Item 4.01 Changes in Company's Certifying Accountant.

(a) Resignation of Independent Registered Public Accounting Firm

On October 16, 2024, the auditor of Nocera, Inc. (the "Company"), Centurion ZD CPA & Co. ("CZD"), resigned as the Company's independent registered public accounting firm. CZD's audit report on the Company's financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles except that such audit report did include an explanatory paragraph regarding the Company's ability to continue as a going concern.

During the Company's two most recent fiscal years, there were no disagreements with CZD on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of CZD, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report.

We furnished a copy of this disclosure to CZD and requested CZD to furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. We have included CZD's letter as Exhibit 16.1below in this Form 8-K.

(b)Engagement of New Independent Registered Public Accounting Firm

On October 16, 2024, the Company's Audit Committee approved, and the Company's Board of Directors (the "Board") ratified, the engagement of Enmore LLP (the "New Auditor"), and appointed the New Auditor as the Company's independent registered public accounting firm as of October 16, 2024. During the past two fiscal years ended December 31, 2022 and 2023, and the subsequent interim period through October 16, 2024, neither the Company nor anyone on the Company's behalf consulted with the New Auditor with respect to either (i)(a) the application of accounting principles to a specified transaction, either completed or proposed, or (b) the type of audit opinion that might be rendered on financial statements, and no written report nor oral advice was provided to the Company that the New Auditor concluded was an important factor that the Company consider in reaching a decision as to any accounting, auditing or financial reporting issue, or (ii) any other matter that was the subject of a "disagreement" or a "reportable event" (as these terms are defined in Item 304(a)(1) of Regulation S-K and the related instructions).