Terra Innovatum Global N.V. filed a current report on October 27, 2026, disclosing that it formally engaged MaloneBailey, LLP as its independent registered public accounting firm for the fiscal year ending December 31, 2026, effective October 23, 2026.

Key Highlights

  • New engagement date: MaloneBailey, LLP was formally engaged on October 23, 2026, for the fiscal year ending December 31, 2026.
  • Prior relationship: MaloneBailey previously served as the company's independent registered public accounting firm from April 29, 2025 to January 15, 2026.
  • No prior consultations: The company disclosed that neither it nor anyone acting on its behalf consulted with MaloneBailey regarding accounting principles or audit opinions during the fiscal years ended December 31, 2025 and 2024, or the subsequent interim period through October 23, 2026.
  • No disagreements or reportable events: The filing states there were no disagreements or reportable events as defined under Item 304(a)(1)(iv) and (v) of Regulation S-K, outside of MaloneBailey's prior engagement period.
  • Emerging growth company: Terra Innovatum Global N.V. indicated it is an emerging growth company as defined under applicable SEC rules.

Terra Innovatum Global Re-Engages MaloneBailey, LLP for Fiscal Year 2026 Audit

According to the filing, Terra Innovatum Global N.V. (NASDAQ:NKLR), incorporated in The Netherlands and headquartered in Lucca, Italy, reported a change in its certifying accountant under Item 4.01. On October 23, 2026, the company formally engaged MaloneBailey, LLP to serve as its independent registered public accounting firm for the fiscal year ending December 31, 2026. The filing notes that MaloneBailey had previously served in the same capacity from April 29, 2025 to January 15, 2026.

The company disclosed that during the fiscal years ended December 31, 2025 and 2024, and through the interim period ending October 23, 2026, neither the company nor anyone acting on its behalf consulted with MaloneBailey on the application of accounting principles to any specified transaction, the type of audit opinion that might be rendered, or any matter constituting a disagreement or reportable event. The filing specifies that this exclusion applies "other than in connection with MaloneBailey's prior engagement" and its role as independent auditor of Terra Innovatum S.R.L. and Xit Corp. (formerly GSR III Acquisition Corp.), each described as a wholly-owned subsidiary of the company.

The report was signed on October 27, 2026, by Alessandro Petruzzi, identified in the filing as Chief Executive Officer. The company's ordinary shares carry a par value of €0.01 per share and are listed on The Nasdaq Stock Market LLC under the trading symbol NKLR. Terra Innovatum Global N.V. has indicated it is an emerging growth company and has not elected to opt out of the extended transition period for new or revised financial accounting standards.

What Was Disclosed

Terra Innovatum Global N.V. disclosed the re-engagement of MaloneBailey, LLP as its independent auditor for fiscal year 2026, reported no prior consultations or disagreements with MaloneBailey outside of the firm's previous engagement, and identified no reportable events under applicable Regulation S-K provisions.