Auditor Changes

RAVE RESTAURANT GROUP, INC. engaged Bodwell Vasek Wells DeSimone, LLP P as its auditor.

“(b) Effective February 10, 2026, the Company engaged Bodwell Vasek Wells DeSimone, LLP P (“ BVWD ”) as the independent registered public accounting firm to audit the Company’s financial statements. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such appointment, the Company did not consult with BVWD regarding (i) either the application of accounting principles to a specified transaction, either completed or proposed, or the type”

RAVE RESTAURANT GROUP, INC. dismissed Whitley Penn LLP as its auditor.

“(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley Penn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved by the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the Company’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley Penn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,”

Norris Industries, Inc. dismissed BDO USA, P.C. as its auditor.

“On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.”

CERO THERAPEUTICS HOLDINGS, INC. engaged Salberg & Company, P.A. as its auditor.

“The Company’s audit committee of the board of directors (the “Audit Committee”) approved the appointment of Salberg & Company, P.A. (“Salberg”) as the Company’s independent registered public accounting firm, effective following the finalization of the terms of an engagement letter therewith and execution thereof of February 11, 2026, with such appointment effective as of February 13, 2026.”

CERO THERAPEUTICS HOLDINGS, INC. dismissed Wolf & Company, P.C. as its auditor.

“The Company’s audit committee of the board of directors (the “Audit Committee”) approved the decision to dismiss Wolf & Company, P.C. (“Wolf”), as the Company’s independent registered public accounting firm, effective as of February 13, 2026.”

ACCURAY INC reported that prior financial statements should not be relied upon.

“should no longer be relied upon due to errors related to disclosure of RPO described above.”

SM Energy Co engaged Deloitte & Touche LLP as its auditor.

“On February 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of SM Energy Company (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and appointed Deloitte & Touche LLP (“Deloitte”) for the fiscal year ending December 31, 2026.”

SM Energy Co dismissed Ernst & Young LLP as its auditor.

“On February 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of SM Energy Company (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and appointed Deloitte & Touche LLP (“Deloitte”) for the fiscal year ending December 31, 2026.”

UMeWorld Inc. engaged WSJ & Partners (No. AF 002020) as its auditor.

“(the “Company”) engaged WSJ & Partners (No. AF 002020) (“WSJ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026. The engagement was approved by the Company’s Board of Directors. As previously disclosed in the Company’s Current Report on Form 8-K filed on January 5, 2026, J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025, and furnished a letter to the Securities and Exchange Commission regarding such resignation.”

J&S Associate PLT resigned as auditor of UMeWorld Inc..

“J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025”

ABUNDIA GLOBAL IMPACT GROUP, INC. reported that prior financial statements should not be relied upon.

“On February 2, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Abundia Global Impact Group, Inc. (the “Company”) concluded that the unaudited consolidated interim financial statements included in the Quarterly Report on Form 10-Q for the three and nine month periods ended September 30, 2025 (the “Non-Reliance Periods”), should no longer be relied upon due to an understatement in the Company’s general and administrative expenses.”

NewStream Energy Technologies Group Inc engaged Barton CPA, LLC as its auditor.

“On January 26, 2026, the Board approved the engagement of Barton CPA, LLC (“Barton”) as the Company’s new independent registered public accounting firm.”

BioCrude Technologies USA, Inc. engaged Bodwell Vasek Wells DeSimone LLP as its auditor.

“On February 3, 2026, the Company engaged Bodwell Vasek Wells DeSimone LLP’s (“BVWD”), situated at 8117 Preston Road, Suite 460, Dallas, Texas 75225 (Ph: Tel: 903- 624.9078; Website: https://bvwd.com/) as its new registered independent public accountant.”

Hub Group, Inc. reported that prior financial statements should not be relied upon.

“were in each case materially misstated due to the aforementioned error and should no longer be relied upon.”

Triller Group Inc. engaged Enrome LLP as its auditor.

“On February 3, 2026, the audit committee of Triller Group Inc., a Delaware corporation (the “Company”) appointed Enrome LLP (“ Enrome ”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.”

Enrome LLP resigned as auditor of NOCERA, INC..

“Enrome resigned as the Company’s independent registered public accounting firm as of the Effective Date.”

NOCERA, INC. engaged SFAI Malaysia PLT as its auditor.

