secwatch / observer

Auditor Changes

Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.

8-K items 4.01, 4.02 JSON
PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.

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.”
ACEL Accel Entertainment, Inc.

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”
ACEL Accel Entertainment, Inc.

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”
KITT Nauticus Robotics, Inc.

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.”
KITT Nauticus Robotics, Inc.

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

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

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.”
UTKN Universal Token

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.”
UTKN Universal Token

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,”
PODD INSULET CORP

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.”
PODD INSULET CORP

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”
SKLZ Skillz Inc.

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”
SKLZ Skillz Inc.

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.”
SKLZ Skillz Inc.

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”
SKLZ Skillz Inc.

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.”
AIXC AIxCrypto Holdings, Inc.

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”
AIXC AIxCrypto Holdings, Inc.

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 KALA BIO, Inc.

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.”
POSC POSITRON CORP

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.”
POSC POSITRON CORP

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.”
OSG OCTAVE SPECIALTY GROUP INC

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.”
OSG OCTAVE SPECIALTY GROUP INC

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.”
Novelis Inc.

Novelis Inc. engaged Ernst & Young LLP as its auditor.

“On December 8, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Novelis Inc. (the “Company”) approved the selection of Ernst & Young LLP (“EY”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2028, subject to the completion of EY standard client acceptance and independence procedures and execution of an engagement letter, and effective following the completion of PricewaterhouseCoopers LLP’s (“PwC”) audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.”
Novelis Inc.

Novelis Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“The Company’s current independent registered public accounting firm, PwC, was notified on December 8, 2025 that it was dismissed as the Company’s independent registered public accounting firm effective following the completion of PwC’s audit of the Company’s consolidated financial statements for the fiscal year ending March 31, 2027, and the filing of the Company’s Annual Report on Form 10-K for that fiscal year.”
PREAXIA HEALTH CARE PAYMENT SYSTEMS INC.

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. dismissed Fruci & Associates II, PLLC as its auditor.

“On December 9, 2025, PreAxia Health Care Payment Systems Inc. notified Fruci & Associates II, PLLC ("Fruci") of its dismissal, effective as of the same day, as the Registrant's independent registered public accounting firm.”
FFAI FARADAY FUTURE INTELLIGENT ELECTRIC INC.

FARADAY FUTURE INTELLIGENT ELECTRIC INC. engaged HTL International, LLC as its auditor.

“udit Committee approved the engagement of HTL International, LLC (“HTL”) as the Company’s new independent registered”
FFAI FARADAY FUTURE INTELLIGENT ELECTRIC INC.

FARADAY FUTURE INTELLIGENT ELECTRIC INC. dismissed Macias Gini & O’Connell LLP as its auditor.

“f Delaware (the “Company”) terminated Macias Gini & O’Connell LLP (“MGO”) as the independent registered public accounting firm of the Company.”
FUSE Fusemachines Inc.

Fusemachines Inc. engaged KNAV CPA LLP as its auditor.

“On December 10, 2025, Fusemachines Inc., a Delaware corporation (the “ Company ”) engaged KNAV CPA LLP (“ KNAV ”) as the Company’s independent public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025.”
FGNX FG Nexus Inc.

FG Nexus Inc. engaged BPM LLP as its auditor.

“the Company engaged BPM LLP (“BPM”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025, effective on December 10, 2025.”
FGNX FG Nexus Inc.

Haskell & White LLP resigned as auditor of FG Nexus Inc..

“the Company accepted the resignation of Haskell & White LLP (“H&W”) as the Company’s independent registered public accounting firm, effective immediately.”
MHH Mastech Digital, Inc.

Mastech Digital, Inc. engaged BDO India Services Private Limited as its auditor.

“On December 4, 2025, in connection with its approval of the dismissal of UHY, the Audit Committee approved the engagement of BDO India Services Private Limited (“BDO India”) as the Company’s new independent registered public accounting firm.”
MHH Mastech Digital, Inc.

Mastech Digital, Inc. dismissed UHY LLP as its auditor.

“On December 4, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Mastech Digital, Inc. (the “Company”) approved the dismissal of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm, and UHY was notified of the dismissal on the same date.”
BELFA BEL FUSE INC /NJ

BEL FUSE INC /NJ engaged Deloitte & Touche LLP as its auditor.

“Grant Thornton was previously engaged to audit the Company’s consolidated financial statements for the year ending December 31, 2025. The appointment of Deloitte & Touche LLP does not affect Grant Thornton’s engagement for the year ended December 31, 2025. The decision to change independent registered public accounting firms was recommended by the Audit Committee and approved by the Board on December 4, 2025. During Bel’s two most recent fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through December 4, 2025, (i) Bel has not had any disagreements with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to Grant Thornton’s satisfaction, would have caused Grant Thornton to make reference to the subject matter thereof in connection with its reports on Bel’s”
BELFA BEL FUSE INC /NJ

BEL FUSE INC /NJ dismissed Grant Thornton LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm . On December 4, 2025, the Audit Committee (the "Audit Committee") of Bel Fuse Inc.'s (“Bel”) Board of Directors (the “Board”), dismissed Grant Thornton LLP (“Grant Thornton”), which is currently serving as Bel’s independent registered public accounting firm and notified Grant Thornton on December 5, 2025.”
PETS PETMED EXPRESS INC

PETMED EXPRESS INC dismissed RSM US LLP as its auditor.

