Auditor Changes

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.”

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.”