Auditor Changes

Algorhythm Holdings, Inc. engaged M&K CPAs PLLC as its auditor.

“ctober 6, 2025, the Company engaged M&K CPAs PLLC (“M&K CPAs”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Algorhythm Holdings, Inc. dismissed Berkowitz Pollack Brant, Advisors + CPAs as its auditor.

“ismissal of Independent Registered Public Accounting Firm On October 6, 2025, Algorhythm Holdings, Inc. (the “Company”) dismissed Berkowitz Pollack Brant, Advisors + CPAs (“Berkowitz”) as the Company’s independent registered public accounting firm effective on that date.”

ScanTech AI Systems Inc. engaged Berkowitz Pollack Brant Advisors + CPAs as its auditor.

“On October 6, 2025, ScanTech AI Systems Inc. (the “Company”) appointed Berkowitz Pollack Brant Advisors + CPAs (“BPB”) to serve as the Company’s new independent registered public accounting firm.”

PETMED EXPRESS INC reported that prior financial statements should not be relied upon.

“The Audit Committee’s conclusion that the Affected Financials should no longer be relied upon”

AIxCrypto Holdings, Inc. engaged Macias Gini & O’Connell LLP as its auditor.

“ctober 3, 2025, the Company’s Audit Committee approved the engagement of Macias Gini & O’Connell LLP (“MGO”) as the Company’s new independent registered public accounting firm for the final year ending December 31, 2025, and to perform”

WithumSmith+Brown, PC resigned as auditor of AIxCrypto Holdings, Inc..

“Resignation of Independent Registered Public Accounting Firm On October 1, 2025, WithumSmith+Brown, PC (“Withum”) notified the Audit Committee of the Board of Directors (the “Audit Committee”) of Qualigen Therapeutics, Inc. (the “Company”) that it had resigned as the Company’s independent registered public accounting firm, effective immediately.”

Equillium, Inc. engaged Crowe LLP as its auditor.

“On September 30, 2025, the Audit Committee approved the engagement of Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to the execution of an engagement letter and completion of Crowe’s standard client acceptance procedures.”

Equillium, Inc. dismissed KPMG LLP as its auditor.

“On September 30, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Equillium, Inc. (the “Company”) approved dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, with such dismissal to become effective on September 30, 2025.”

QUANTUM CORP /DE/ engaged CohnReznick LLP as its auditor.

“Appointment of Independent Registered Public Accounting Firm As described above, the Audit Committee recently completed a competitive process to select an audit firm to serve as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2026, and related interim periods. On September 30, 2025 , the Company, at the recommendation of the Audit Committee, made the decision to select CohnReznick LLP (“CohnReznick”) as auditors for the Company for the fiscal year ending March 31, 2026, contingent upon the execution of an engagement letter following completion of CohnReznick’s standard client acceptance procedures.”

QUANTUM CORP /DE/ dismissed Grant Thornton LLP as its auditor.

“Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the “Audit Committee”) of the Board of Directors of Quantum Corporation (the “Company”) conducted a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2026. As a result of this process and following careful deliberation, on September 30, 2025 , the Audit Committee dismissed Grant Thornton LLP (“Grant Thornton”) as the Company's independent registered public accounting firm, effective as of that same date.”

ABUNDIA GLOBAL IMPACT GROUP, INC. engaged CBIZ CPAs P.C. as its auditor.

“On October 2, 2025, the Committee approved the engagement of CBIZ CPAs as the Company’s independent registered public accounting firm.”

ABUNDIA GLOBAL IMPACT GROUP, INC. dismissed Marcum LLP as its auditor.

“On October 2, 2025, the audit committee of the Company’s board of directors (the “Committee”) approved the dismissal of Baker Tilly and Marcum LLP as AGIG’s and the Company’s independent registered public accounting firms.”

ABUNDIA GLOBAL IMPACT GROUP, INC. dismissed Baker Tilly US, LLP as its auditor.

“On October 2, 2025, the audit committee of the Company’s board of directors (the “Committee”) approved the dismissal of Baker Tilly and Marcum LLP as AGIG’s and the Company’s independent registered public accounting firms.”

AVNET INC dismissed KPMG LLP as its auditor.

“This decision resulted in the effective dismissal of KPMG LLP as the Company’s independent registered public accounting firm.”

Hartman vREIT XXI, Inc. engaged M&K CPAS, PLLC as its auditor.

“Effective October 14, 2024, the Company’s Audit Committee approved the engagement of M&K CPAS, PLLC as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023.”

ESPEY MFG & ELECTRONICS CORP engaged WithumSmith+Brown, PC as its auditor.

“On September 30, 2025, the Company engaged WithumSmith+Brown, PC (“Withum”) to audit the Company’s financial statements for the year ending June 30, 2026.”

Sunshine Biopharma Inc. engaged M&K CPAS, PLLC as its auditor.

“ublic accounting firm and retained M&K CPAS, PLLC (“M&K”) as its independent auditor. The decision to dismiss Bush & Associates and retain M&K was approved by the unanimous consent of the Company’s board of directors and the Company’s”

Sunshine Biopharma Inc. dismissed Bush & Associates CPA LLC as its auditor.