“the Board of Directors (the “Board”) of the Company approved the appointment of SFAI Malaysia PLT (“SFAI”), a Public Company Accounting Oversight Board (PCAOB)-registered public accounting firm, as the Company’s independent registered public accounting firm, effective immediately.”

Dermata Therapeutics, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On February 2, 2026, the Audit Committee approved the appointment of CBIZ CPAs P.C., (formerly known as Mayer Hoffman McCann P.C.) (“CBIZ CPAs”) as the Company’s new independent registered public accounting firm.”

Dermata Therapeutics, Inc. dismissed Baker Tilly US, LLP as its auditor.

“On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.”

WWC, P.C. resigned as auditor of Triller Group Inc..

“WC, P.C. (“WWC”) notified the management and Audit Committee of Triller Group Inc., a Delaware corporation (the “Company”) of its decision to resign as the independent registered public accounting firm of the Company, effectively immediately. Although their audit was not designed to identify or detect violations of law or fraud, WWC’s resignation was not a result of any violation of law or fraud of the Company identified during its audit procedures to date.”

Stablecoin Development Corp engaged CBIZ CPAs, P.C. as its auditor.

“On January 30, 2026, with the approval of the Audit Committee, CBIZ CPAs, P.C. (“CBIZ”) was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

BLACKSTAR ENTERPRISE GROUP, INC. engaged L J Soldinger Associates, LLC as its auditor.

“On January 23, 2026, the Company engaged L J Soldinger Associates, LLC (“LJ Soldinger”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2025.”

BLACKSTAR ENTERPRISE GROUP, INC. dismissed Fruci & Associates II, PLLC as its auditor.

“On January 23, 2026 (the “Effective Date”), BlackStar Enterprise Group, Inc., a Delaware corporation (the “Company”), dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm.”

Hypha Labs, Inc. dismissed Fruci & Associates II, PLLC as its auditor.

“and (ii) the dismissal of Fruci & Associates II, PLLC (“Fruci”), the Company’s current independent registered public accounting firm.”

Hypha Labs, Inc. engaged Astra Audit and Advisory, LLC as its auditor.

“anuary 27, 2026, the Board approved: (i) the engagement of Astra Audit and Advisory, LLC (“Astra”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2026; and (ii) the dismissal of”

Leslie's, Inc. dismissed Ernst & Young LLP as its auditor.

“In addition, on January 27, 2026, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon the completion of EY’s interim review of the Company’s financial statements for the quarter ended January 3, 2026.”

Leslie's, Inc. engaged Grant Thornton LLP as its auditor.

“(the “Company”) approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the new independent registered public accounting firm for the Company for the fiscal year ending October 3, 2026.”

GD Culture Group Ltd engaged GGF CPA LTD as its auditor.

“On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the “Company”) terminated HTL International, LLC (“HTL”) and engaged GGF CPA LTD (“GGF”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.”

GD Culture Group Ltd dismissed HTL International, LLC as its auditor.

“On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the “Company”) terminated HTL International, LLC (“HTL”) and engaged GGF CPA LTD (“GGF”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.”

Chaince Digital Holdings Inc. engaged Tang Qian & Associates as its auditor.

“On January 24, 2026, following the approval of the Audit Committee of the Board of Directors, the Company appointed Tang Qian & Associates (“Tang Qian”) as the Company’s new independent registered public accounting firm for and with respect to the year ended December 31, 2025.”

Chaince Digital Holdings Inc. dismissed OneStop Assurance PAC as its auditor.

“On January 23, 2026, Chaince Digital Holdings Inc. (the “Company”) dismissed OneStop Assurance PAC (“OneStop”) as the Company’s independent registered public accounting firm, effective immediately.”

Com2000, Inc. engaged NG Accounting & Auditing, Inc. as its auditor.

“On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.”

ZH CPA, LLC resigned as auditor of Com2000, Inc..

“On October 27, 2025, Com2000, Inc. (the “Company”) was notified by ZH CPA, LLC (“ZHCPA” ) that ZHCPA resigned as the independent registered accounting firm of the Company.”

Horizon Space Acquisition I Corp. engaged TAAD LLP as its auditor.

