Auditor Changes

DeltaSoft Corp dismissed Bush & Associates CPA LLC as its auditor.

“On July 21, 2025, Deltasoft Corp.,(the " Registrant ") approved the dismissal of Bush & Associates CPA LLC as the Registrant 's independent registered public accounting firm.”

Whitestone REIT engaged Withum Smith+Brown, PC as its auditor.

“On July 21, 2025, PKF resigned as the auditors of the Company, and with the approval of the Audit Committee of the Company’s Board of Directors, Withum was engaged as the Company’s independent registered public accounting firm.”

Pannell Kerr Forster of Texas, P.C. resigned as auditor of Whitestone REIT.

“On July 21, 2025, Whitestone REIT (the “Company”) was notified that Pannell Kerr Forster of Texas, P.C. (“PKF”), the Company’s independent registered public accounting firm, entered into a transaction with Withum Smith+Brown, PC (“Withum”) pursuant to which certain of the professional staff and partners of PKF joined Withum due to the acquisition of certain assets of PKF by Withum. On July 21, 2025, PKF resigned as the auditors of the Company, and with the approval of the Audit Committee of the Company’s Board of Directors, Withum was engaged as the Company’s independent registered public accounting firm.”

NaturalShrimp Inc engaged BCRG as its auditor.

“On May 16, 2025, BCRG was appointed as the Company’s independent registered public accounting firm.”

NaturalShrimp Inc dismissed Turner, Stone & Company LLP as its auditor.

“On July 17, 2025, the Company dismissed Turner, Stone & Company LLP as the Company’s independent registered accountant, effective immediately.”

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

“On July 15, 2025, PricewaterhouseCoopers LLP ("PwC") notified Spire Global, Inc. (the "Company") of its resignation as the Company's independent registered public accounting firm for the year-end audit for the fiscal year ending December 31, 2025.”

NETWORK CN INC engaged Aloba, Awomolo & Partners as its auditor.

“on July 18, 2025, the Board of Directors of the Company approved the appointment of Aloba, Awomolo & Partners (“AAP”) as the Company’s independent auditor, effective immediately”

NETWORK CN INC dismissed GreenGrowth CPAs as its auditor.

“On July 1, 2025, GreenGrowth CPAs (“GG”) was dismissed as independent auditor of Network CN Inc. (“the Company”), effective immediately”

PLUS THERAPEUTICS, INC. engaged CBIZ CPAs P.C. as its auditor.

“The Audit Committee discussed this matter with BDO, and the Company has authorized BDO to respond fully to any inquiries of CBIZ CPAs P.C. (“CBIZ”) with respect to this matter. The Company provided BDO with a copy of this current report on Form 8-K (the “ Form 8-K ”) prior to its filing with the U.S. Securities and Exchange Commission (the “ SEC ”) and requested that BDO furnish the Company with a letter addressed to the SEC stating whether BDO agrees with the statements made by the Company in this Form 8-K and, if not, stating the respects, if any, in which BDO does not agree with such statements. A copy of the letter from BDO is filed with this Form 8-K as Exhibit 16.1. (b) Engagement of New Independent Registered Public Accounting Firm On July 16, 2025, the Audit Committee approved the engagement of CBIZ effective immediately as the Company’s new independent registered public accounti”

PLUS THERAPEUTICS, INC. dismissed BDO USA, P.C. as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On July 16, 2025, the audit committee (the “ Audit Committee ”) of the board of directors of Plus Therapeutics, Inc. (the “ Company ”) dismissed BDO USA, P.C. (“ BDO ”) as the Company’s independent registered public accounting firm.”

MARAVAI LIFESCIENCES HOLDINGS, INC. dismissed Ernst & Young LLP as its auditor.

“In addition, on the Approval Date, the Audit Committee approved the dismissal of Ernst & Young LLP (“ EY ”) as the Company’s independent registered public accounting firm.”

MARAVAI LIFESCIENCES HOLDINGS, INC. engaged Deloitte & Touche LLP as its auditor.

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

GrabAGun Digital Holdings Inc. engaged Weaver & Tidwell LLP as its auditor.

“On July 17, 2025, the audit committee of the Company approved the engagement of Weaver & Tidwell LLP (“ Weaver ”) as the independent registered public accounting firm”

Pannell Kerr Forster of Texas, P.C. resigned as auditor of Pacific Coast Oil Trust.

“On July 11, 2025, Pannell Kerr Forster of Texas, P.C. (“PKF”) resigned as the independent registered public accounting firm of Pacific Coast Oil Trust”

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

“On December 30, 2024, the Company engaged HHL LLP (“HHL”) as its new independent registered public accounting firm, effective January 2, 2025.”

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

“On December 30, 2024, Deep Green Waste & Recycling (the “Company”) dismissed Michael T. Studer CPA P.C. (“MTS CPA”) as the Company’s independent registered public accounting firm in light of the retirement of Mr. Studer, the president of MTS CPA.”

DT Cloud Star Acquisition Corp engaged Elite CPA P.C. as its auditor.

“ewly Engaged Independent Registered Public Accounting Firm On July 16, 2025, the audit committee of the board of directors of the Company approved the appointment of Elite CPA P.C. (“Elite”) as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services”

DT Cloud Star Acquisition Corp dismissed UHY LLP as its auditor.

“ismissal of Independent Registered Public Accounting Firm On July 16, 2025, the audit committee of the board of directors of DT Cloud Star Acquisition Corporation (the “Company”) approved the dismissal of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm with effect immediately.”

SPAR Group, Inc. reported that prior financial statements should not be relied upon.

“On July 16, 2025, the management of the Company and the audit committee of the board of directors of the Company (the “ Audit Committee ”), in consultation with BDO USA P.C. (“ BDO ”), the Company’s independent registered public accounting firm, determined that the Company’s audited consolidated financial statements (collectively, the “ Financial Statements ”) for the fiscal years ended December 31, 2024 and December 31, 2023, as well as unaudited restated condensed consolidated financial information as of June 30, 2024 and September 30, 2024 and for the three and six months ended June 30, 2024 and 2023 and the three and nine months ended September 30, 2024 and 2023 (collectively, the “ Non-Reliance Periods ”) should not be relied upon.”

TSS, Inc. engaged BDO USA, P.C. as its auditor.

“On July 15, 2025, the Company engaged BDO USA, P.C. ("BDO") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025, which was approved by the Audit Committee of the Company's Board of Directors.”

TSS, Inc. dismissed Weaver and Tidwell, L.L.P. as its auditor.

“On July 10, 2025, the Audit Committee of the Board of Directors of TSS, Inc. (the "Company") approved the dismissal of Weaver and Tidwell, L.L.P. ("Weaver") as the Company's independent registered public accounting firm.”

FiEE, Inc. engaged UHY LLP as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm. On July 11, 2025, the Audit Committee, after a thorough evaluation, approved the selection of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm”

FiEE, Inc. dismissed Beckles & Co., Inc. as its auditor.

“he dismissal of Beckles & Co., Inc. (“Beckles & Co”) as the Company’s independent registered public accounting”

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.”