Auditor Changes

Securetech Innovations, Inc. engaged Gary Cheng CPA Limited as its auditor.

“2 (b) Engagement of New Independent Registered Public Accounting Firm On July 14, 2025, Gary Cheng CPA Limited (“ GCCPA ”) was appointed by SecureTech’s Board of Directors as SecureTech’s independent registered public accounting firm, to audit SecureTech’s consolidated financial statements for the fiscal year ending December 31, 2025 and remaining related interim periods, subject to customary client acceptance procedures.”

Securetech Innovations, Inc. dismissed M&K CPAS, PLLC as its auditor.

“Item 4 .01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On July 14, 2025, the Board of Directors of SecureTech Innovations, Inc. (“ SecureTech ” or “ Company ”) dismissed M&K CPAS, PLLC (“ M&K ”) from its position as the independent registered public accounting firm for SecureTech.”

Certiplex Corp engaged Pipara & Co, LLP as its auditor.

“On July 12, 2025, the Audit Committee appointed Pipara & Co, LLP as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Certiplex Corp dismissed Astra Audit & Advisory, LLC as its auditor.

“On July 12, 2025, the Audit Committee of the Board of Directors of Certiplex Corporation (the “Company”) approved the dismissal of Astra Audit & Advisory, LLC as the Company’s independent registered public accounting firm, effective immediately.”

MSP Recovery, Inc. engaged Baker Tilly US, LLP as its auditor.

“the Board, acting by written consent, authorized and ratified the appointment of Baker Tilly as its new independent registered public accounting firm, which appointment became effective upon the entry of both the Company and Baker Tilly into a letter of engagement”

MSP Recovery, Inc. dismissed Deloitte & Touche LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm As part of recent cost-reduction initiatives, MSP Recovery, Inc. (the “Company”) initiated a competitive process to engage a new independent registered public accounting firm. The Company has solicited and evaluated bids from several accounting firms and has elected to engage 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, beginning in the fiscal quarter ending September 30, 2025. As a result, Deloitte & Touche LLP’s (“Deloitte”) engagement as the Company’s independent registered public accounting firm will end effectively following the review of the Company’s condensed consolidated financial statements as of and for the quarter ended June 30, 2025. Deloitte has served as the Company’s auditor since 2021. The decision to”

Aquaron Acquisition Corp. engaged Golden Ocean FAC PAC as its auditor.

“Also on July 3, 2025, the Audit Committee approved the engagement of Golden Ocean FAC PAC (“Golden Ocean”) as the Company’s independent registered public accounting firm.”

Aquaron Acquisition Corp. dismissed UHY LLP as its auditor.

“On July 3, 2025, the audit committee (the “Audit Committee”) of the board of directors of the Company approved the dismissal of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm.”

Simulations Plus, Inc. engaged Rose, Snyder & Jacobs LLC as its auditor.

“On July 9, 2025, the Audit Committee approved the selection and appointment of Rose, Snyder & Jacobs LLC (“RSJ”) to audit the Company’s consolidated financial statements for the fiscal year ending August 31, 2025, including the reviews of interim periods therein.”

Simulations Plus, Inc. dismissed Grant Thornton LLP as its auditor.

“On July 9, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Simulations Plus, Inc. (the “Company”) approved the dismissal of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent public accounting firm.”

Caro Holdings Inc. engaged Boladale Lawal & Co as its auditor.

“On June 18, 2025, the Company engaged Boladale Lawal & Co ("BLC.") as its new independent registered public accounting firm to audit and review the Company's financial statements.”

Terrestrial Energy Inc. /DE/ reported that prior financial statements should not be relied upon.

