Auditor Changes

PATRIOT NATIONAL BANCORP INC dismissed RSM US LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the “Committee”) of the Board of Directors of Patriot National Bancorp, Inc. (the “Company”) recently conducted a selection process for the Company’s independent public accounting firm for the year ending December 31, 2025. As a result of this process, on August 22, 2025, the Company engaged Baker Tilly US, LLP (“Baker Tilly”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. The engagement of Baker Tilly was approved by the Committee. As a result, the Company ended RSM US LLP’s (“RSM”) engagement as the Company’s independent registered public accounting firm on August 22, 2025.”

22nd Century Group, Inc. engaged Withum Smith+Brown, PC as its auditor.

“on August 22, 2025, the Committee approved the engagement of Withum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately”

22nd Century Group, Inc. dismissed Freed Maxick P.C. as its auditor.

“On August 22, 2025, the Audit Committee (the “ Committee ”) of the Board of Directors (the “Board”) of 22 nd Century Group, Inc. (the “Company”) approved the replacement of Freed Maxick P.C. (“FM”) as the Company’s independent registered public accounting firm”

dMY Squared Technology Group, Inc. reported that prior financial statements should not be relied upon.

“0-Q”), should no longer be relied upon due to the under-accrual of excise tax payable under the Inflation Reduction Act of 2022 (“IRA”) in connection with the redemption of Public Shares (as defined below) in January 2024 and the corresponding impact on accumulated deficit presented in the balance sheet in the First Quarter 10-Q. As previously disclosed, the Company held a special meeting of its shareholders on January 2, 2024, for the purpose of seeking shareholder approval of an amendment to the Company’s amended and restated articles of association to extend the date by which the Company has to consummate its initial business combination, among other matters (the “Special Meeting”). In connection with the Special Meeting, an aggregate of 3,980,414 shares of Class A common stock initially issued by the Company as part of the units sold in its initial public offering (such shares, the “”

VITASPRING BIOMEDICAL CO. LTD. engaged JP Centurion & Partners PLT as its auditor.

“On August 19, 2025, the Board of Directors of VitaSpring Biomedical Co., Ltd. (the “Company”) approved the engagement of JP Centurion & Partners PLT (“JP Centurion”) as the Company’s independent registered public accounting firm, effective as of such date.”

NOBILITY HOMES INC engaged Michael Gillespie & Associates, PLLC as its auditor.

“On August 19, 2025, the Audit Committee of the Board of Directors of the Company engaged the independent accounting firm Michael Gillespie & Associates, PLLC to serve as its independent certified public accounting firm effective immediately.”

NOBILITY HOMES INC dismissed Baker Tilly US, LLP as its auditor.

“On August 19, 2025, the Audit Committee of the Board of Directors of Nobility Homes, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent certified public accounting firm effective immediately.”

Fuss Brands Corp. engaged LAO Professionals as its auditor.

“(b) Engagement of new Independent registered public accounting firm Effective August. 22, 2025, LAO Professionals (“LAO”) is the Company’s independent registered public accounting firm for the second and third fiscal quarter of 2025. The selection of LAO was based on its ability to meet the Company’s reporting requirements”

Fuss Brands Corp. dismissed Olayinka Oyebola & Co. as its auditor.

“Effective August 22, 2025, Fuss Brands Corp. (the “Company”) dismissed Olayinka Oyebola & Co. (“Olayinka”) as its independent registered public accounting firm.”

Protagenic Therapeutics, Inc.new dismissed MaloneBailey, LLP as its auditor.

“On August 7, 2025, MaloneBailey, LLP (“MaloneBailey”) was dismissed as the independent registered public accounting firm of the Company.”

Sagimet Biosciences Inc. engaged KPMG LLP as its auditor.

“i) the appointment of KPMG LLP (“KPMG”) 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. Furthermore, during the two most recent fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim period through August 18, 2025, there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or a”

Sagimet Biosciences Inc. dismissed Deloitte & Touche LLP as its auditor.

“iscal 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.”

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

“should no longer be relied upon due to an error in the calculation of stock-based compensation expense.”

Video River Networks, Inc. dismissed OLAYINKA OYEBOLA & CO. as its auditor.

“ompany has therefore terminated the engagement of OLAYINKA OYEBOLA & CO. (“OLAYINKA OYEBOLA & CO.”) as the Company’s independent registered public accounting firm effective immediately.”

