Auditor Changes

RENASANT CORP engaged BDO USA, P.C. as its auditor.

“On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm. The reports of HORNE on the consolidated financial statements of the Company for the fiscal years ended December 31, 2024 and 2023, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Company’s fiscal years ended December 31, 2024 and 2023, and the interim period through November 1”

HORNE LLP resigned as auditor of RENASANT CORP.

“On November 1, 2025, Renasant Corporation (the “Company”) was formally notified that the partners and professional staff of HORNE LLP (“HORNE”), the Company’s independent registered public accounting firm, joined BDO USA, P.C. (“BDO”) effective as of November 1, 2025. On the same day, following the resignation of HORNE, the Company, through and with the approval of the Audit Committee of the Board of Directors of the Company, engaged BDO as the Company’s independent registered public accounting firm.”

HG Holdings, Inc. engaged BDO USA, P.C. as its auditor.

“the Company, through and with the approval of the Audit Committee of the Company’s Board of Directors, appointed BDO as its independent registered public accounting firm”

Horne LLP resigned as auditor of HG Holdings, Inc..

“effective as of November 1, 2025, Horne resigned as the Company’s independent registered public accounting firm”

COGNEX CORP engaged KPMG LLP as its auditor.

“On October 29, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Cognex Corporation (the “Company”) notified Grant Thornton LLP (“GT”), the Company’s independent registered public accounting firm, that the Audit Committee selected KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026”

American Strategic Investment Co. engaged CBIZ CPAs P.C. as its auditor.

“On October 28, 2025, the Company engaged CBIZ CPAs as its independent registered public accounting firm for the fiscal year ending December 31, 2025”

Vestand Inc. reported that prior financial statements should not be relied upon.

“ompany is preparing restatements of the Previously Issued Financial Statements to be included in amended Reports to be filed with the SEC. To assist with the Board’s investigation into possible inaccurate disclosures, inconsistent record-keeping, and other actions (the “Investigation”) of the Company’s past executive management, the Board engaged Oh & Chung to conduct a review of certain financial disbursements, intercompany balances, and related journal entries. On October 21, 2025, Oh & Chung issued the Independent Accountant’s Report which identified inconsistencies, missing information and documentation, and other inaccuracies in the Company’s Previously Issued Financial Statements (the “Inaccuracies”). The Audit Committee reviewed the Independent Accountant’s Report and identified the following five key areas for a fact-finding review: 1. Loans to and from intercompany entities; 2.”

PEDEVCO CORP reported that prior financial statements should not be relied upon.

“(the “ Company ”), after discussion with the Company’s senior management and the Company’s former independent registered public accounting firm, Marcum LLP (“ Marcum ”), which audited the Company’s financial statements for the year ended December 31, 2024, concluded that the Company’s previously issued audited financial statements included in the Company’s audited consolidated financial statements as of and for the fiscal year ended December 31, 2024, originally included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “ Prior Financial Statements ”) filed with the Securities and Exchange Commission (the “ SEC ”) on March 31, 2025, should no longer be relied upon and should be restated due to an error in the accounting for the prior period net operating losses in the calculation of the tax provision for the impacted period (the “ Error ”). This”

ARtelligence Holdings, Inc. reported that prior financial statements should not be relied upon.

“On October 23, 2025, the Board of Directors of ARtelligence Holdings, Inc. (the “Company”) determined, after consultation with management and the Company’s financial advisors, that the Company’s historical financial records prior to January 1, 2023, can no longer be relied upon.”

Pacific Sports Exchange Inc. engaged Boladale Lawal & Co. as its auditor.

“On October 13, 2025, the Company engaged Boladale Lawal & Co. (“ BLC ”), as the Company’s independent accountant to audit the Company’s financial statements and to perform reviews of interim financial statements.”

KCCW Accountancy Corp. resigned as auditor of Pacific Sports Exchange Inc..

“On October 11, 2025, the Board of Directors of the Company approved the resignation of KCCW as the Company’s independent registered public accounting firm.”

Solidion Technology Inc. dismissed Deloitte & Touche LLP as its auditor.

“the Audit Committee of Solidion Technology, Inc. (the “Company”) approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as its independent registered public accounting firm”

Equillium, Inc. engaged Crowe LLP as its auditor.

“On October 21, 2025, Crowe confirmed that such client acceptance procedures were complete, and the Company and Crowe executed an engagement letter to engage Crowe as the Company's independent registered public accounting firm.”

WinVest Acquisition Corp. engaged BCRG Group as its auditor.

“Effective October 21, 2025, the Company engaged BCRG Group (“BCRG”) as the Company’s new independent registered public accounting firm for the fiscal years ending December 31, 2023, 2024, and 2025.”

WinVest Acquisition Corp. dismissed Marcum LLP / CBIZ as its auditor.

“On October 21, 2025, WinVest Acquisition Corp. (the “Company”) dismissed Marcum LLP / CBIZ (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.”

