Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
Laser Photonics Corp engaged Weinberg & Company, P.A. as its auditor.
“On December 31, 2025, after review and recommendation of the Audit Committee of the Board of Directors of the registrant (the “Company”), the Company appointed Weinberg & Company, P.A. (“Weinberg & Company”) to replace M&K CPAS, PLLC (“M&K”) as the Company’s new independent registered public accounting firm for and with respect to the year ending December 31, 2025.”
Laser Photonics Corp dismissed M&K CPAS, PLLC as its auditor.
“On December 31, 2025, after review and recommendation of the Audit Committee of the Board of Directors of the registrant (the “Company”), the Company appointed Weinberg & Company, P.A. (“Weinberg & Company”) to replace M&K CPAS, PLLC (“M&K”) as the Company’s new independent registered public accounting firm for and with respect to the year ending December 31, 2025.”
SOCIETY PASS INCORPORATED. engaged AOGB CPA Limited as its auditor.
“appointed AOGB CPA Limited (“ AOGB ”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025”
SOCIETY PASS INCORPORATED. dismissed Onestop Assurance PAC as its auditor.
“On January 06, 2026, the Board of Directors of Society Pass Incorporated (the “ Company ”) (i) approved the dismissal of Onestop Assurance PAC (“ Onestop ”) as the Company’s independent registered public accounting firm”
NUSATRIP Inc engaged AOGB CPA Limited as its auditor.
“On January 06, 2026, the Board of Directors of NusaTrip Incorporated (the “ Company ”) (i) approved the dismissal of Onestop Assurance PAC (“ Onestop ”) as the Company’s independent registered public accounting firm and (ii) appointed AOGB CPA Limited (“ AOGB ”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.”
NUSATRIP Inc dismissed Onestop Assurance PAC as its auditor.
“On January 06, 2026, the Board of Directors of NusaTrip Incorporated (the “ Company ”) (i) approved the dismissal of Onestop Assurance PAC (“ Onestop ”) as the Company’s independent registered public accounting firm and (ii) appointed AOGB CPA Limited (“ AOGB ”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.”
J&S Associate PLT resigned as auditor of UMeWorld Inc..
“☐ Item 4.01 - Changes in Registrant’s Certifying Accountant On December 31, 2025, J&S Associate PLT (PCAOB Registration No. 6743) (the “Former Auditor”) resigned as the independent registered public accounting firm of UMeWorld Inc. (the “Company”). The resignation was tendered in accordance with the Former Auditor’s responsibilities under the rules and standards of the Public Company Accounting Oversight Board and was due to required audit engagement partner rotation in accordance with PCAOB independence requirements and Rule 2-01(c)(6) of Regulation S-X.”
JANEL CORP engaged Baker Tilly US, LLP as its auditor.
“Also on, and effective as of, December 30, 2025, the Committee approved the engagement of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm for the Company’s fiscal year 2026 audit.”
JANEL CORP dismissed Prager Metis CPAs, LLC as its auditor.
“approved the dismissal of Prager Metis CPAs, LLC (“Prager”) as the Company’s independent registered public accounting firm.”
Digital Brands Group, Inc. engaged dbbmckennon as its auditor.
“ecember 29, 2025, the Committee approved the engagement of dbbmckennon (“DBB”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.”
Digital Brands Group, Inc. dismissed Macias, Gini and O’Connell LLP as its auditor.
“ismissal of Independent Registered Public Accounting Firm On December 29, 2025, the Audit Committee (the “Committee”) of the Board of Directors the Company dismissed Macias, Gini and O’Connell LLP (“MGO”) as the Company’s independent registered public accounting firm.”
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.”
Pinnacle Financial Partners, Inc. engaged KPMG LLP as its auditor.
“6 Item 4.01 Changes in Registrant’s Certifying Accountant In connection with the completion of the Merger, the New Pinnacle Board (as defined below) approved the appointment of KPMG LLP (“KPMG”) as New Pinnacle’s independent registered public accounting firm”
AMERICAN SHARED HOSPITAL SERVICES reported that prior financial statements should not be relied upon.
