Auditor Changes

CID Holdco, Inc. engaged Carr, Riggs & Ingram, LLC as its auditor.

“orporation (the “Company”), was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 13, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s new independent registered public”

CID Holdco, Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“anuary 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 13, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s new independent registered public”

SCIENTIFIC INDUSTRIES INC engaged Carr, Riggs & Ingram, LLC as its auditor.

“(the “Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm. The Company had engaged BPB to serve as the independent registered public accounting firm for the period from August 22, 2025 to December 31, 2025, for the Company’s three and nine month period ended September 30, 2025 condensed consolidated financial statements and the year ended December 31, 2025 consolidated financial statements (the “ Engagement Period ”). During the Engagement Period, BPB did not is”

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

“(the “Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm.”

Quanex Building Products CORP engaged KPMG LLP as its auditor.

“Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent public accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately. The decision to change the Company’s independent registered public accounting firm was approved by the Committee. Grant Thornton’s audit reports on the Company’s consolidated financial statements for each of the fiscal years ended October 31, 2025, and October 31, 2024, did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during each of the fiscal years ended October 31, 2025, and October 31, 2024 and through the dat”

Quanex Building Products CORP dismissed Grant Thornton LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the “Committee”) of the Board of Directors of Quanex Building Products Corporation (the “Company”) conducted a competitive process to select the audit firm to serve as the Company’s independent registered public accounting firm for the fiscal year ending October 31, 2026. Following that process, on January 13, 2026, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent public accounting firm for the fiscal year ending October 31, 2026. On the same day, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately.”

Mentor Capital, Inc. engaged Cherry Bekaert LLP as its auditor.

“Effective January 13, 2026, the Company’s audit committee and board of directors approved the engagement of Cherry Bekaert LLP (“Cherry Bekaert”) as the Company’s independent registered public accountant, effective immediately.”

Crown Electrokinetics Corp. engaged CBIZ CPAs P.C. as its auditor.

“ommittee approved the engagement of CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s new independent registered public accounting firm.”

Crown Electrokinetics Corp. dismissed Frank, Rimerman + Co. LLP as its auditor.

“micably terminated the engagement of Frank, Rimerman + Co. LLP (“ Frank, Rimerman ”), the Company’s independent registered public accounting firm. The termination of the engagement of Frank, Rimerman was approved by the Company’s board of directors”

Borealis Foods Inc. engaged Carr, Riggs & Ingram, LLC as its auditor.

“The Company was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 15, 2026, the Audit Committee of the Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting firm.”

Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as auditor of Borealis Foods Inc..

“f Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective”

Adeptus Partners LLC resigned as auditor of FutureTech II Acquisition Corp..

“On January 12, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of FutureTech II Acquisition, Corp. (the “Company”) received an email from Adeptus Partners LLC, the Company’s independent registered public accounting firm (“Adeptus”) informing the Audit Committee that Adeptus was resigning as the Company’s independent registered public accounting firm effective as of January 12, 2026.”

Yubo International Biotech Ltd engaged HCL, PLLC as its auditor.

“On January 13, 2026, the Company engaged HCL, PLLC (“HCL”) as its new independent registered public accountant to audit the Company’s consolidated financial statements for the year ended December 31, 2025, with immediate effect.”

HHL LLP resigned as auditor of Yubo International Biotech Ltd.

“On January 13, 2026, HHL LLP (“HHL”) tendered its resignation as the independent registered public accounting firm to Yubo International Biotech Limited”

Amplify Energy Corp. engaged Grant Thornton LLP as its auditor.

“Also on January 12, 2026, the Audit Committee approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for Fiscal 2026, which will be effective upon the dismissal of Deloitte and the completion of Grant Thornton’s client acceptance procedures.”

Amplify Energy Corp. dismissed Deloitte & Touche LLP as its auditor.

“At the conclusion of this process, on January 12, 2026, the Audit Committee approved the dismissal of Deloitte & Touche LLP (“Deloitte”), who is currently serving as the Company’s independent auditors, upon completion of their audit of the Company’s consolidated financial statements as of and for the year ended December 31, 2025 and the effectiveness of internal control over financial reporting as of December 31, 2025, and the issuance of their reports thereon.”

T3 Defense Inc. engaged Somekh Chaikin as its auditor.

“Effective as of January 14, 2026, the Company engaged Somekh Chaikin, a member firm of KPMG International (“Somekh Chaikin”), as the Company’s independent external auditors for the year ending December 31, 2025.”

T3 Defense Inc. dismissed GreenGrowth CPAs as its auditor.

“Effective as of January 14, 2026, Nukkleus Inc., a Delaware corporation (the “Company”), dismissed GreenGrowth CPAs (“GreenGrowth”) as the independent registered public accounting firm engaged to audit the Company’s financial statements.”

GPGI, Inc. engaged Ernst & Young LLP as its auditor.