“On July 15, 2024, the audit committee of the board of directors of HCM II Acquisition Corp. (the “Company”) concluded that the Company’s previously issued (i) consolidated financial statements as of and for the year ended December 31, 2024 included in its Annual Report on Form 10-K for the year ended December 31, 2024 (“ Annual Period ”), and (ii) unaudited condensed consolidated financial statements for the quarter ended March 31, 2025 included in its Quarterly Report on Form 10-Q for the period ended March 31, 2025 (“ Current Interim Period ”) should no longer be relied upon due to an error in the related party transaction disclosure in Footnote 5 incorrectly stating that the underwriter in the Company’s initial public offering was a related party of the Company.”

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

“(the “Company”) concluded, after discussion with management and its Independent Registered Public Accounting Firm, RBSM LLP, that the financial statements of the Company for the fiscal year ended August 31, 2023, including, potentially, certain quarterly reports filed for that year (collectively, the “Prior Financial Statements”), may no longer be able to be relied upon. The determination was based on the discovery of certain errors in the treatment of non-cash interest, changes in derivative liabilities and valuation of stock issuances, which management believes may have resulted in material misstatements in those periods. Accordingly, the Company has directed management to restate the Prior Financial Statements to correct the errors described above. The restated financial statements are expected to be filed as an amendment to the Company’s Annual Reports on Form 10-K for the year ended”

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

“ewly Appointed Independent Registered Public Accountant On July 11, 2025, the Committee approved the appointment of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm to perform independent audit services, effective immediately. The selection of BDO as the Company’s independent registered accounting firm was also approved by the Board.”

Arena Group Holdings, Inc. dismissed KPMG LLP as its auditor.

“approved the dismissal of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm, effective immediately.”

GrowGeneration Corp. engaged BDO USA, LLP as its auditor.

“On July 10, 2025, the Company appointed BDO USA, LLP (“BDO”) as the Company's new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ending December 31, 2025 and the related interim periods.”

GrowGeneration Corp. dismissed Grant Thornton LLP as its auditor.

“On July 10, 2025, GrowGeneration Corp. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company's independent registered public accounting firm.”

GRAPHJET TECHNOLOGY reported that prior financial statements should not be relied upon.

“due to the changes to the Company’s accounting policy, the Company’s board of directors (the “ Board ”) concluded that the financial statements for the year ended September 30, 2023, which had been previously audited by Adeptus Partners LLC, should no longer be relied on”

SemiLEDs Corp engaged YCM CPA INC. as its auditor.

“On July 10, 2025, the audit committee of the board of directors of the Company (the “Audit Committee”) engaged YCM CPA INC. (“YCM”) as the Company’s new independent registered public accounting firm, as described below.”

KCCW Accountancy Corp. resigned as auditor of SemiLEDs Corp.

“On July 10, 2025, KCCW Accountancy Corp. (“KCCW”) resigned as independent registered public accounting firm of SemiLEDs Corporation (the “Company”), as it is exiting the public company audit practice.”

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

“After discussions with our new Auditors, Sadler Gibb, on July 7 th , 2025, there is an error in revenue recognition in the amount of $36,976 in the Dec 31, 2024, Interim Review 10-Q report. The Company will restate the financial statements that contain the error reducing revenue recognition by $36,967, and file an amendment to the affected December 31, 2024, Interim Review 10-Q report when completed.”

Presurance Holdings, Inc. engaged Grant Thornton LLP as its auditor.

“On July 8, 2025, the Audit Committee approved the appointment of Grant Thornton LLP (“Grant Thornton”) as its new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025.”

Presurance Holdings, Inc. dismissed Plante & Moran, PLLC as its auditor.

“On July 8, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Conifer Holdings, Inc. (the “Company”) dismissed Plante & Moran, PLLC ("Plante Moran") as the Company’s independent registered public accounting firm effective immediately.”

Vicarious Surgical Inc. engaged Cherry Bekaert LLP as its auditor.

“On July 7, 2025, in connection with the Company’s dismissal of Deloitte, the Audit Committee approved the engagement of Cherry Bekaert as its new independent registered public accounting firm”

Vicarious Surgical Inc. dismissed Deloitte & Touche LLP as its auditor.