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

“ber 31, 2024 (the “Original Form 10-K”) (collectively, the “Previously Issued Financial Statements”) treated non-cash obligations related to under-construction and ramping hospitals as equity rather than liabilities and should be restated. The Company does not anticipate any material changes for the first three quarters of interim financial statements for fiscal year 2024. The Company expects that any adjustments related to the treatment of these obligations will be non-cash in nature and have no effect on key financial statement line items such as its revenue, gross profit, liquidity, working capital, short-term and long-term debt, operating cash flow, adjusted EBITDA or number of patient visits as of and for the periods presented therein to be reflected in the fourth quarter of 2024. Accordingly, investors and all other persons should no longer rely upon the Previously Issued Financial”

WWC, P.C. resigned as auditor of CAMBELL INTERNATIONAL HOLDING CORP..

“Effective as of June 14, 2025, WWC, P.C. tendered its resignation as the independent registered public accounting firm for Cambell”

LifeMD, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On August 18, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors, appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the year ending December 31, 2025.”

LifeMD, Inc. dismissed CBIZ CPAs P.C. as its auditor.

“Dismissal of Independent Registered Public Accounting Firm On August 15, 2025, LifeMD, Inc. (the “Company”), with the approval of the Audit Committee of the Company’s Board of Directors, dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered public accounting firm.”

Vyome Holdings, Inc engaged Kreit & Chiu CPA LLP as its auditor.

“Effective as of August 18, 2025 Kreit & Chiu CPA LLP (“Kreit & Chiu”) was appointed to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Vyome Holdings, Inc dismissed Haskell & White LLP as its auditor.

“On August 18, 2025, Haskell & White LLP (“Haskell”), was dismissed as the independent registered public accounting firm of the Company, formerly ReShape Lifesciences Inc.”

NEONC TECHNOLOGIES HOLDINGS, INC. reported that prior financial statements should not be relied upon.

“Management of the Company, after discussions with and among the Audit Committee of the Board of Directors and its independent auditors, concluded that the Company’s unaudited consolidated financial statements as of and for quarter ended March 31, 2025 should no longer be relied upon and should be restated.”

Innventure, Inc. engaged WithumSmith+Brown, PC as its auditor.

“(b) Engagement of New Independent Registered Public Accounting Firm On August 18, 2025, the Audit Committee of the Company approved the engagement of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025 and applicable interim periods. On August 18, 2025, Withum was engaged as the Company’s independent registered public accounting firm.”

Innventure, Inc. dismissed BDO USA, PC as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On August 18, 2025, the Audit Committee of the Board of Directors (the "Audit Committee") of Innventure, Inc. (the "Company") approved the dismissal of BDO USA, PC ("BDO") as the Company’s independent registered public accounting firm, effective immediately, and on August 19, 2025, the Company informed BDO of such dismissal.”

Dream Homes & Development Corp. engaged LAO Professionals as its auditor.

“ngagement of New Independent Registered Public Accounting Firm Effective August 18, 2025, the Company engaged LAO Professionals (“LAO”) as its new independent registered public accounting firm.”

Dream Homes & Development Corp. dismissed Olayinka Oyebola & Co. as its auditor.

“ismissal of Independent Registered Public Accounting Firm On August 13, 2025, Dream Homes & Development Corporation (the “Company”) dismissed Olayinka Oyebola & Co. (“O&O”) as the Company’s independent registered public accounting firm, as the Company became aware that O&O was not currently permitted”

KPMG LLP resigned as auditor of RREEF Property Trust, Inc..

“On August 13, 2025, RREEF Property Trust, Inc. (the “Company”), received notice from KPMG LLP ("KPMG"), the independent registered public accounting firm for the Company, that it will not stand for re-election as the Company's principal accountants after its completion of the Company's audit for the year ended December 31, 2025.”

GOLDENWELL BIOTECH, INC. engaged Michael Gillespie & Associates, PLLC as its auditor.

“On August 14, 2025, the board of directors of the Company resolved to engage the independent registered public accounting firm Michael Gillespie & Associates, PLLC (“Michael Gillespie & Associates”), as the Company’s new independent registered public accountants, which appointment Michael Gillespie & Associates has accepted.”

KCCW Accountancy Corp. resigned as auditor of GOLDENWELL BIOTECH, INC..

“On July 24, 2025, KCCW Accountancy Corp. (“KCCW”) notified Goldenwell Biotech, Inc. (the “Company”) it had resigned as the independent registered public accounting firm of the Company.”

