Auditor Changes

US NUCLEAR CORP. engaged Simon & Edward, LLP as its auditor.

“ngaged Simon & Edward, LLP (“SE”) 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. This appointment is effective as of October 29, 2025. During the fiscal years ended December 31, 2024 and 2023 and the subsequent interim periods prior to engagement, the Company did not consult with SE regarding: (a) the application of accounting principles to a specified transaction, either completed or proposed; or the type”

US NUCLEAR CORP. dismissed Fruci & Associates II, PLLC as its auditor.

“6 provided by Fruci & Associates II, PLLC. 1 ITEM 4.01. Changes in Registrant’s Certifying Accountant (1) Previous Independent Auditors : On October 29, 2025, US Nuclear Corp (the “Company”), through action of the Board of Directors of the Company, dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm, effective as of October 29, 2025. The reports of Fruci & Associates II, PLLC on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, other than an explanatory paragraph about the Company’s ability to continue as a going concern . During the fiscal years ended December 31, 2024 and 2023 and the subsequent interim period through the date”

Shepherd's Finance, LLC engaged BDO USA, P.C. as its auditor.

“On November 3, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.”

Horne LLP resigned as auditor of Shepherd's Finance, LLC.

“Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025.”

Spire Global, Inc. engaged KPMG LLP as its auditor.

“On the Effective Date, immediately following the filing of the Quarterly Report, KPMG’s engagement as the Company’s independent registered public accounting firm for the year-end audit for the fiscal year ending December 31, 2025 commenced.”

PricewaterhouseCoopers LLP resigned as auditor of Spire Global, Inc..

“On November 3, 2025 (the “Effective Date”), the Company filed the Quarterly Report, and PwC’s resignation was effective immediately thereafter.”

US NUCLEAR CORP. engaged Simon & Edward, LLP as its auditor.

“On October 29, 2025, the Company, through action of the Board of Directors, engaged Simon & Edward, LLP (“SE”) 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.”

US NUCLEAR CORP. dismissed Fruci & Associates II, PLLC as its auditor.

“On October 29, 2025, US Nuclear Corp (the “Company”), through action of the Board of Directors of the Company, dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm, effective as of October 29, 2025.”

WYTEC INTERNATIONAL INC engaged BDO USA, P.C. as its auditor.

“Effective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.”

Horne LLP resigned as auditor of WYTEC INTERNATIONAL INC.

“025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Wytec International, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm, effective as of November 1, 2025. Effective as of November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee,”

Zeo Energy Corp. engaged Tanner LLC as its auditor.

“ndependent registered public accounting firm, and approved the appointment of Tanner LLC (“Tanner”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately. GT’s reports on the Company’s consolidated financial statements as of and 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 period from April 16, 2024, the date GT was appointed, to October 31, 2025, the date of dismissal, there were no (a) disagreements (as defined in Item 304(a)(1)(iv)”

Zeo Energy Corp. dismissed Grant Thornton LLP as its auditor.

“fter discussion with the management of the Company, approved the dismissal of Grant Thornton LLP (“GT”), the Company’s independent registered public accounting firm, and approved the appointment of Tanner LLC (“Tanner”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.”

NightFood Holdings, Inc. engaged TAAD, LLP as its auditor.

“On October 28, 2025, Nightfood Holdings, Inc. (the “Company”) dismissed Fruci & Associates II, PLLC (“Fruci”) as its independent registered public accountancy firm, and engaged TAAD, LLP (“TAAD”) as the Company’s new independent registered public accounting firm.”

NightFood Holdings, Inc. dismissed Fruci & Associates II, PLLC as its auditor.

“On October 28, 2025, Nightfood Holdings, Inc. (the “Company”) dismissed Fruci & Associates II, PLLC (“Fruci”) as its independent registered public accountancy firm, and engaged TAAD, LLP (“TAAD”) as the Company’s new independent registered public accounting firm.”

Investar Holding Corp engaged BDO USA, P.C. as its auditor.

“On November 3, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.”

HORNE LLP resigned as auditor of Investar Holding Corp.

“☐ Item 4.01 Changes in Registrant's Certifying Accountant On November 1, 2025, the partners and professional staff of HORNE LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Investar Holding Corporation (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on November 1, 2025. On November 3, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed BDO as its independent registered public accounting firm.”

Norris Industries, Inc. engaged BDO USA, P.C. as its auditor.

“On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed BDO as its independent registered public accounting firm.”

Horne LLP resigned as auditor of Norris Industries, Inc..

“ovember 1, 2025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Norris Industries, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025. On November 1, 2025, following the resignation of Horne, the Company, through and with the approval of its Board of Directors, appointed”

Royale Energy, Inc. engaged BDO USA, P.C. as its auditor.

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

Horne LLP resigned as auditor of Royale Energy, Inc..

“ovember 1, 2025, the partners and professional staff of Horne LLP (“Horne”), which was engaged as the independent registered public accounting firm of the registrant, Royale Energy, Inc. (the “Company”), joined BDO USA, P.C. (“BDO”). As a result of this transaction, Horne resigned as the Company’s independent registered public accounting firm on October 31, 2025. On November 3, 2025, following the resignation of Horne, the Company, through and with the approval of its Audit Committee, appointed”

PHINIA INC. dismissed PricewaterhouseCoopers LLP as its auditor.

“the Audit Committee approved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the Company's independent registered public accounting firm for the 2026 fiscal year”

PHINIA INC. engaged Deloitte & Touche LLP as its auditor.

“the Audit Committee approved the engagement of Deloitte & Touche LLP (“D&T”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to D&T’s customary client acceptance procedures”

ScanTech AI Systems Inc. reported that prior financial statements should not be relied upon.

“On October 30, 2025, the Company’s management and the Audit Committee of the Board of Directors of ScanTech AI Systems Inc. (the “Company”) concluded that the Company’s unaudited interim consolidated financial statements for the quarters ended March 31, 2025 and June 30, 2025 (collectively, the “Affected Financials”), as previously filed with the Securities and Exchange Commission (“SEC”), should no longer be relied upon because of an error related to redemption shares and should therefore be restated.”

SunocoCorp LLC engaged Grant Thornton LLP as its auditor.

“Grant Thornton LLP was appointed as SunocoCorp’s independent registered public accounting firm to audit SunocoCorp’s consolidated financial statements for the year ended December 31, 2025.”

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.”