{"url_path":"/sec/rajaf/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F Change in Registrant’s Certifying Accountant**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1885680/0001213900-26-057774-index.html","accession_number":"0001213900-26-057774","cik":"0001885680","ticker":"RAJAF","issuer_name":"Cordyceps Sunshine Biotech Holdings Co., Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1885680/0001213900-26-057774-index.html","primary_entity_key":"0001885680","primary_entity_name":"Cordyceps Sunshine Biotech Holdings Co., Ltd."},"word_count":468,"has_tables":true,"body_markdown":"**Item\n16F. Change in Registrant’s Certifying Accountant**\n\n \n\nNovember 2025 Change of Auditor\n\n \n\nOn November 10, 2025, the Company notified\nits independent registered public accounting firm KCCW Accountancy Corp its decision to dismiss KCCW Accountancy Corp as the\nCompany’s auditor. The decision to change the independent registered public accounting firm was approved by the Board of\nDirectors of the Company. During December 2, 2024 and through November 10. 2025, the date of dismissal, (a) there were no\ndisagreements with KCCW Accountancy Corp on any matter of accounting principles or practices, financial statement disclosure, or\nauditing scope or procedure, which disagreements, if not resolved to the satisfaction of KCCW Accountancy Corp, would have caused it\nto make reference thereto in its reports on the financial statements for such years and (b) there were no “reportable\nevents” as described in Item 304(a)(1)(v) of Regulation S-K.\n\n \n\nOn November 15, 2025, the Board of Directors of\nthe Company approved and ratified the appointment of YCM CPA INC. as its new independent registered public accounting firm to audit the\nCompany’s financial statements, effective November 15, 2025. During the two most recent fiscal years ended December 31, 2024 and\n2023 and any subsequent interim periods through the date hereof prior to the engagement of YCM CPA INC., neither the Company, nor someone\non its behalf, has consulted YCM CPA INC. regarding: (i) either: the application of accounting principles to a specified transaction,\neither completed or proposed; or the type of audit opinion that might be rendered on the Company’s consolidated financial statements,\nand either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting\nfirm concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting\nissue; or (ii) any matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable\nevent as described in paragraph 304(a)(1)(v) of Regulation S-K.\n\n \n\nDecember 2024 Change of Auditor\n\n \n\nOn December 2, 2024, Cordyceps Sunshine Biotech\nHoldings Co., Ltd. (the “Company”) notified its independent registered public accounting firm, TPS Thayer, LLC its decision\nto dismiss TPS Thayer, LLC as the Company’s auditor. The decision to change the independent registered public accounting firm was\napproved by the Board of Directors of the Company. During March 18, 2024 and through December 2, 2024, the date of dismissal, (a) there\nwere no disagreements with TPS Thayer, LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing\nscope or procedure, which disagreements, if not resolved to the satisfaction of TPS Thayer, LLC, would have caused it to make reference\nthereto in its reports on the financial statements for such years and (b) there were no “reportable events” as described in"}