“Effective September 24, 2025, Sunshine Biopharma Inc. (the “Company”), dismissed Bush & Associates CPA LLC (“Bush & Associates”), as its independent registered public accounting firm and retained M&K CPAS, PLLC (“M&K”) as its independent auditor.”

CaliberCos Inc. engaged Urish Popeck & Co., LLC as its auditor.

“he appointment of Urish Popeck & Co., LLC (“Urish Popeck”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025 and related interim periods and, concurrently, (ii) the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective immediately. The audit reports of Deloitte on the Company’s financial statements as of December 31, 2024 and December 31, 2023, 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. The audit report for the year ended December 31, 2024 had been prepared assuming that the Company would continue as a going concern and included an explanatory paragraph regarding the Company’s ability to continue as a going concern as result of its negative operating ca”

CaliberCos Inc. dismissed Deloitte & Touche LLP as its auditor.

“irm for the fiscal year ending December 31, 2025 and related interim periods and, concurrently, (ii) the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective immediately.”

Aspire Biopharma Holdings, Inc. engaged Turner Stone & Co as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On September 22, 2025, the Company’s Audit Committee approved the engagement of Turner Stone & Co ( “Turner” ) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.”

Aspire Biopharma Holdings, Inc. dismissed Bush & Associates CPA as its auditor.

“.01 Changes in Registrant’s Certifying Accountant (a) Termination of Previous Independent Registered Accounting Firm On September 22, 2025 Bush & Associates CPA ( “Bush” ) was dismissed by the Audit Committee of the Board of Directors of Aspire Biopharma Holdings, Inc.”

Concrete Leveling Systems Inc engaged Stephano Slack LLC as its auditor.

“On September 22, 2025, the Company, through action of the Audit Committee, engaged Stephano Slack LLC (“Stephano”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending July 31, 2025.”

Concrete Leveling Systems Inc dismissed Astra Audit & Advisory LLC as its auditor.

“On September 22, 2025 Concrete Leveling Systems, Inc. (the “Company”), through action of the Board of Directors of the Company (the “Audit Committee”), dismissed Astra Audit & Advisory LLC (“Astra”) as the Company’s independent registered public accounting firm, effective as of September 22, 2025.”

American Bitcoin Corp. engaged KPMG LLP as its auditor.

“The material weaknesses were discussed with the Committee, and the Company has authorized RBSM to respond fully to inquiries of KPMG concerning the material weaknesses. The Company provided RBSM with a copy of the foregoing disclosures and requested that RBSM furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein, as specified by Item 304(a)(3) of Regulation S-K. A copy of RBSM’s letter, dated September 23, 2025, is filed as Exhibit 16.1 to this Current Report on Form 8-K. (b) Engagement of New Independent Registered Public Accounting Firm On September 19, 2025, the Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

American Bitcoin Corp. dismissed RBSM LLP as its auditor.

“(a) Dismissal of Previous Independent Registered Public Accounting Firm On September 19, 2025, the Audit Committee (the “Committee”) of the Board of Directors of American Bitcoin Corp. (the “Company”) dismissed RBSM LLP (“RBSM”) as the Company’s independent registered public accounting firm.”

UHY LLP resigned as auditor of ScanTech AI Systems Inc..

“On September 18, 2025, UHY LLP (“UHY”) notified the Audit Committee of the Board of Directors of ScanTech AI Systems, Inc. (the “Company”) that it had resigned as the Company’s independent registered public accounting firm, effective immediately.”

Greenpro Capital Corp. engaged SFAI Malaysia PLT as its auditor.

“On September 10, 2025, the Board of Directors, as well as the Audit Committee of the Company, approved and authorized the engagement of the accounting firm of SFAI Malaysia PLT (“SFAI”) as the Company’s new independent registered public accounting firm.”

JP Centurion & Partners PLT resigned as auditor of Greenpro Capital Corp..

“On September 10, 2025, the Board of Directors, as well as the Audit Committee of Greenpro Capital Corp. (the “Company”), approved and accepted the resignation of JP Centurion & Partners PLT (“JP Centurion”) as the Company’s independent registered public accounting firm, effective immediately.”

Blue Star Foods Corp. engaged GreenGrowth CPAs as its auditor.

“On September 19, 2025, the Audit Committee approved the engagement of GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered public accounting firm, effective immediately, to audit the Company’s financial statements for the fiscal year ending December 31, 2025 and related interim periods.”

Blue Star Foods Corp. dismissed MaloneBailey, LLP as its auditor.

“On September 16, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Blue Star Foods Corp. (the “Company”) chose not to continue with the engagement of MalonBailey, LLP (“MalonBailey”), which is currently serving as the Company’s independent registered public accounting firm. The Company notified MaloneBailey on September 19, 2025, that it would be dismissed as the Company’s independent registered public accounting firm, effective immediately.”

INNOVATIVE FOOD HOLDINGS INC engaged CBIZ CPAs P.C. as its auditor.

