GDST Goldenstone Acquisition Ltd

Item 4.01 Changes in Registrant’s Certifying Accountant.

a) Dismissal of Independent Registered Public Accounting Firm.

Goldenstone Acquisition Corporation (the “Company”) dismissed Marcum LLP (“Marcum”), its independent registered public accounting firm, effective March 8, 2023. The Company appointed Marcum Asia CPAs LLP (“Marcum Asia”), an affiliate of Marcum, as its independent registered public accounting firm on March 8, 2023. Marcum continued to serve as the Company’s independent registered public accounting firm through March 8, 2023. The services previously provided by Marcum will now be provided by Marcum Asia. The decision to change accountants was expressly approved by the Chairman of the Company’s Audit Committee.

Marcum’s reports on the Company’s financial statements for the period from October 21, 2022 through March 8, 2023 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 the audit reports on the financial statements of the Company contained an uncertainty about the Company’s ability to continue as a going concern.

During the period from October 21, 2022 through March 8, 2023, there were no disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make reference to the subject matter of the disagreements in connection with its reports on the Company’s financial statements for such periods. Also during this time, there were no “reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Marcum with a copy of the above disclosures and requested that Marcum furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made above. A copy of Marcum’s letter, dated March 14, 2023, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

(b) Appointment of New Independent Registered Public Accounting Firm.

On March 8, 2023, the Company engaged Marcum Asia as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2023, effective March 8, 2023. During the fiscal year ended March 31, 2022 and the interim period through March 8, 2023, neither the Company nor anyone on its behalf consulted with Marcum Asia regarding (i) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Marcum concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a “disagreement,” as defined in Item 304(a)(1)(iv) of Regulation S-K, or a “reportable event,” as defined in Item 304(a)(1)(v) of Regulation S-K.