GLOBAL TECHNOLOGIES LTD dismissed Olayinka Oyebola & Co. as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm (i) On August 15, 2025, the Company ended the engagement of Olayinka Oyebola & Co. (“ Olayinka ”) as GTLL’s independent registered public accounting firm.”

LIFECORE BIOMEDICAL, INC. DE dismissed BDO USA, P.C. as its auditor.

“Dismissal of Independent Registered Public Accounting Firm On August 12, 2025, the Audit Committee approved the dismissal of BDO USA, P.C. (“BDO”), the Company’s current independent registered public accounting firm, and BDO was dismissed on that date. BDO’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended May 26, 2024 and May 25, 2025 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.”

LIFECORE BIOMEDICAL, INC. DE engaged KPMG LLP as its auditor.

“Engagement of New Independent Registered Public Accounting Firm On August 12, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Lifecore Biomedical (the “Company”) concluded its process to select the Company’s independent registered public accounting firm for the Company’s transition period beginning May 26, 2025 and ending December 31, 2025. Based on its review and evaluation, on August 12, 2025, the Audit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the transition period ending December 31, 2025.”

FOXO TECHNOLOGIES INC. reported that prior financial statements should not be relied upon.

“On August 14, 2025, the board of directors (the “Board”) of the Company concluded that the previously issued unaudited condensed consolidated financial statements contained in the Company’s Quarterly Report on Form 10-Q for the three months ended March 31, 2025 (the “Original 10-Q”) should no longer be relied upon because of an error in those financial statements”

NEONC TECHNOLOGIES HOLDINGS, INC. reported that prior financial statements should not be relied upon.

“Management of the Company, after discussions with and among the Audit Committee of the Board of Directors, concluded that the Company’s unaudited consolidated financial statements as of and for quarter ended March 31, 2025 should no longer be relied upon and should be restated.”

T1 Energy Inc. reported that prior financial statements should not be relied upon.

“On August 18, 2025, the Audit and Risk Committee of the Board of Directors (the “Audit Committee”) of the Company concluded, after considering the recommendations of management and discussing with the Company’s independent registered public accounting firm, PricewaterhouseCoopers AS (“PwC”), that the Company’s unaudited condensed consolidated financial statements as of and for the three months ended March 31, 2025 (the “Non-Reliance Period”), should not be relied upon due to the above described misstatement and needs to be restated.”

CareCloud, Inc. engaged Tanner LLC as its auditor.

“On August 14, 2025, the Audit Committee approved the appointment of Tanner LLC (“Tanner”) as the Company’s new independent registered public accounting firm commencing for its quarter ending September 30, 2025 and its fiscal year ending December 31, 2025.”

Rosenberg Rich Baker Berman, P.A. resigned as auditor of CareCloud, Inc..

“On August 14, 2025, CareCloud, Inc. (the “Company”) was notified by Rosenberg Rich Baker Berman, P.A. (“RRBB”) of its resignation as the Company’s independent registered public accounting firm as they lacked the staffing capacities to perform the attestation required by SOX Section 404(b) due to the Company’s public float exceeding $75 million as of June 30, 2025.”

Deep Green Waste & Recycling, Inc. engaged HHL LLP as its auditor.

“ngagement of New Independent Registered Public Accounting Firm Effective January 2, 2025, the Company engaged HHL LLP (“HHL”) as its new independent registered public accounting firm.”

Deep Green Waste & Recycling, Inc. dismissed Michael T. Studer CPA P.C. as its auditor.

“ismissal of Independent Registered Public Accounting Firm On December 30, 2024, Deep Green Waste & Recycling, Inc. (the “Company”) dismissed Michael T. Studer CPA P.C. (“MTS CPA”) as the Company’s independent registered public accounting firm.”

Corvex, Inc. engaged RBSM LLP as its auditor.

“On August 13, 2025, Movano Inc. (the “Company”), upon approval of the Company’s Audit Committee, engaged RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025 and interim periods.”

GLOBALINK INVESTMENT INC. reported that prior financial statements should not be relied upon.

“025 Financial Statements ”) should no longer be relied upon and should be restated due to an accounting error relating to the overpayment in the redemption of the December 2024 Extension Meeting (as defined below) and an error relating to the calculation of the Per Share Redemption Price (as defined below). In connection with a special meeting of stockholders of the Company held on December 3, 2024 (the “ December 2024 Extension Meeting ”), as set forth in the Company’s Current Report on Form 8-K filed with the U.S. Securities and Exchange Commission (the “ SEC ”) on December 6, 2024, holders of 2,285,056 shares of the Company’s common stock (the “ Public Shares ”) properly exercised their right to redeem (the “ December 2024 Extension Redeeming Stockholders ”) such shares for a pro rata portion of the funds in the Company’s trust account (“ Trust Account ”). On December 11, 2024, a rede”

ENvue Medical, Inc. engaged Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global as its auditor.

