BTTC Black Titan Corp

“On January 29, 2026, the audit committee (the Audit Committee ) of the board of directors of Black Titan Corporation (the Company ) approved the change of the Company s independent registered public accounting firm from Enrome LLP ( Enrome ) to Guangdong Prouden CPAs GP ( Guangdong Prouden ).”

“Based on that evaluation, our management, including our chief executive officer and chief financial officer concluded that our disclosure controls and procedures were not effective because we identified two material weaknesses in our internal control over financial reporting related to (i)”

“(ii) lack of information technology general controls in the areas of IT policies and procedures, user provisioning and termination, privileged access and service organization monitoring who are responsible for change management over certain core business system and accounting system”

“(i) lack of accounting staff and resources with appropriate knowledge of accounting principles generally accepted in the U.S. GAAP and SEC reporting and compliance requirements to design and implement formal period-end financial reporting policies and procedures to address complex technical accounting issue in accordance with GAAP and the SEC requirements”