“board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025. UHY’s reports on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2024 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. Furthermore, during the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through January 22, 2026, there were no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope o”

Horizon Space Acquisition I Corp. dismissed UHY LLP as its auditor.

“sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.”

Magnolia Bancorp, Inc. engaged Mauldin & Jenkins, LLC as its auditor.

“On January 22, 2026, the Company notified Mauldin & Jenkins, LLC that it had been selected to serve as the Company's independent registered public accounting firm for the year ending December 31, 2026.”

GENCOR INDUSTRIES INC engaged Carr, Riggs & Ingram, L.L.C. as its auditor.

“Gencor Industries, Inc., (the “Company”) was notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). As a result, on January 27, 2026, the Board of Directors of the Company (the “Board”), upon recommendation by the Audit Committee of the Board of the Company (the “Committee”), dismissed BPB and appointed CRI to serve as the Company’s independent registered public accounting firm.”

GENCOR INDUSTRIES INC dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“(“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). As a result, on January 27, 2026, the Board of Directors of the Company (the “Board”), upon recommendation by the Audit Committee of the Board of the Company (the “Committee”), dismissed BPB and appointed CRI to serve as the Company’s independent registered public accounting firm.”

Crown Equity Holdings, Inc. engaged L J Soldinger Associates, LLC as its auditor.

“Engagement of New Independent Registered Public Accounting Firm On December 18, 2025, the Board of Directors of the Company dismissed Bush & Associates CPA LLC as its independent registered accounting firm and on December 18, 2025 (the “Engagement Date”) engaged L J Soldinger Associates, LLC (“Soldinger”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025 to replace Bush & Associates CPA LLC (“Bush”).”

Crown Equity Holdings, Inc. dismissed Bush & Associates CPA LLC as its auditor.

“On December 18, 2025, the Board of Directors of the Company dismissed Bush & Associates CPA LLC as its independent registered accounting firm”

Independence Power Holdings, Inc. engaged Whitley Penn LLP as its auditor.

“Additionally, on January 21, 2026 (the “Engagement Date”), the Board approved the engagement of Whitley Penn LLP (“Whitley Penn”) as its independent registered accounting firm.”

Independence Power Holdings, Inc. dismissed JP Centurion & Partners PLT as its auditor.

“(f/k/a TriUnity Business Services Limited) (the “Company”) approved the dismissal of JP Centurion & Partners PLT (“JP Centurion”)as its independent registered accounting firm.”

SENTIENT BRANDS HOLDINGS INC. dismissed VICTOR MOKUOLU, CPA PLLC as its auditor.

“orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item 4.01 Changes in Registrant’s Certifying Accountant Effective December 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”) of dismissal as the Company’s accountants and ceased their services as accountants.”

GBT Technologies Inc. engaged CNGSN & Associates LLP as its auditor.

“On January 20, 2026, the Company’s Board of Directors (acting through its sole director) approved the engagement of CNGSN & Associates LLP (“CNGSN”) as the Company’s new independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending December 31, 2025, effective immediately.”

GBT Technologies Inc. dismissed M.S. Madhava Rao as its auditor.

“On January 16, 2026, GBT Technologies Inc. (the “Company”) dismissed M.S. Madhava Rao as the Company’s independent registered public accounting firm, due to his announcement of retiring.”

Aether Holdings, Inc. engaged KNAV CPA LLP as its auditor.

“he appointment of KNAV CPA LLP (“KNAV”) as the Company’s independent registered public accounting firm for”

Aether Holdings, Inc. dismissed ZH CPA, LLC as its auditor.

“(the “Company”) approved the dismissal of ZH CPA, LLC (“ZH”), the Company’s independent registered public accounting firm, effective immediately, and approved”

Allegro Merger Corp. engaged HTL International, LLC as its auditor.

“On January 19, 2026, Allegro Merger Corp, (the “ Company ”) engaged HTL International, LLC (“ HTL ”) as its principal accountant to review the Company’s financial statements for the years ended December 31, 2025 and 2024.”

Allegro Merger Corp. dismissed Hudgens CPA, PLLC as its auditor.

“Hudgens CPA, PLLC (“ Hudgens ”), who was dismissed as the Company’s principal accountant on the same date.”

Next Technology Holding Inc. engaged CHI-LLTC as its auditor.

“the Audit Committee engaged CHI to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025 and subsequent periods.”