Change in Certifying Accountants Form 8 K

Item 4.01 Changes in Registrant's Certifying Accountant.

On October 30, 2024, in consideration of the firm's resources for providing audit services to publicly traded companies, Nichols, Cauley and Associates, LLC ("Nichols, Cauley"), informed the audit committee of the board of directors of CoreCard Corporation (the "Company") that it declines to stand for re-appointment as independent registered public accounting firm of the Company after completion of the current year audit.

The audit reports of Nichols, Cauley on the Company's financial statements as of and for the year ended December 31, 2022 and 2023, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainties, audit scope or accounting principles.

During the fiscal years ended December 31, 2023 and December 31, 2022 and the subsequent interim period through September 30, 2024, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Nichols, Cauley on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Nichols, Cauley's satisfaction, would have caused Nichols, Cauley to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K. The Company provided Nichols, Cauley with a copy of this Current Report on Form 8-K and requested that Nichols, Cauley furnish the Company with a letter addressed to the Securities and Exchange Commission ("SEC") stating whether or not Nichols, Cauley agrees with the above statements. A copy of Nichols, Cauley's letter dated October 31, 2024, addressed to the SEC, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

The Company will commence a Request for Proposal process to evaluate potential candidates to serve as its independent registered public accounting firm in the coming months. The Company will promptly disclose its engagement of a new independent registered public accounting firm once the process has been completed and a firm has been formally engaged by the Company.