Item 8. Financial Statements and Supplementary Data
Item 8.
Financial Statements and Supplementary Data.
Our
financial statements are included in this Annual Report on Form 10-K commencing on page F-1.
Item 9.
Changes in and Disagreements with Accountants on
Accounting and Financial Disclosure.
On
May 5, 2025, the Audit Committee of the Board of Directors of Digital Ally, Inc. approved the dismissal of RBSM LLP (“RBSM”)
as the Company’s independent registered public accounting firm. On May 5, 2025, the Audit Committee approved the appointment of Victor
Mokuolu CPA PLLC as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit
services for the fiscal year ending December 31, 2025.
The
reports of RBSM on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain
an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles,
except that RBSM’s report on the consolidated financial statements as of and for the year ended December 31, 2024 contained an explanatory
paragraph regarding the Company’s ability to continue as a going concern.
During
the fiscal years ended December 31, 2024 and 2023, and through May 5, 2025, there were no disagreements with RBSM on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or procedure. There were no reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K during such periods.
The Company reported
this change on Form 8-K filed with the Securities and Exchange Commission on May 9, 2025.
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