Non-Reliance on Previously Issued Financial Report - Form 8-K

Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.

Form 10-Q for the Three Months Ended September 30, 2023

The Board of Directors of Kuber Resources Corporation (the "Company") determined on April 16, 2024, following consultations with our independent auditor, Mercurius & Associates LLP (formerly known as AJSH & Co LLP) ("Mercurious"), that our previously issued unaudited financial statements for the three months ended September 30, 2023, filed on November 20, 2023 ("Original Filing"), should no longer be relied upon. The Company filed the Original Filing without the final consent of Mercurius. In consultation with Mercurius, the Company determined there are no material errors in the Original Filing requiring restatement, and with the imminent filing of the Form 10-K for the year ended December 31, 2023, the Company has determined it is not necessary to amend and restate the Original Filing.

The Company's Board and authorized officers have discussed the matters disclosed in this Current Report on Form 8-K with Mercurius, its registered independent accountant.