“On September 22, 2025, the Company engaged CBIZ CPAs P.C. (“CBIZ”) as its new independent registered public accounting firm.”

INNOVATIVE FOOD HOLDINGS INC dismissed Stephano Slack LLC as its auditor.

“the Company dismissed Stephano Slack as its independent registered public accounting firm effective as of September 17, 2025.”

Assurance Dimensions, LLC resigned as auditor of INNOVATIVE FOOD HOLDINGS INC.

“roviding audit services to publicly traded companies, Assurance Dimensions, LLC (“Assurance Dimensions”) resigned from its role as the independent registered public accounting firm for the Company.”

Fabric.AI, Inc. engaged Stephano Slack LLC as its auditor.

“On September 19, 2025, the Committee engaged Stephano Slack LLC (“Stephano”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.”

Fabric.AI, Inc. dismissed CBIZ CPAs P.C. as its auditor.

“On September 18, 2025, the Audit Committee of the Board of Directors (the “Committee”) of StableX Technologies, Inc. (the “Company”) approved the dismissal of CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered public accounting firm, effective as of the same date.”

Prairie Operating Co. engaged Deloitte & Touche LLP as its auditor.

“(the “ Company ”) approved the engagement of Deloitte & Touche LLP (“ Deloitte ”), effective September 18, 2025, as its independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Prairie Operating Co. dismissed Ham, Langston & Brezina, L.L.P. as its auditor.

“2025, the Audit Committee also approved the dismissal of Ham, Langston & Brezina, L.L.P. (“ HL&B ”) as independent registered public accounting firm of”

HNO International, Inc. reported that prior financial statements should not be relied upon.

“On September 12, 2025, the Board of Directors of HNO International, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the fiscal year ended October 31, 2024, and for the interim periods ended January 31, 2025 and April 30, 2025, should no longer be relied upon due to errors in the valuation of service stock issuances and the related stock-based compensation expense.”

XCel Brands, Inc. engaged Wolf & Company, PC as its auditor.

“​ (b) Appointment of New Independent Registered Public Accounting Firm ​ On September 15, 2025, Audit Committee approved the engagement of Wolf & Company, PC (“Wolf”) as the Company’s independent registered public accounting firm and formally engaged Wolf on September 16, 2025.”

XCel Brands, Inc. dismissed CBIZ CPAs P.C. as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On September 15, 2025, the Audit Committee of the Board of Directors of Xcel Brands, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered accounting firm. The Company informed CBIZ CPAs of its termination on September 16, 2025. ​ As previously disclosed in a Current Report on Form 8-K filed on May 29, 2025, on May 27, 2025 Marcum LLP was dismissed, and CBIZ CPAs was appointed, as the Company’s independent registered public accounting firm.”

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

“On September 17, 2025, the Audit Committee approved the appointment of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025.”

HARROW, INC. dismissed Crowe LLP as its auditor.

“On September 17, 2025, Harrow, Inc. (the “ Company ”), through action of the Audit Committee (the “ Audit Committee ”) of the Company’s Board of Directors, dismissed Crowe LLP (“ Crowe ”) as the Company’s independent registered public accounting firm, effective immediately.”

AVIAT NETWORKS, INC. dismissed Deloitte & Touche LLP as its auditor.

“the Committee approved the dismissal of Deloitte & Touche LLP (“Deloitte”) as independent registered public accounting firm of the Company effective September 18, 2025”

AVIAT NETWORKS, INC. engaged Grant Thornton LLP as its auditor.

“the Audit Committee of Board of Directors of the Company (the “Committee”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as its independent registered public accounting firm for the fiscal year ending June 26, 2026”

SRx Health Solutions, Inc. engaged Davidson and Company LLP as its auditor.

“the Board of Directors of the Company, upon the recommendation of the Audit Committee, approved the dismissal of CBIZ, and approved and ratified the engagement of Davidson and Company LLP (“Davidson”) as the Company’s independent registered public accounting firm”

SRx Health Solutions, Inc. dismissed CBIZ CPAs P.C. as its auditor.

“On September 15, 2025, SRx Health Solutions, Inc. (formerly known as Better Choice Company, Inc.) (the “Company”), notified CBIZ CPAs P.C. (“CBIZ”) that it was being dismissed as the Company’s independent registered public accounting firm.”

Boxlight Corp engaged Cherry Bekaert LLP as its auditor.

“On September 17, 2025, the Audit Committee approved the engagement of Cherry Bekaert LLP (“Cherry Bekaert”), effective immediately, as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2025.”

Boxlight Corp dismissed Forvis Mazars, LLP as its auditor.

“On September 17, 2025, Boxlight Corporation (the “Company”) notified Forvis Mazars, LLP (“Forvis”) of its dismissal, effective immediately, as the Company’s independent registered public accounting firm.”

Sotherly Hotels Inc. engaged Cherry Bekaert LLP as its auditor.

“On September 15, 2025, the Audit Committee of the Board of Directors of the Company approved the appointment and engagement of Cherry Bekaert LLP (“Cherry Bekaert”) as our independent registered public accounting firm for the fiscal year ending December 31, 2025.”