“ppointment of New Independent Registered Public Accounting Firm On August 13, 2025, the Committee engaged Kost Forer Gabbay & Kasierer, a member of Ernst & Young Global (“ E&Y ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.”

ENvue Medical, Inc. dismissed Zwick CPA PLLC as its auditor.

“On August 12, 2025, the Audit Committee of the Board of Directors (the “ Committee ”) of NanoVibronix, Inc. (the “ Company ”) approved the dismissal of Zwick CPA PLLC (“ Zwick ”) as the Company’s independent registered public accounting firm, effective as of the same date.”

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

“reviously filed with the Securities and Exchange Commission on May 16, 2025, should no longer be relied upon due to an error in the calculation of stock-based compensation expense. Similarly, any previously issued or filed reports, press releases, earnings releases, and investor presentations or other communications describing the Company’s financial statements and other related financial information covering the Non-Reliance Period should no longer be relied upon. The fair value of certain stock option awards was not calculated correctly for the Non-Reliance Period. The Black-Scholes option pricing model contained incorrect inputs, specifically for the expected term and stock price, which required adjustment to properly determine the fair value of the awards. This restatement is expected to result in an increase of approximately $500,000 to previously reported operating”

Piermont Valley Acquisition Corp engaged Aloba, Awomolo & Partners as its auditor.

“Effective as of August 15, 2025, the Board of Directors of the Company approved the appointment of Aloba, Awomolo & Partners (“Aloba”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024.”

Piermont Valley Acquisition Corp dismissed Marcum LLP as its auditor.

“On August 14, 2025, Board of Directors of Piermont Valley Acquisition Corp. (the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.”

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

“On August 8, 2025, CDT Equity Inc. (the “Company”) determined, after discussions with its advisors and CBIZ CPAs P.C., the Company’s independent registered public accounting firm, that the Company’s previously issued unaudited financial statements, and notes related thereto, for the Subject Period (as defined below) should no longer be relied upon due to the restatement described below”

ALLURION TECHNOLOGIES, INC. reported that prior financial statements should not be relied upon.

“(the “Company”) concluded that certain of the Company’s previously issued financial statements, as described below, should no longer be relied upon due to errors identified in the accounting related to the fair value of the RIFA and the Notes (each as defined below), for which the impacts are non-cash. The Company does not expect, however, that the correction of such amounts will have any impact on reported revenue, gross margin, operating expenses, or cash. In February 2023, the Company entered into the revenue interest financing agreement, dated as of February 9, 2023 (the “RIFA”). In addition, in April 2024, the Company issued and sold $48.0 million of convertible senior secured notes (the “Notes”). The Company had elected to account for the RIFA and the Notes using the fair value option as permitted under ASC 825, Financial Instruments . While preparing the condensed consolidated fin”

Cardiff Lexington Corp reported that prior financial statements should not be relied upon.

“On August 12, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Cardiff Lexington Corporation (the “Company”), after consultation with management, GBQ Partners, LLC (“GBQ”), the Company’s independent registered public accounting firm, and the Company’s former independent registered public accounting firm, concluded that the Company’s previously issued financial statements listed below (collectively, the “Affected Reports”) should no longer be relied upon because of errors related solely to the classification of non-cash interest expense in the consolidated statements of cash flows.”

BIO-PATH HOLDINGS, INC. dismissed Ernst & Young LLP as its auditor.

“On August 13, 2025, the Board of Directors of Bio-Path Holdings, Inc. (the “Company”) approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and notified EY of the dismissal on the same date with an effective date of August 13, 2025.”

Madison Technologies Inc. engaged SRCO Professional Corporation as its auditor.

“(b) Engagement of New Independent Registered Public Accounting Firm On May 21, 2024, following approval by the Audit Committee of the Board of Directors, the Company appointed SRCO Professional Corporation (“SRCO”) as the new independent registered public accounting firm of the Company. During the fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through May 21, 2024, the effective date of SRCO’s appointment, neither the Company, nor any party on behalf of the Company, consulted with SRCO with respect to either”