Form 8-K

8-K — Volato Group, Inc.

Accession: 0001493152-26-017829

Filed: 2026-04-17

Period: 2026-04-13

CIK: 0001853070

SIC: 4522 (AIR TRANSPORTATION, NONSCHEDULED)

Item: Changes in Registrant's Certifying Accountant

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)

THE SECURITIES EXCHANGE ACT OF 1934

Date

of Report (Date of earliest event reported): April 13, 2026

VOLATO

GROUP, INC.

(Exact

name of registrant as specified in its charter)

Delaware

001-41104

86-2707040

(State

or other jurisdiction

of incorporation)

(Commission

File

Number)

(IRS

Employer

Identification

No.)

1954

Airport Road, Suite 124

Chamblee,

GA 30341

(Address

of principal executive offices) (zip code)

844-399-8998

Registrant’s

telephone number, including area code

(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 on which registered

Class

A Common Stock

SOAR

NYSE

American LLC

Warrants,

each whole warrant exercisable for one share of Class A common stock at an exercise price of $287.50

SOARW

OTC

Markets Group, Inc.

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

Auditor

Change from Elliott Davis, PLLC to TAAD, LLP

April 13, 2026, Volato Group, Inc. (the “Company”) dismissed Elliott Davis, PLLC (“Elliott Davis”) as the Company’s

independent registered public accounting firm and engaged TAAD, LLP (“TAAD”) as the Company’s new independent registered

public accounting firm. The dismissal of Elliott Davis and the engagement of TAAD were each approved by the Audit Committee of the Board

of Directors of the Company.

The

audit report of Elliott Davis on the Company’s consolidated financial statements as of and for the year ended December 31, 2025

contained an explanatory paragraph relating to the Company’s ability to continue as a going concern. Other than this report modification,

the audit report of Elliott Davis on the Company’s financial statements for the fiscal year ended December 31, 2025 contained no

adverse opinions or disclaimers of opinions and were not qualified or modified as to uncertainty, audit scope, or accounting principles,

except that such audit report contained an explanatory paragraph in which Elliott Davis expressed substantial doubt as to the Company's

ability to continue as a going concern.

During

the Company’s two most recent fiscal years and the subsequent interim period, there were (i) no “disagreements” (as

that term is defined in Item 304(a)(1)(iv) of Regulation S-K under the Securities Exchange Act of 1934, as amended (the “Exchange

Act”), and the related instructions) between the Company and Elliott Davis 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 Elliott Davis,

would have caused Elliott Davis to make reference to the subject matter of the disagreement in Elliott Davis’s audit report, and

(ii) no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act) except

for the going concern matter described above and the material weaknesses disclosed under the heading “Item 9A. Controls and Procedures—Evaluation

of Controls and Procedures” in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2025, as filed with

the SEC on March 12, 2026.

The

Company provided Elliott Davis with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Elliott

Davis provide a letter addressed to the U.S. Securities and Exchange Commission (“SEC”) stating whether Elliott Davis agrees

with the above disclosures and, if not, stating the respects in which Elliott Davis does not agree. A copy of Elliott Davis’s letter

to the SEC, dated April 17, 2026,

is filed herewith as Exhibit 16.1 to this Current Report on Form 8-K.

During

the Company’s two most recent fiscal years and the subsequent interim period, neither the Company nor anyone on its behalf consulted

with TAAD regarding: (i) the application of accounting principles to a specified transaction, either completed or proposed, (ii) 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 TAAD concluded was an important factor considered by the Company in reaching a decision as to an accounting,

auditing or financial reporting issue, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)

of Regulation S-K under the Exchange Act and the related instructions) or a “reportable event” (as described in Item 304(a)(1)(v)

of Regulation S-K under the Exchange Act).

Item

9.01. Financial Statements and Exhibits.

(d)

Exhibits.

Exhibit

No.

Description

16.1

Letter

from Elliott Davis, PLLC to the Securities and Exchange Commission dated April 17,

2026.

104

Cover

Page Interactive Data File (embedded within 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.

Date:

April 17, 2026

Volato

Group, Inc.

By:

/s/

Mark Heinen

Name:

Mark

Heinen

Title:

Chief

Financial Officer

EX-16.1

Filename: ex16-1.htm · Sequence: 2

Exhibit

16.1

April

17, 2026

Securities

and Exchange Commission

100

F Street, N.E.

Washington,

D.C. 20549

Commissioners:

have read Item 4.01 of Form 8-K dated April 17, 2026 of Volato Group, Inc. and are in agreement with the statements contained

in the first, second, third and fourth paragraphs therein. We have no basis to agree or disagree with other statements of the registrant

contained therein.

Sincerely,

/s/

Elliott Davis, PLLC

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