“On December 27, 2025, the Audit Committee of the Board of Directors of American Shared Hospital Services (the “ Company ”) concluded, after discussions with management and Baker Tilly US, LLP, the Company’s independent registered public accounting firm, that the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025 (the “ Previous Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed with the Securities and Exchange Commission (the “ SEC ”) on November 14, 2025 (the “ Q3 2025 Quarterly Report ”), should no longer be relied upon as it relates to the classification of the Company’s indebtedness as of September 30, 2025.”
PATHWARD FINANCIAL, INC. engaged KPMG LLP as its auditor.
“Following that process, on December 23, 2025, KPMG LLP (“KPMG”) was appointed to serve as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026.”
PATHWARD FINANCIAL, INC. dismissed Crowe LLP as its auditor.
“On the same day, the Company notified Crowe LLP (“Crowe”) of its dismissal as the Company’s independent registered public accounting firm, effective immediately.”
PETMED EXPRESS INC engaged Baker Tilly as its auditor.
“As previously disclosed in the Original 8-K, the Company engaged Baker Tilly as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2026, beginning with the review of the Company’s consolidated financial statements for the fiscal quarter ending December 31, 2025.”
PETMED EXPRESS INC dismissed RSM as its auditor.
“On December 19, 2025, the Company filed, and RSM completed its interim review of, the Company’s Quarterly Reports on Form 10-Q for the three months ended June 30, 2025, and September 30, 2025. Accordingly, the dismissal of RSM as the Company’s independent registered public accounting firm was effective December 19, 2025.”
KALA BIO, Inc. engaged HTL International, LLC as its auditor.
“On December 19, 2025, the Audit Committee approved the engagement of HTL International, LLC (“HTL”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”
KALA BIO, Inc. dismissed Deloitte & Touche LLP as its auditor.
“the audit committee of the Company’s Board of Directors approved the dismissal of Deloitte & Touche LLP as the Company’s independent registered public accounting firm.”
Mag Magna Corp engaged Boladale Lawal & Co. as its auditor.
“On December 2, 2025, the Company appointed Boladale Lawal & Co. ( “Lawal & Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.”
Mac Accounting Group & CPAs, LLP resigned as auditor of Mag Magna Corp.
“ith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ] Item 4.01. Changes in Registrant’s Certifying Accountant. (a) Former Independent Registered Public Accounting Firm. On November 14, 2025, Mac Accounting Group & CPAs, LLP ( “Mac Accounting Group” ) , resigned as the independent registered public accounting firm of Mag Magna Corp., a Wyoming corporation (the “Company” ), effective immediately.”
AI Financial Corp engaged L J Soldinger Associates, LLC as its auditor.
“On December 25, 2025, the Committee approved the engagement of L J Soldinger Associates, LLC (“Soldinger”), as the Company’s independent registered public accounting firm for the fiscal year ended December 27, 2025, effective immediately.”
AI Financial Corp dismissed Victor Mokuolu, CPA PLLC as its auditor.
“On December 25, 2025, the Audit Committee (the “Committee”) of the Board of Directors of ALT5 Sigma Corporation (the “Company”) dismissed Victor Mokuolu, CPA PLLC (“VM”) as the Company’s independent registered public accounting firm.”
MID PENN BANCORP INC engaged Deloitte & Touche LLP as its auditor.
“(b) Following a competitive process, on December 23, 2025, the Company engaged Deloitte & Touche LLP (“Deloitte”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026, and related interim periods, subject to Deloitte’s customary client acceptance procedure. The engagement of Deloitte was approved by the Audit Committee of the Board of Directors of the Company.”
MID PENN BANCORP INC dismissed RSM US LLP as its auditor.
“(the “Company”) dismissed RSM US LLP (“RSM”) as its independent registered public accounting firm, to be effective upon the completion of the audit for the fiscal year ending December 31, 2025. The dismissal of RSM was approved by the Audit Committee of the Board of Directors of the Company.”