“On the same date, the Company notified RSM US LLP (“RSM”) of its dismissal as the Company’s independent registered public accounting firm effective as of the completion of RSM’s interim review of the quarterly information on Form 10-Q as of and for the three-month periods ended June 30, 2025, and September 30, 2025.”
PETS PETMED EXPRESS INC

PETMED EXPRESS INC engaged Baker Tilly US, LLP as its auditor.

“On December 8, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of PetMed Express, Inc. (the “Company”), following a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ended March 31, 2026, approved the engagement of Baker Tilly US, LLP (“Baker Tilly”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2026.”
LOGIQ, INC.

LOGIQ, INC. engaged RBSM LLP as its auditor.

“On December 8, 2025, the the Board of Directors approved the engagement of RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm, effective as of that date.”
AIFC AI Financial Corp

AI Financial Corp engaged Victor Mokuolo, CPA PLLC as its auditor.

“Effective December 8, 2025, the Audit Committee approved the appointment of Victor Mokuolo, CPA PLLC (“VM”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 27, 2025.”
LITS Lite Strategy, Inc.

Lite Strategy, Inc. dismissed Deloitte & Touche LLP as its auditor.

“At the same time, the Committee dismissed Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective December 2, 2025.”
LITS Lite Strategy, Inc.

Lite Strategy, Inc. engaged CBIZ CPAs P.C. as its auditor.

“(the “Company”) undertook a selection process to determine the Company’s independent registered public accounting firm for the current fiscal year ending June 30, 2026. On December 2, 2025, the Committee approved the engagement of CBIZ CPAs P.C. (“CBIZ CPAs”) as its independent registered public accounting firm for the fiscal year ending June 30, 2026.”
ETS Elite Express Holding Inc.

Elite Express Holding Inc. engaged Audit Alliance LLP as its auditor.

“the dismissal of Golden Eagle CPAs LLC (“Golden Eagle”) and the engagement of Audit Alliance LLP (“Audit Alliance”) to serve as the independent registered public accounting firm of the Company for the fiscal year ending November 30, 2025, effective November 30, 2025”
ETS Elite Express Holding Inc.

Elite Express Holding Inc. dismissed Golden Eagle CPAs LLC as its auditor.

“the dismissal of Golden Eagle CPAs LLC (“Golden Eagle”) and the engagement of Audit Alliance LLP (“Audit Alliance”) to serve as the independent registered public accounting firm of the Company for the fiscal year ending November 30, 2025, effective November 30, 2025”
CMBMF Cambium Networks Corp

Cambium Networks Corp reported that prior financial statements should not be relied upon.

“the Company determined that the Company’s previously issued financial statements and related disclosures for (i) the fiscal years ended December 31, 2022, and December 31, 2023, included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “Audited Financial Statements”), and (ii) the interim periods (the “Unaudited Financial Statements”) included in the Company’s Quarterly Reports on Form 10-Q for the periods ended March 31, 2023, June 30, 2023, September 30, 2023, March 31, 2024, June 30, 2024, and September 30, 2024 (collectively the “Non-Reliance Periods”), should be restated and should no longer be relied upon”
CMBMF Cambium Networks Corp

Cambium Networks Corp engaged BDO USA, PC as its auditor.

“On November 26, 2025, the Committee approved the engagement of BDO, as the Company's independent registered public accounting firm, effective immediately.”
CMBMF Cambium Networks Corp

Cambium Networks Corp dismissed Grant Thornton LLP as its auditor.

“On November 26, 2025, the Audit Committee (the “Committee”) of the Board of Directors of Cambium Networks Corporation (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.”
RJET REPUBLIC AIRWAYS HOLDINGS INC.

REPUBLIC AIRWAYS HOLDINGS INC. engaged Deloitte & Touche LLP as its auditor.

“Engagement of New Independent Registered Public Accounting Firm. Deloitte & Touche LLP (“ Deloitte ”) served as the independent accountant of Legacy Republic prior to the completion of the Merger. Effective November 25, 2025, following the completion of the Merger, the Audit Committee of the Company’s Board of Directors approved the appointment of Deloitte as the Company’s independent registered public accounting firm.”
RJET REPUBLIC AIRWAYS HOLDINGS INC.

REPUBLIC AIRWAYS HOLDINGS INC. dismissed CBIZ CPAs P.C. as its auditor.

“CBIZ was dismissed as Mesa’s independent registered public accounting firm effective as of November 25, 2025.”
ABCL AbCellera Biologics Inc.

AbCellera Biologics Inc. engaged Ernst & Young LLP as its auditor.

“on November 24, 2025, the Audit Committee selected Ernst & Young LLP ("EY") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2026”
ABCL AbCellera Biologics Inc.

AbCellera Biologics Inc. dismissed KPMG LLP as its auditor.

“On November 24, 2025, the Audit Committee of the Board of Directors (the "Audit Committee") of AbCellera Biologics Inc. (the "Company") approved the dismissal of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm, effective following the completion of KPMG's audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2025, and the filing of the Company's Annual Report on Form 10-K for that fiscal year.”
IREN IREN Ltd

IREN Ltd dismissed Raymond Chabot Grant Thornton LLP as its auditor.

“In connection with the appointment of KPMG, on November 26, 2025, Raymond Chabot Grant Thornton LLP (“RCGT”) was dismissed as the Company’s independent registered public accounting firm.”

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.