“On July 7, 2025, the Company dismissed Deloitte & Touche LLP ("Deloitte") as the Company’s independent registered public accounting firm.”

IRONWOOD PHARMACEUTICALS INC engaged KPMG LLP as its auditor.

“On July 3, 2025, the Audit Committee approved the appointment of KPMG to serve as the Company’s new independent registered public accounting firm, effective immediately, for the fiscal year ending December 31, 2025.”

IRONWOOD PHARMACEUTICALS INC dismissed Ernst & Young LLP as its auditor.

“On July 3, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Ironwood Pharmaceuticals, Inc. (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm.”

Genie Energy Ltd. engaged CBIZ CPAs P.C. as its auditor.

“On July 9, 2025, the Audit Committee of the Board of Directors of the Company approved the appointment of CBIZ CPAs P.C. (“CBIZ”) to serve as the Company’s independent registered public accounting firm for the remainder of 2025.”

Genie Energy Ltd. dismissed Zwick CPA, PLLC as its auditor.

“On July 9, 2025, the Audit Committee of the Board of Directors of Genie Energy Ltd. (the “Company”) dismissed Zwick CPA, PLLC (“Zwick”) as the Company’s independent registered public accounting firm.”

Aphoenity International Holdings Inc. engaged OneStop Assurance PAC (Special General Partnership) as its auditor.

“On 28 June, 2025, Luduson Inc. (the “Company”) appointed OneStop Assurance PAC (Special General Partnership) (“OneStop” or “New Auditor”) as its independent registered public accounting firm, effective immediately.”

Silvaco Group, Inc. engaged Baker Tilly US, LLP as its auditor.

“the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm on July 8, 2025”

Moss Adams LLP resigned as auditor of Silvaco Group, Inc..

“Changes in Registrant’s Certifying Accountant Moss Adams LLP (“Moss Adams”), Silvaco Group, Inc.’s (the “Company”) independent registered public accounting firm, merged with Baker Tilly US, LLP (“Baker Tilly”), effective on June 3, 2025 (the “Combination”). The combined audit practices operate as Baker Tilly. Following the Combination and after a detailed evaluation of the Auditor Independence Rules (defined and discussed below), Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm on July 8, 2025.”

Naploy Corp. engaged Boladale Lawal & Co. as its auditor.

“On May 13, 2024, the Audit Committee and the Board of Directors of the Company appointed Boladale Lawal & Co. as its new independent registered public accounting firm to audit and review the Company’s financial statements.”

BFBorgers CPA PC resigned as auditor of Naploy Corp..

“On May 10, 2024, BFBorgers CPA PC resigned as the independent accounting firm of Naploy Corp.”

Sharplink, Inc. engaged KPMG LLP as its auditor.

“On July 7, 2025, the Audit Committee approved the appointment of KPMG LLP ("KPMG") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Sharplink, Inc. dismissed Cherry Bekaert LLP as its auditor.

“On July 7, 2025 SharpLink Gaming, Inc. (the "Company") dismissed Cherry Bekaert LLP ("CB") as the Company's independent registered public accounting firm.”

Stock Yards Bancorp, Inc. engaged BDO USA, P.C. as its auditor.

“Engagement of New Independent Registered Public Accounting Firm. (b) On July 8, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Stock Yards Bancorp, Inc. (the “Company”) approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective beginning with the review of the Company’s condensed consolidated financial statements for the quarter ending June 30, 2025. The Audit Committee’s appointment of BDO marks the conclusion of the Company’s previously disclosed strategic request-for-proposal process, which solicited proposals from accounting firms to provide audit services to the Company as its independent registered public accounting firm for the fiscal year ending December 31, 2025.”

AgEagle Aerial Systems Inc. engaged Grassi & Co., CPAs, P.C. as its auditor.

