York, New York

10022

(Address

of principal executive offices)

(Zip

Code)

(305)

938-0912

(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:

☐

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

which registered

Common

Stock, par value $0.001 per share

BRR

The

Nasdaq Stock Market LLC

Redeemable

warrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50 per share

BRRWW

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.

(a)

Dismissal of Previous Independent Registered Public Accounting Firm

March 27, 2026, the Audit Committee (the “Audit Committee”) of the Board of

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

(“MaloneBailey”) as the Company’s independent registered public accounting firm, effective as of such date.

The

audit report of MaloneBailey on the Company’s consolidated financial statements for the period from June 17, 2025 (inception) through

December 31, 2025 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty,

audit scope, or accounting principles.

For

the period from June 17, 2025 (inception) through December 31, 2025 and the subsequent interim period through the date of MaloneBailey’s

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

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 MaloneBailey to make

reference thereto in its reports on the Company’s financial statements for such years, and (ii) no “reportable events”

(as defined in Item 304(a)(1)(v) of Regulation S-K) except for the previously disclosed material weakness in internal control over financial

reporting related to (i) inadequate segregation of duties and effective risk assessment, and (ii) insufficient written policies and procedures

for accounting and financial reporting with respect to the requirements and application of both GAAP and SEC guidelines.

The

Company has provided MaloneBailey with a copy of the foregoing disclosure and has requested that MaloneBaily furnish the Company with

a letter addressed to the Securities and Exchange Commission (the “SEC”) stating whether or not MaloneBailey agrees with

the statements made above. A copy of MaloneBailey’s letter, dated March 27, 2026, is filed as Exhibit 16.1 to this Current Report

on Form 8-K.

(b)

Engagement of New Independent Registered Public Accounting Firm

March 27, 2026, the Audit Committee approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s new independent

registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.

During

the fiscal year ended December 31, 2025 and the subsequent interim period through the date of BDO’s engagement, neither the Company

nor anyone acting on its behalf consulted with BDO 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 no

written report or oral advice was provided to the Company by BDO that was an important factor considered by the Company in reaching a

decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a disagreement

(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a “reportable event” (as defined

in Item 304(a)(1)(v) of Regulation S-K).

Item

5.07 Submission of Matters to a Vote of Security Holders.

March 27, 2026, ProCap Financial, Inc. (the “Company”) held its exclusively virtual Annual Meeting of Stockholders (the “Annual

Meeting”). As of February 10, 2026, the record date for the Annual Meeting, there were 83,422,775 shares of ProCap Common Stock,

par value $0.001 per share (the “ProCap Common Stock”), outstanding and entitled to vote. The Annual Meeting was held to

obtain the stockholder approvals necessary to complete the merger (the “Merger”) of Silvia Merger Sub, Inc., a Delaware corporation

and wholly-owned subsidiary of the Company (“Merger Sub”), with and into CFO Silvia, Inc., a Delaware corporation (“CFO

Silvia”), pursuant to the Agreement and Plan of Merger, dated February 9, 2026, by and among the Company, Merger Sub, CFO Silvia,

Inflection Points, Inc., and Shain Noor (the “Merger Agreement”), and to act on certain related matters. The following is

a brief description of each matter voted upon at the Annual Meeting and the number of votes cast.

Proposal

No. 1 — Merger Proposal

The

stockholders approved, for purposes of Nasdaq Listing Rule 5635, the issuance of shares of ProCap Common Stock pursuant to the terms

of the Merger Agreement.

For:

33,172,356

Against:

15,065,559

Abstain:

7,525

Proposal

No. 2 — Director Appointment Proposal

The

stockholders elected Eric Jackson as a Class I director of the Company to hold office for a three-year term until the annual meeting

of stockholders to be held in 2029 and until his successor is duly elected and qualified.

Eric

Jackson

For:

37,359,999

Withheld:

9,562,078

Abstain:

1,323,363

Proposal

No. 3 — Equity Plan Amendment

The

stockholders approved an amendment to the Company’s 2025 Equity Incentive Plan to increase the number of shares of ProCap Common

Stock authorized for issuance thereunder, to enable the Company to continue to grant equity compensation awards to current and future

employees in accordance with the Company’s compensation practices.

For:

33,103,985

Against:

13,867,806

Abstain:

1,273,649

Proposal

No. 4 — Adjournment Proposal

The

stockholders voted on whether to approve an adjournment of the Annual Meeting, if necessary or appropriate, to solicit additional proxies

if there were not sufficient votes in favor of Proposal No. 1, Proposal No. 2, or Proposal No. 3.

For:

33,711,635

Against:

10,745,407

Abstain:

3,788,398

Item

9.01 Financial Statements and Exhibits.

(d)

Exhibits

Exhibit

No.

Description

16.1

Letter from MaloneBailey, LLP, dated March 27, 2026, addressed to the Securities and Exchange Commission

104

Cover

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

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.

PROCAP

FINANCIAL, INC.

Date:

March 30, 2026

By:

/s/

Renae Cormier

Name:

Renae

Cormier

Title:

Chief

Financial Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

March

27, 2026

U.S.

Securities and Exchange Commission

100

F Street, N.E.

Washington,

DC 20549

have read the statements under Item 4.01 of the Current Report on Form 8-K of ProCap Financial, Inc. to be filed with the Securities

and Exchange Commission on or about March 30, 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.

MaloneBailey,

LLP

www.malonebailey.com

Houston,

Texas

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