“hornton”) as the Company’s independent registered public accounting firm and (ii) appointed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026. Grant Thornton was previously engaged to audit the Company's consolidated financial statements for the year ending December 31, 2025. The appointment of EY does not affect Grant Thornton’s engagement for the year ended December 31, 2025. The audit reports of Grant”

GPGI, Inc. dismissed Grant Thorton LLP as its auditor.

“ommittee of the board of directors of the Company (the “Board”) (i) approved the dismissal of Grant Thorton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm and (ii) appointed Ernst & Young LLP (“EY”)”

Resolute Holdings Management, Inc. engaged Ernst & Young LLP as its auditor.

“On January 9, 2026, the audit committee of the board of directors of the Company (the “Board”) (i) approved the dismissal of Grant Thorton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm and (ii) appointed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026.”

Resolute Holdings Management, Inc. dismissed Grant Thorton LLP as its auditor.

“On January 9, 2026, the audit committee of the board of directors of the Company (the “Board”) (i) approved the dismissal of Grant Thorton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm and (ii) appointed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2026.”

SENTIENT BRANDS HOLDINGS INC. dismissed Victor Mokuolu, CPA PLLC as its auditor.

“The Company, at the same time, dismissed its former independent registered public accounting firm Victor Mokuolu, CPA PLLC . The former auditor did not resign due to any disagreement with the Company on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. During the Company’s two most recent fiscal years and through the date of dismissal, there were no disagreements with the former auditor on any matter of accounting principles or”

SENTIENT BRANDS HOLDINGS INC. engaged Cathedral CPAs & Advisors LLP as its auditor.

“(the “Company”) approved the engagement of Cathedral CPAs & Advisors LL P (“Cathedral”) as the Company’s new independent registered public accounting firm. Cathedral was engaged on January 6th, 2026 to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025 and to”

GlobalTech Corp engaged Zahid Jamil & Co. as its auditor.

“On January 7, 2026, with the approval of the Board of Directors, the Company engaged Zahid Jamil & Co. (“ Zahid Jamil ”), as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.”

Saeed Kamran & Co., Chartered Accountants resigned as auditor of GlobalTech Corp.

“On December 17, 2025, Saeed Kamran & Co., Chartered Accountants (“ Saeed Kamran ”), provided notice to GlobalTech Corporation (the “ Company ”), of its resignation as the Company’s independent registered accounting firm, effective as of the same date.”

M&K CPAS, PLLC resigned as auditor of OLENOX INDUSTRIES INC..

“ormal notice that our independent auditors, M&K CPAS, PLLC (“M&K”), had made the decision to resign as our independent auditors effective January 6, 2026. On January 9, 2026, our Board of Directors voted to unanimously accept the resignation. M&K audited the financial statements of the Company for two years ended 2024.”

VISHAY INTERTECHNOLOGY INC engaged Deloitte & Touche LLP as its auditor.

“Following that process, on January 7, 2026, the Audit Committee informed Deloitte & Touche LLP (“Deloitte”) that it had selected Deloitte to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, and related interim periods, subject to Deloitte’s customary client acceptance procedures and execution of an engagement letter. On the same date, the Audit Committee informed Ernst & Young LLP ("EY") that it had determined to dismiss EY (the Company’s”

VISHAY INTERTECHNOLOGY INC dismissed Ernst & Young LLP as its auditor.

“the Audit Committee informed Ernst & Young LLP ("EY") that it had determined to dismiss EY (the Company’s independent registered public accounting firm for the year ended December 31, 2025 and prior years), effective upon the issuance by EY of its reports on the Company’s consolidated financial statements as of and for the year ended December 31, 2025”

MAGELLAN COPPER & GOLD Corp engaged M&K CPAs, PLLC as its auditor.

“n January 6, 2026, the Company engaged M&K CPAs, PLLC (“M&K”) as its new independent registered accounting firm. The decision to dismiss Malone Bailey was approved by the Company’s Board of Directors. Since Malone Bailey’s appointment as the Company’s independent registered accounting firm in 2011 and through January 6, 2026, there were (i) no disagreements”

MAGELLAN COPPER & GOLD Corp dismissed Malone Bailey, LLP as its auditor.

“anuary 6, 2026, the Company dismissed Malone Bailey, LLP (“Malone Bailey”) as its independent registered accounting firm.”

Glimpse Group, Inc. engaged GreenGrowth CPAs as its auditor.

“ppointment of New Independent Registered Public Accounting Firm On January 7, 2026, the Company appointed GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered”

Glimpse Group, Inc. dismissed Turner, Stone & Company, L.L.P. as its auditor.

“ismissal of Independent Registered Public Accounting Firm On January 7, 2026, The Glimpse Group, Inc. (the “Company”) dismissed Turner, Stone & Company, L.L.P. (“Turner Stone”) as the Company’s independent registered public accounting firm.”

HILLS BANCORPORATION engaged Crowe LLP as its auditor.

“On January 5, 2026, the Audit Committee of the Board of Directors of the Company approved the engagement of Crowe LLP ("Crowe") to serve as the Company’s independent registered public accounting firm”

HILLS BANCORPORATION dismissed Forvis Mazars, LLP as its auditor.