“On July 2, 2025, the Committee approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm, effective July 9, 2025, to audit the Company’s consolidated financial statements for the year ending December 31, 2025.”

AgEagle Aerial Systems Inc. dismissed WithumSmith+Brown, P.C. as its auditor.

“On July 2, 2025, the Audit Committee (the “Committee”) of the Board of Directors of AgEagle Aerial Systems Inc. (the “Company”) dismissed WithumSmith+Brown, P.C. (“Withum”) as its independent registered public accountant.”

PEDEVCO CORP engaged Weaver and Tidwell, L.L.P. as its auditor.

“(b) Engagement of Weaver and Tidwell, L.L.P. Also, on July 7, 2025, with the approval of the Audit Committee, the Company engaged Weaver and Tidwell, L.L.P. (“ Weaver ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.”

PEDEVCO CORP dismissed Marcum LLP as its auditor.

“☐ Item 4.01 Change in Registrant’s Certifying Accountant (a) Dismissal of Marcum LLP . On July 1, 2025, with the approval of the Audit Committee of the board of directors of PEDEVCO Corp. (the “ Company ”, “ we ” and “ us ”), the Company dismissed Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting firm, effective immediately.”

Crypto Co reported that prior financial statements should not be relied upon.

“on March 26, 2025, the board of directors of the Company, after discussion with Bush of the matters described above, concluded that the Company’s audited financial statements as of and for the year ended December 31, 2023, as previously included in the 2023 Form 10-K should no longer be relied upon.”

Crypto Co engaged Bush & Associates CPA LLC as its auditor.

“ffective on May 8, 2024, the Company engaged Bush & Associates CPA LLC (“Bush”) as the Company’s new independent registered public accounting firm and reported the engagement in the same Current Report on Form 8-K filed with the SEC on May 9, 2024.”

Crypto Co dismissed BF Borgers CPA PC as its auditor.

“effective May 8, 2024, the Company dismissed Borgers as its independent registered public accounting firm”

Wellgistics Health, Inc. engaged UHY LLP as its auditor.

“On July 7, 2025, the Company's Board of Directors approved the engagement of UHY LLP ("UHY") as the Company's new independent registered public accounting firm, effective as of July 7, 2025.”

Wellgistics Health, Inc. dismissed Suri & Co., Chartered Accountants as its auditor.

“On July 7, 2025, the Board of Directors of Wellgistics Health, Inc. (the "Company") approved the dismissal of Suri & Co., Chartered Accountants ("Suri"), the Company's independent registered public accounting firm.”

RCM TECHNOLOGIES, INC. engaged EisnerAmper LLP as its auditor.

“On June 30, 2025 and effective the same date, on the recommendation of the Company’s Audit Committee, the Company engaged EisnerAmper LLP (“Eisner”) as its independent registered public accounting firm to audit the Company’s financial statements as of and for the fiscal year ending January 3, 2026”

RCM TECHNOLOGIES, INC. dismissed WithumSmith+Brown, PC as its auditor.

“On June 30, 2025, RCM Technologies, Inc. (the “Company”) dismissed WithumSmith+Brown, PC (“Withum”) as its independent registered public accounting firm.”

Ernexa Therapeutics Inc. engaged Haskell & White LLP as its auditor.

“he statements made by the Company in this Item 4.01 insofar as they relate to Grant Thornton’s audit services and engagement as the Company’s independent registered public accounting firm. Grant Thornton has furnished a letter addressed to the SEC, a copy of which is attached hereto as Exhibit 16.1. (b) Appointment of New Independent Registered Public Accounting Firm On July 1, 2025, the Company engaged Haskell & White LLP (“Haskell & White”) as the Company’s independent registered”

Ernexa Therapeutics Inc. dismissed Grant Thornton LLP as its auditor.

“ismissal of Former Independent Registered Public Accounting Firm On June 30, 2025, Ernexa Therapeutics Inc. (the “Company) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm effective immediately.”