Flywheel Advanced Technology : Change in Certifying Accountants Form 8 K

Item 4.01 Change in Registrant's Certifying Accountant.

As previously disclosed in a Current Report on Form 8-K dated May 6, 2024, filed by Flywheel Advanced Technology, Inc. (the "Company) with the Securities and Exchange Commission, on May 10, 2024, the Company dismissed BF Borgers CPA P.C. as its independent registered public accounting firm.

Effective as of May 29, 2024, the Board of Directors of the Company unanimously approved the engagement of BCRG Group ("BCRG") as the Company's independent registered public accounting firm for the fiscal years ended September 30, 2024 and September 30, 2023 and to review the Company's unaudited financial information for each of the quarters, March 31, 2024, March 31, 2023, June 30, 2024, June 30, 2023, December 31, 2024 and December 31, 2023.

During the fiscal years ended September 30, 2023 and 2022, and the subsequent interim period through the date of this report, neither the Company nor anyone on its behalf has consulted with BCRG regarding either (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided nor oral advice was provided to the Company that BCRG concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph 304(a)(1)(v)) of Regulation S-K).