WESBANCO INC engaged Deloitte & Touche LLP as its auditor.

“the Audit Committee approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's new independent registered public accounting firm to perform independent audit services for the fiscal year ending December 31, 2026”

WESBANCO INC dismissed Ernst & Young LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm Upon the completion of the RFP selection, on October 22, 2025, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm.”

American Strategic Investment Co. dismissed PricewaterhouseCoopers LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On October 16, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of American Strategic Investment Co. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effectively immediately.”

INSPIRE VETERINARY PARTNERS, INC. engaged M&K CPAS, PLLC as its auditor.

“Effective October 16, 2025, the Company appointed M&K CPAS, PLLC (“M&K”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2025.”

INSPIRE VETERINARY PARTNERS, INC. dismissed Kreit & Chiu CPA LLP as its auditor.

“On October 16, 2025, Inspire Veterinary Partners, Inc. (the “Company”) dismissed Kreit & Chiu CPA LLP (“K&C”) as the Company’s independent registered public accounting firm.”

VIP Play, Inc. engaged Frank, Rimerman + Co. LLP as its auditor.

“On October 15, 2025, we engaged Frank, Rimerman + Co. LLP (“ Frank Rimerman ”) as our independent registered public accounting firm, effective immediately.”

VIP Play, Inc. dismissed Grassi & Co., CPAs, P.C. as its auditor.

“VIP Play, Inc. (the “ Company ,” “ us ,” “ our ”) dismissed Grassi & Co., CPAs, P.C. (“Grassi”) as our independent registered public accounting firm, effective October 15, 2025.”

NOBLE ROMANS INC engaged Stephano Slack, LLC as its auditor.

“On October 14, 2025, Noble Roman’s, Inc. (the “Company”) engaged Stephano Slack, LLC as the Company’s principal accountant to audit the 2025 consolidated financial statements”

BROADWAY FINANCIAL CORP \DE\ reported that prior financial statements should not be relied upon.

“On October 15, 2025, the Audit Committee of the Board of Directors of Broadway Financial Corporation (the “Company”) (NASDAQ: BYFC), the holding company of City First Bank, National Association, based on consultations with the Company’s management, concluded that the Company’s audited consolidated financial statements for the fiscal years ended December 31, 2024 and 2023, and the unaudited interim consolidated financial statements for the quarters ended March 31, 2024, June 30, 2024, September 30, 2024, and March 31, 2025 (collectively, the “Affected Financials”), each as previously filed with the Securities and Exchange Commission (“SEC”), should no longer be relied upon because of an error related to certain loan participation agreements and should therefore be restated.”

Golkor Inc. engaged LAO Professionals as its auditor.

“On July 14, 2025, the Company appointed LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm effective as of July 14, 2025.”

Golkor Inc. dismissed Olayinka Oyebola & Co. as its auditor.

“On July 14, 2025, Golkor Inc. (the “Company”) notified Olayinka Oyebola & Co. (“Olayinka”) of its dismissal, effective July 14, 2025, as the Company’s independent registered public accounting firm.”

Guru App Factory Corp engaged Enrome LLP as its auditor.

“appointed Enrome LLP (“ Enrome ”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025”

Guru App Factory Corp dismissed Fruci & Associates II, PLLC as its auditor.

“the Board of Directors of Guru App Factory Corp. (the “ Company ”) (i) approved the dismissal of Fruci & Associates II, PLLC (“ Fruci ”) as the Company’s independent registered public accounting firm”

Michael Gillespie & Associates, PLLC resigned as auditor of NOBILITY HOMES INC.

“On October 8, 2025, the Audit Committee of the Board of Directors of Nobility Homes, Inc. (the “Company”) was advised by Michael Gillespie & Associates, PLLC (“MG&A”), its independent certified public accounting firm, that it was resigning effective immediately.”

Solana Co engaged CBIZ CPAs P.C. as its auditor.

“On October 15, 2025, the Committee approved the appointment of CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Baker Tilly US, LLP resigned as auditor of Solana Co.

“On October 15, 2025, the Audit Committee (the “Committee”) of the Board of Directors of Solana Corporation (formerly known as Helius Medical Technologies, Inc.) (the “Company”) received the resignation of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effective immediately.”

ULIXE CORP. engaged CBIZ CPAs P.C. as its auditor.

“Effective October 16, 2025, upon the approval of its Board of Directors, the Company appointed CBIZ as its new independent registered public accounting firm”

ULIXE CORP. dismissed LAO Professionals as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm . On October 10, 2025, the Board of Directors of Ulixe Corp. (formerly, Warpspeed Taxi Inc., the “Company”) approved the dismissal of LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm, effective immediately.”

SCANSOURCE, INC. engaged Deloitte & Touche LLP as its auditor.