Green Rain Energy Holdings Inc. engaged Barton CPA PLLC as its auditor.
“On December 18, 2025, Green Rain Energy Holdings, Inc. (the “Company”) engaged Barton CPA PLLC, a PCAOB-registered public accounting firm, to serve as the Company’s independent registered public accounting firm.”
PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged Sadler Gibb and Associates as its auditor.
“On December 23, 2025, the Registrant engaged the firm of Sadler Gibb and Associates ("SadlerGibb") to serve as its independent registered public accounting firm to audit its consolidated financial statements as of May 31, 2026.”
Accel Entertainment, Inc. engaged Deloitte and Touche, LLP as its auditor.
“the Committee approved the engagement of Deloitte and Touche, LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to completion of its standard client acceptance procedures”
Accel Entertainment, Inc. dismissed KPMG LLP as its auditor.
“the Committee approved the engagement of Deloitte and Touche, LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to completion of its standard client acceptance procedures. Concurrently, the Committee also approved the dismissal of KPMG as the Company’s independent registered public accounting firm”
Nauticus Robotics, Inc. dismissed Whitley Penn LLP as its auditor.
“The Committee invited several public accounting firms to participate in this process, including Whitley Penn LLP (“Whitley Penn”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024. The Company notified Whitley Penn that it would be dismissed as the Company’s independent registered public accounting firm on December 19, 2025.”
Nauticus Robotics, Inc. engaged Withum, Smith & Brown P.C. as its auditor.
“(b) On December 19, 2025, the Committee approved the appointment of Withum, Smith & Brown P.C. (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of its standard client acceptance procedures and execution of an engagement letter.”
Landbay Inc engaged HML PLT as its auditor.
“as engaged by us in 2022 and has rendered reports on our financial statements since the year ended March 31, 2022. Since the fiscal years ended March 31, 2023, 2024, 2025 and through the date of this form 8-K, S&E has neither provided any adverse opinion or qualification on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statements disclosure, or audit scope or procedure, which disagreements that, if not resolved to HML PLT’s satisfaction, would have caused S&E to make reference to the subject matter of the disagreement in connection with the audit of the Company’s”
Landbay Inc dismissed Simon & Edward, LLP as its auditor.
“, 2025, our board of directors resolved to release Simon & Edward, LLP (“S&E”) as our independent accountant. We informed S&E of this determination on October 6,2025, which was effective October 10, 2025.”
Universal Token engaged CNGSN & Associates LLP as its auditor.
“the Committee approved the appointment of CNGSN & Associates LLP (“CNGSN”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”
Universal Token dismissed M.S. Mahava Rao as its auditor.
“The decision to change accountants to CNGSN from M.S. Mahava Rao (“RAO”) was approved by the Board, effective December 19, 2025. The reports of RAO on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 did not contain an adverse opinion or disclaimer of opinion, were qualified as to the Company’s ability to continue as a going concern but were not qualified as to audit scope or accounting principles. During the fiscal year ended December 31, 2024, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with RAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,”
INSULET CORP dismissed Grant Thornton LLP as its auditor.
“poration (the “Company”) approved the appointment of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, subject to completion of standard client acceptance procedures, and dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.”
INSULET CORP engaged PricewaterhouseCoopers LLP as its auditor.
“s Certifying Accountant On December 15, 2025, following careful deliberation and a competitive process, the Audit Committee (the “Committee”) of the Board of Directors of Insulet Corporation (the “Company”) approved the appointment of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, subject to completion of standard client acceptance procedures, and dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending 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 PwC does not affect Grant Thornton’s engagement for the year ended December 31, 2025. Grant Thornton’s reports on the consolidated financial statements of the Company for the fiscal years”
Skillz Inc. engaged Deloitte & Touche LLP as its auditor.