“on January 5, 2026, the Audit Committee of the Company’s Board of Directors notified Forvis Mazars, LLP that it will be dismissed as the Company’s independent registered public accounting firm”

ACRO BIOMEDICAL CO., LTD. engaged Weinberg & Company as its auditor.

“On January 4, 2026, the Company’s board of directors approved the engagement of Weinberg & Company (“Weinberg”) as its independent registered accounting company.”

ACRO BIOMEDICAL CO., LTD. dismissed KCCW Accountancy Corp. as its auditor.

“On January 4, 2026, the Company dismissed KCCW Accountancy Corp. (“KCCW”) as the Company’s independent registered public accounting firm.”

RIVERVIEW BANCORP INC engaged Aprio, LLP as its auditor.

“the Audit Committee of the Company’s Board of Directors approved the appointment of Aprio, as the successor to Delap, as the Company’s independent registered public accounting firm”

Delap LLP resigned as auditor of RIVERVIEW BANCORP INC.

“In connection with the notification of the Accountant Merger, Delap has resigned as the auditors of the Company”

TIMBERLAND BANCORP INC engaged Aprio, LLP as its auditor.

“the Audit Committee of the Company’s Board of Directors approved the appointment of Aprio, as the successor to Delap, as the Company’s independent registered public accounting firm”

Delap LLP resigned as auditor of TIMBERLAND BANCORP INC.

“(the “Company”) was notified that Delap LLP (“Delap”), the Company's independent registered public accounting firm, merged with Aprio, LLP effective on January 1, 2026.”

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.

“the Board of Directors of the Company dismissed Bush & Associates CPA LLC as its independent registered accounting firm”

BPGC Acquisition Corp. reported that prior financial statements should not be relied upon.

“should no longer be relied upon because they did not properly reflect the voluntary conversion”

CHEETAH NET SUPPLY CHAIN SERVICE INC. engaged Tang Qian & Associates PLLC as its auditor.

“On January 6, 2026, the audit committee of the board of directors of Cheetah Net Supply Chain Service Inc. (the “Corporation”) approved the dismissal of Assentsure PAC (“Assentsure”) and the engagement of Tang Qian & Associates PLLC (“Tang Qian”) to serve as the independent registered public accounting firm of the Corporation for the fiscal year ending December 31, 2026.”

CHEETAH NET SUPPLY CHAIN SERVICE INC. dismissed Assentsure PAC as its auditor.

“On January 6, 2026, the audit committee of the board of directors of Cheetah Net Supply Chain Service Inc. (the “Corporation”) approved the dismissal of Assentsure PAC (“Assentsure”) and the engagement of Tang Qian & Associates PLLC (“Tang Qian”) to serve as the independent registered public accounting firm of the Corporation for the fiscal year ending December 31, 2026.”

SharonAI Holdings Inc. engaged HoganTaylor LLP as its auditor.

“Also on, and effective as of, January 6, 2026, the Committee approved the engagement of HoganTaylor LLP (“HoganTaylor”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2025 audit”

SharonAI Holdings Inc. dismissed CBIZ CPAs P.C. as its auditor.

“(the “Company”) approved the dismissal of CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered public accounting firm. Also on, and effective as of, January 6, 2026, the Committee approved the engagement of HoganTaylor LLP (“HoganTaylor”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2025 audit. As previously disclosed, CBIZ CPAs acquired the attest business of Marcum, LLP (“Marcum”), the Company’s prior independent registered public accounting firm, effective November 1, 2024. Marcum continued to serve as the Company’s independent registered public accounting firm through May 23, 2025. On May 23, 2025, the Company terminated its relationship with Marcum as the Company’s independent registered accounting firm and, with the approval of the Committee, engaged CBIZ CPAs as”

Kun Peng International Ltd. engaged GGF CPA Ltd. as its auditor.

“Appointment of New Independent Registered Public Accounting Firm The Company has engaged GGF CPA Ltd. (“GGF”) as our new independent registered public accounting firm. During the two most recent fiscal years and through the date of its engagement, we did not consult with GGF regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements; or (ii) any matter that was either the subject of a disagreement or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K). In approving the selection of GGF as the Company’s new independent registered public accounting”

J&S Associate PTL resigned as auditor of Kun Peng International Ltd..

“Resignation of Previous Independent Registered Public Accounting Firm On December 31, 2025, Kun Peng International Ltd., a Nevada corporation (the “Company”) received the resignation of J&S Associate PTL (“J&S”) as the Company’s independent registered public accounting firm. The resignation of J&S was accepted and approved by our Board of Directors (“Board of Directors”) on January 1, 2026. J&S’s audit reports on the Company’s financial statements as of and for the fiscal years ended September 30, 2025 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, except that the audit reports on the financial statements of the Company for the fiscal years ended September 30, 2025 and 2024 contained an uncertainty about the Company’s ability to continue as a going concern. During our most”