Houston American Energy Corp. Changes Certifying Accountant

TL;DR

HUSA auditor switch - could be nothing, could be something.

AI Summary

Houston American Energy Corp. has filed an 8-K report on October 2, 2025, indicating a change in its certifying accountant. The company, incorporated in Delaware, is involved in crude petroleum and natural gas extraction.

Why It Matters

A change in a company's auditor can signal potential shifts in financial reporting or internal controls, warranting investor attention.

Risk Assessment

Risk Level: medium — Changes in certifying accountants can sometimes precede or coincide with financial irregularities or a change in the company's financial outlook.

Key Players & Entities

• HOUSTON AMERICAN ENERGY CORP. (company) — Registrant
• October 2, 2025 (date) — Date of earliest event reported
• Delaware (jurisdiction) — State of incorporation
• 76-0675953 (identifier) — IRS Employer Identification No.
• 801 Travis Street , Suite 1425 Houston , Texas 77002 (address) — Address of principal executive offices

FAQ

Key Financial Figures

• $0.001 — ch registered Common Stock, par value $0.001 per share HUSA NYSE American Item

Filing Documents

• form8-k.htm (8-K) — 44KB
• ex16-1.htm (EX-16.1) — 3KB
• ex16-2.htm (EX-16.2) — 5KB
• 0001493152-25-016844.txt ( ) — 216KB
• husa-20251002.xsd (EX-101.SCH) — 3KB
• husa-20251002_lab.xml (EX-101.LAB) — 33KB
• husa-20251002_pre.xml (EX-101.PRE) — 22KB
• form8-k_htm.xml (XML) — 4KB

01 Change in Registrant ' s Certifying Accountant

Item 4.01 Change in Registrant ' s Certifying Accountant. As previously reported, on July 1, 2025, Houston American Energy Corp. (the "Company") completed a share exchange transaction (the "Share Exchange") with unitholders of Abundia Global Impact Group, LLC, a Delaware limited liability Company ("AGIG") in which the Company issued an aggregate of 31,778,032 shares of Common Stock to the AGIG unitholders in exchange for all of the outstanding units of AGIG from the AGIG unitholders. Prior to the Share Exchange, the Company's consolidated financial statements were audited by Marcum LLP ("Marcum"). For accounting purposes, the Share Exchange is treated as a reverse acquisition. As such, the historical financial statements of the accounting acquirer, AGIG, which have been audited by Baker Tilly US, LLP ("Baker Tilly"), became the historical consolidated financial statements of the Company. Additionally, based on information provided by Marcum, CBIZ CPAs P.C. ("CBIZ CPAs") acquired the attest business of Marcum, effective November 1, 2024. (a) Dismissal of Independent Registered Public Accounting Firms Baker Tilly served as the independent public accounting firm of AGIG prior to the completion of the Share Exchange. Marcum continued to serve as the Company's independent registered public accounting firm through October 2, 2025. On October 2, 2025, the audit committee of the Company's board of directors (the "Committee") approved the dismissal of Baker Tilly and Marcum LLP as AGIG's and the Company's independent registered public accounting firms. Baker Tilly and Marcum LLP audited AGIG's and the Company's

financial statements for the fiscal years ended December 31, 2024 and 2023

financial statements for the fiscal years ended December 31, 2024 and 2023. The reports of Baker Tilly on AGIG's financial statements and the reports of Marcum on the Company's 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. During AGIG's two most recent fiscal years and through the date of dismissal, (a) AGIG had no disagreements with Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of Baker Tilly would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the financial statements and (b) there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K), except for material weaknesses in AGIG's internal control over financial reporting as previously reported on the Company's definitive proxy statement on Schedule 14A, filed with the SEC on April 14, 2025. During the Company's two most recent fiscal years and through the date of dismissal, (a) the Company had no disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of Marcum would have caused it to make reference to the subject matter of the disagreement in connection with its reports on the financial statements and (b) there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K), except for material weaknesses in the Company's internal control over financial reporting as previously reported on the Company's annual report on Form 10-K, filed with the SEC on February 24, 2025. The Company provided Baker Tilly and Marcum with copies of the above disclosures prior

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter from Baker Tilly US, LLC. 16.2 Letter from Marcum LLP. 104 Cover Page Interactive File (the cover page tags are embedded within the Inline XBRL document).

SIGNATURES

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. HOUSTON AMERICAN ENERGY CORP. Dated: October 3, 2025 By: /s/ Edward Gillespie Name: Edward Gillespie Title: Chief Executive Officer

View Full Filing

View this 8-K filing on SEC EDGAR