“orting, in which (a) our controls related to properly evaluating certain accounting processes were not adequately designed, implemented or operating effectively including the lack of sufficient documentation or evidence retained to demonstrate management’s review over several financial statement areas, as it relates to the Company’s reconciliations, budgets, and key elements of the financial reporting process and (b) there was an inadequate review of complex accounting assumptions, together with a lack of qualified accounting personnel employed during the year. The above reportable events were discussed between the Audit Committee and GT, and GT has been authorized by the Company to respond fully to inquiries by Deloitte & Touche LLP (“D&T”), the successor registered public accounting firm of the Company, concerning the reportable events. The Company provided GT with a copy of the forego”
Skillz Inc. dismissed Grant Thornton LLP as its auditor.
“Change in Registrant's Certifying Accountant Effective December 11, 2025 (the “Dismissal Date”), the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Skillz Inc. (the “Company,” “we” or “our”) dismissed Grant Thornton LLP (“GT”) as the Company’s independent registered public accounting firm.”
Skillz Inc. engaged Deloitte & Touche LLP as its auditor.
“orting, in which (a) our controls related to properly evaluating certain accounting processes were not adequately designed, implemented or operating effectively including the lack of sufficient documentation or evidence retained to demonstrate management’s review over several financial statement areas, as it relates to the Company’s reconciliations, budgets, and key elements of the financial reporting process and (b) there was an inadequate review of complex accounting assumptions, together with a lack of qualified accounting personnel employed during the year. The above reportable events were discussed between the Audit Committee and GT, and GT has been authorized by the Company to respond fully to inquiries by Deloitte & Touche LLP (“D&T”), the successor registered public accounting firm of the Company, concerning the reportable events. The Company provided GT with a copy of the forego”
Skillz Inc. dismissed Grant Thornton LLP as its auditor.
“Change in Registrant's Certifying Accountant Effective December 11, 2025 (the “Dismissal Date”), the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Skillz Inc. (the “Company,” “we” or “our”) dismissed Grant Thornton LLP (“GT”) as the Company’s independent registered public accounting firm.”
AIxCrypto Holdings, Inc. engaged HTL International, LLC as its auditor.
“approved the engagement of HTL International, LLC (“HTL”) as the Company’s new independent registered public accounting firm”
AIxCrypto Holdings, Inc. dismissed Macias Gini & O'Connell LLP as its auditor.
“terminated Macias Gini & O’Connell LLP (“MGO”) as the independent registered public accounting firm of the Company”
KALA BIO, Inc. dismissed Deloitte & Touche LLP as its auditor.
“(the “Company”) approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective as of December 15, 2025.”
POSITRON CORP engaged Salberg & Company, P.A. as its auditor.
“Engagement of New Independent Registered Public Accounting Firm Effective December 10, 2025, the Company appointed Salberg & Company, P.A. (“Salberg”) as its new independent registered public accounting firm.”
Freed Maxick P.C. resigned as auditor of POSITRON CORP.
“Item 4.01 Changes in Registrant’s Certifying Accountant. Effective October 31, 2025, prior to the reporting obligations of Positron Corporation (the “Company”), Freed Maxick P.C. (“Freed”) resigned as the Company’s independent registered public accounting firm. Engagement of New Independent Registered Public Accounting Firm Effective December 10, 2025, the Company appointed Salberg & Company, P.A. (“Salberg”) as its new independent registered public accounting firm.”
OCTAVE SPECIALTY GROUP INC engaged Ernst and Young LLP as its auditor.
“(b) Appointment of New Independent Registered Public Accounting Firm On December 10, 2025, the Audit Committee approved the appointment of Ernst and Young LLP (“EY”) as the Company’s new independent registered public accounting firm, subject to completion of EY’s client acceptance procedures and execution of engagement agreement(s), for the audit of the Company’s financial statements for the year ended December 31, 2026.”
OCTAVE SPECIALTY GROUP INC dismissed KPMG LLP as its auditor.
“The Company notified KPMG on December 10, 2025, that it will be dismissed as the Company’s independent registered public accounting firm, upon completion of their audits 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.”
Facts are extracted by an LLM and gated to those whose source quote is present verbatim in the filing text. Coverage is best-effort while backfill and monitoring mature; this is not yet a full-market index. See methodology.