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Form 8-K

sec.gov

8-K — Cyngn Inc.

Accession: 0001213900-26-041070

Filed: 2026-04-07

Period: 2026-04-03

CIK: 0001874097

SIC: 7371 (SERVICES-COMPUTER PROGRAMMING SERVICES)

Item: Changes in Registrant's Certifying Accountant

Item: Financial Statements and Exhibits

Documents

8-K — ea0285300-8k_cyngn.htm (Primary)

EX-16.1 — LETTER FROM CBIZ CPAS P.C. TO THE SECURITIES AND EXCHANGE COMMISSION DATED APRIL 3, 2026 (ea028530001ex16-1.htm)

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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 3, 2026

CYNGN INC.

(Exact name of registrant as specified in charter)

Delaware

001-40932

46-2007094

(State or other jurisdiction

of incorporation)

(Commission File Number)

(IRS Employer

Identification No.)

1344 Terra Bella Avenue

Mountain View, CA 94043

(Address of principal executive offices) (Zip Code)

(650) 924-5905

(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 each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock

CYN

The Nasdaq Stock Market LLC (The 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 mart

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 Change in Registrant’s Certifying Accountant

On April 3, 2026, the Audit Committee

and Board of Directors of Cyngn Inc. (the “Company”) approved the proposed appointment of Baker Tilly US, LLP (“Baker

Tilly”) as the Company’s independent registered public accounting firm, dismissing the Company’s previous independent

public accounting firm, CBIZ CPAs P.C. (the “CBIZ”), on the same date.

During the year ended December

31, 2025, and through April 3, 2026, the date of CBIZ’s dismissal, there were (a) no disagreements (as defined in Item 304(a)(1)(iv)

of Regulation S-K and the related instructions) with CBIZ 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 CBIZ, would have caused CBIZ to make reference

to such disagreement in its report and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the

related instructions), except for:

● The material weaknesses in the Company’s internal control

over financial reporting as reported in Part II, Item 9A of the Company’s Annual Report on Form 10-K for the year ended December

31, 2025, as filed with the Securities and Exchange Commission (the “SEC”) on March 27, 2026, related to the ineffective

oversight of third parties engaged to assist in the Company’s financial reporting process and the lack of appropriate technical

expertise to a complex accounting transaction.

The above reportable event was

discussed between the Audit Committee and CBIZ. CBIZ has been authorized by the Company to respond fully to the inquiries of Baker Tilly,

the successor independent registered public accounting firm, concerning the reportable event.

During the two most recent fiscal years ended December

31, 2025 and 2024 and any subsequent interim period prior to engaging Baker Tilly, neither the Company nor anyone on its behalf consulted

Baker Tilly regarding either (i) the application of accounting principles to any proposed or completed transaction, 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 Baker Tilly concluded 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) or a “reportable event” (as defined in Item 304(a)(1)(v) of

Regulation S-K and the related instructions).

The Company has provided CBIZ

with a copy of this Current Report on Form 8-K prior to filing with the SEC and requested that CBIZ furnish the Company with a letter

addressed to the SEC, pursuant to Item 304(a)(3) of Regulation S-K, stating whether it agrees with the above statements made by us in

response to Item 304(a) of Regulation S-K and, if it does not agree, the respects in which it does not agree, as required

under Item 304(a)(3) of Regulation S-K. A copy of CBIZ’s letter, dated April 3, 2026, is filed as Exhibit 16.1

(which is incorporated by reference herein) to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits

Exhibit No.

Description

16.1

Letter from CBIZ CPAs P.C. to the Securities and Exchange Commission dated April 3, 2026

104

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

1

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.

Date: April 7, 2026

CYNGN INC.

By:

/s/ Natalie Russell

Natalie Russell

Chief Financial Officer

2

EX-16.1 — LETTER FROM CBIZ CPAS P.C. TO THE SECURITIES AND EXCHANGE COMMISSION DATED APRIL 3, 2026

EX-16.1

Filename: ea028530001ex16-1.htm · Sequence: 2

Exhibit 16.1

CBIZ CPAs P.C.

One Montgomery Street

Suite 1700

San Francisco, CA 94104

P: 415.432.6200

April 7, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Cyngn Inc. under Item 4.01 of its Form 8-K dated April 7, 2026. We agree with the statements

concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Cyngn Inc. contained therein.

Very truly yours,

/s/ CBIZ CPAs P.C.

CBIZ CPAs P.C.

CBIZCPAS.COM

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