“(b) As a result of the competitive process noted above, on October 9, 2025, the Audit Committee appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s new independent registered public accounting firm for the fiscal year ending June 30, 2026 and related interim periods commencing after September 30, 2025, subject to completion of Deloitte’s standard client acceptance procedures and execution of an engagement letter. During the Company’s two most recent fiscal years ended June 30, 2025 and June 30, 2024, and for the subsequent interim period through October 9, 2025, neither the Company nor anyone on its behalf consulted Deloitte regarding (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 the Company’s financial statements, and neither a written report nor oral advice was prov”

SCANSOURCE, INC. dismissed Grant Thornton LLP as its auditor.

“on October 9, 2025, the Audit Committee approved the dismissal of Grant Thornton as the Company’s independent registered public accounting firm, effective upon completion of the interim review of the quarterly information on Form 10-Q for the three months ended September 30, 2025.”

Alpha Cognition Inc. engaged CBIZ CPAs P.C. as its auditor.

“On October 10, 2025, upon approval of the Audit Committee, the Company has engaged CBIZ CPAs P.C.”

Manning Elliott LLP resigned as auditor of Alpha Cognition Inc..

“esignation of Manning Elliott LLP (“Manning Elliott”) as the Company’s independent registered public accounting firm.”

ARtelligence Holdings, Inc. engaged FM Financial Services LLC as its auditor.

“the Company engaged FM Financial Services LLC, a PCAOB registered firm, to serve as its auditor.”

Alpha Cognition Inc. engaged CBIZ CPAs P.C. as its auditor.

“On October 10, 2025, upon approval of the Audit Committee, the Company has engaged CBIZ CPAs P.C.”

Manning Elliott LLP resigned as auditor of Alpha Cognition Inc..

“eceived the resignation of Manning Elliott LLP (“Manning Elliott”) as the Company’s independent registered public accounting”

VSEE HEALTH, INC. engaged WWC, P.C. as its auditor.

“On September 18, 2025, following a competitive review process conducted by the Audit Committee of the Board, the Audit Committee approved the engagement of WWC, P.C. (“WWC”) effective immediately as the Company’s new independent registered public accounting firm for the audit of the Company’s financial statements for the fiscal year ending December 31, 2025, and for the review of the interim financial information for the quarters ending March 31, 2025, June 30, 2025 and September 30, 2025.”

VSEE HEALTH, INC. dismissed WithumSmith+Brown, PC as its auditor.

“On September 15, 2025, VSee Health Inc., a Delaware Corporation (the “Company”), and the Company’s board of directors (the “Board”) notified WithumSmith+Brown, PC (“Withum”), the Company’s independent registered public accounting firm, of its decision to dismiss Withum as the Company’s independent registered public accounting firm, effective immediately.”

SYNTEC OPTICS HOLDINGS, INC. engaged CBIZ CPAs P.C. as its auditor.

“On October 10, 2025, the Company, with the approval of the Audit Committee of the Board of Directors and the Board of Directors, engaged CBIZ CPAs P.C. as the Company’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of SYNTEC OPTICS HOLDINGS, INC..

“On October 10, 2025, Marcum informed Syntec Optics Holdings, Inc. (the “Company”) and as the Audit Committee of the Board of Directors approved, that Marcum resigned as the Company’s independent registered public accounting firm.”

JONES SODA CO. engaged Davidson & Company LLP as its auditor.

“ngagement of Independent Registered Public Accounting Firm Additionally on October 9, 2025, through and with the approval of its Audit Committee, the Company appointed Davidson & Company LLP (“Davidson”) as its independent registered public accounting firm.”

JONES SODA CO. dismissed Berkowitz, Pollack Brant Advisors + CPAs, LLP as its auditor.

“ismissal of Independent Registered Public Accounting Firm On October 9, 2025, through and with the approval of its Audit Committee, Jones Soda Co. (the “Company”) dismissed Berkowitz, Pollack Brant Advisors + CPAs, LLP (“BPB”) as its independent registered public accounting firm.”

Crisp Momentum Inc. engaged M&K CPAs, PLLC as its auditor.

“On September 23, 2025, the Company appointed M&K CPAs, PLLC (“M&K”) as the Company’s independent registered public accounting firm for the fiscal year ending July 31, 2025”

Hudgens CPA, PLLC resigned as auditor of Crisp Momentum Inc..

“ugust 9, 2025, Hudgens CPA, PLLC (“Hudgens”) informed Crisp Momentum Inc. (f/k/a OpenLocker Holdings, Inc.) (the “Company”) that it would no longer be conducting public company audits and therefore resigned as the Company’s independent registered public accounting firm.”

AEN Group Ltd. engaged Mao & Ying LLP as its auditor.

“board of directors approved the engagement of Mao & Ying LLP as the Company’s independent registered public accounting firm.”

AEN Group Ltd. dismissed CT International LLP as its auditor.

“Company informed CT International LLP (“CT International”) of its dismissal as the Company’s independent registered public accounting firm for the 2025 fiscal year, effective immediately.”