Auditor Changes

Next Technology Holding Inc. dismissed JWF Assurance PAC as its auditor.

“irm by dismissing JWF Assurance PAC (“JWF”) and engaging CHI-LLTC (“CHI”), with the change becoming effective”

Workhorse Group Inc. engaged Carr, Riggs & Ingram, L.L.C. as its auditor.

“The Company has been 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 BPB. On January 21, 2026, the Audit Committee of the Board of Directors of the Company simultaneously dismissed BPB as the Company’s independent registered accounting firm and approved the appointment of CRI as the Company’s new independent registered public accounting firm, effective immediately.”

Workhorse Group Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“Item 4.01 Changes in Registrant’s Certifying Accountant Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”) served as the Company’s independent registered public accounting firm prior to completion of the Merger and CBIZ served as Motiv’s independent registered public accounting firm prior to the Merger. The Company has been 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 BPB. On January 21, 2026, the Audit Committee of the Board of Directors of the Company simultaneously dismissed BPB as the Company’s independent registered accounting firm and approved the appointment of CRI as the Company’s new independent registered public accounting firm, effective immediately.”

Korth Direct Mortgage 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 20, 2026, the Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting”

Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as auditor of Korth Direct Mortgage Inc..

“cquired, 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.”

ScanTech AI Systems Inc. engaged Carr, Riggs & Ingram, LLC as its auditor.

“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. As previously disclosed, on October 6, 2025, the Company previously appointed BPB to serve as the Company’s independent registered public accounting firm. BPB did not issue any report during the period of its engagement. From October 6, 2025 through January 14, 2026, the date of BPB’s dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and”

ScanTech AI Systems Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“ertain 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. As previously disclosed, on October 6, 2025, the Company previously appointed BPB to serve as the Company’s independent registered public accounting firm. BPB did not issue any report during the period of its engagement. From October 6, 2025 through January 14, 2026, the date of BPB’s dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and”

Everus Construction Group, Inc. engaged KPMG LLP as its auditor.

“On January 14, 2026, the Audit Committee appointed KPMG LLP (“KPMG”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026”

Everus Construction Group, Inc. dismissed Deloitte & Touche LLP as its auditor.

“On January 14, 2026, upon the completion of a comprehensive selection process, the Audit Committee of the Board of Directors ("the Audit Committee") of Everus Construction Group, Inc. (“the Company”) approved the dismissal of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm”

Terra Innovatum Global N.V. engaged KPMG Accountants N.V. as its auditor.

“On January 15, 2026, the Audit Committee appointed KPMG Accountants N.V. (“KPMG”) as its new independent registered public accounting firm.”

Terra Innovatum Global N.V. dismissed MaloneBailey, LLP as its auditor.

“On January 15, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Terra Innovatum Global N.V. (the “Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm.”

TherapeuticsMD, Inc. engaged Carr, Riggs & Ingram, L.L.C. as its auditor.

“On January 15, 2026, the Audit Committee of the Board of Directors of TherapeuticsMD, Inc., a Nevada corporation (the “Company”), approved the appointment of Carr, Riggs & Ingram, L.L.C. (“CRI”) as the Company’s independent registered public accounting firm, effective immediately.”

OLENOX INDUSTRIES INC. engaged RBSM LLP as its auditor.

“Item 4.01 Changes in Registrant’s Certifying Accountant New Independent Accountants On January 20, 2026, RBSM LLP (“RBSM”) Certified Public Accountants, were appointed by the Company to audit our financial statements for the year ended December 31, 2025.”

PUBLIC CO MANAGEMENT CORP engaged L J Soldinger Associates, LLC as its auditor.

“On December 31, 2025, the Company engaged L J Soldinger Associates, LLC (“Soldinger”) as its independent registered public accounting firm. During the fiscal years ended September 30, 2025 and 2024, and through the effective date of Soldinger’s engagement, neither the Company nor anyone acting on its behalf consulted”

Hudgens CPA, PLLC resigned as auditor of PUBLIC CO MANAGEMENT CORP.

“hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned as the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope or procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going concern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for each of the years in the two-year period then ended and the related notes (collectively referred to as the financial state”

Lightwave Logic, Inc. reported that prior financial statements should not be relied upon.

“On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.”

Sensus Healthcare, 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 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 independent registered public accounting firm.”

Sensus Healthcare, Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“cquired, 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 independent”

Ondas Inc. engaged BDO USA, P.C. as its auditor.

“on January 17, 2026, the Audit Committee approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026”

Ondas Inc. dismissed Rosenberg Rich Baker Berman, P.A. as its auditor.

“on January 17, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Ondas Inc. (the “Company”) approved the dismissal of Rosenberg Rich Baker Berman, P.A. (“RRBB”) as the Company’s independent registered public accounting firm”

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

“The Company previously reported that it had been 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”); that in conjunction with this transaction, on January 13, 2026, BPB resigned as the Company’s independent registered public accounting firm; and that on January 15, 2026, the Audit Committee 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”); that in conjunction with this transaction, on January 13, 2026, BPB resigned as the Company’s independent registered public accounting firm; and that on January 15, 2026, the Audit Committee approved”

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”