Form 8-K

8-K — CLOUDASTRUCTURE, INC.

Accession: 0001683168-26-003135

Filed: 2026-04-22

Period: 2026-04-16

CIK: 0001709628

SIC: 7370 (SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC.)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — cloud_8k.htm (Primary)

EX-16.1 — LETTER FROM BUSH & ASSOCIATES CPA LLP (cloud_ex1601.htm)

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8-K — CURRENT REPORT

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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): April 16, 2026

___________________________

CLOUDASTRUCTURE,

INC.

(Exact name of registrant as specified in its

charter)

___________________________

Delaware

001-42494

87-0690564

(State or other jurisdiction of

incorporation or organization)

(Commission File Number)

(I.R.S. Employer Identification No.)

228 Hamilton Road

Palo Alto,

California

94301

(Address of principal executive offices)

(Zip Code)

(650) 644-4160

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 Class

Trading Symbol

Name of Exchange On Which Registered

Class A Common Stock

CSAI

Nasdaq Capital Market

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 ☒

If 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 Dismissal of Auditor.

(a) Dismissal

of Auditor

The Audit Committee of

the Board of Directors (the “Audit Committee”) of Cloudastructure, Inc., a Delaware corporation (the “Company”),

in connection with carrying out its appointed duties and responsibilities, conducted a review to determine the Company’s independent

registered public accounting firm for the Company’s 2026 fiscal year. On April 16, 2026, upon the recommendation of the Audit Committee,

the Board of Directors of the Company approved the dismissal of Bush & Associates CPA LLC (“Bush & Associates”)

as the Company’s independent registered public accounting firm.

Bush & Associates audited the Company’s

financial statements, including its consolidated balance sheets as of December 31, 2025, and 2024, and the related consolidated statements

of operations, shareholders’ equity, and cash flows for the years then ended, and the related notes (collectively referred to as

the “Financial Statements”). The audit reports of Bush & Associates on the Financial Statements did not contain

any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years

ended December 31, 2025, and 2024, and the subsequent interim period through April 16, 2026, there were no disagreements with Bush

& Associates 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 Bush & Associates, would have caused Bush & Associates to make reference

to the subject matter of the disagreements in connection with its reports.

During the fiscal years

ended December 31, 2025, and 2024, and the subsequent interim period through April 16, 2026, there were no events of the type listed in

paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K.

The Company furnished

Bush & Associates with a copy of the disclosures in this Current Report on April 16, 2026, and requested that Bush & Associates

furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made in this Current Report and,

if not, stating the respects in which it does not agree. A copy of Bush & Associates’ letter to the SEC is filed as Exhibit

16.1 to this Current Report.

(b) Engagement

of Auditor

On April 16, 2026, the

Company engaged TAAD LLP (“TAAD”) as its new independent registered public accounting firm beginning with the quarter

ending March 31, 2026, and year ending December 31, 2026. The change in the Company’s independent registered public accounting

firm was recommended by the Audit Committee and approved by the Board of Directors. During the fiscal years ended December 31, 2025, and

2024, and the subsequent interim period through April 16, 2026, neither the Company nor anyone on its behalf consulted with TAAD regarding

either (i) the application of accounting principles to a specific transaction, either completed or proposed; (ii) the type of audit opinion

that might be rendered on the Company’s consolidated financial statements; or (iii) 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 described in Item 304(a)(1)(v) of

Regulation S-K.

The Company provided TAAD a copy of this Current

Report and requested TAAD to review the disclosure contained in this Current Report before it is filed with the SEC. The Company also

provided TAAD the opportunity to furnish us with a letter addressed to the SEC containing any new information, clarification of the expression

of the Company’s views stated in this Current Report, or the respects in which TAAD disagrees with the statements made in this

Current Report. TAAD has advised the Company that it has reviewed the disclosures in this Current Report and has no basis upon which

to submit such a letter addressed to the SEC.

Item 9.01

Financial Statements and Exhibits.

(d) Exhibits

Exhibit Number

Document

16.1

Letter to the Securities & Exchange Commission from Bush & Associates CPA LLP

104

Cover Page Interactive File (the cover page XBRL tags are embedded in 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.

Dated: April 22, 2026

CLOUDASTRUCTURE, INC.

By:

/s/ Greg Smitherman

Greg Smitherman

Chief Financial Officer

(Principal Financial Officer and

Principal Accounting Officer)

EX-16.1 — LETTER FROM BUSH & ASSOCIATES CPA LLP

EX-16.1

Filename: cloud_ex1601.htm · Sequence: 2

Exhibit 16.1

April 22, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re:

Cloudastructure, Inc.

Form 8-K dated April 16, 2026

File No. 001-42494

To Whom it May Concern:

We have read and carefully reviewed the statements

made by Cloudastructure, Inc. (the “Company”) under Item 4.01 of its Current Report on Form 8-K dated April 16, 2026,

to be filed with the Securities and Exchange Commission on April 22, 2026, regarding the termination of our engagement as the Company’s

independent registered public accounting firm.

Based on our review of the disclosures contained

in the referenced filing, we agree with the statements concerning our Firm contained therein.

We appreciate the opportunity to have served Cloudastructure,

Inc. and wish them continued success.

Very truly yours,

/s/ Bush & Associates CPA

Bush & Associates CPA

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