Auditor Changes

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

“On June 20, 2025, the Company’s management, upon the recommendation of the Audit Committee of the Board of Directors (the “Audit Committee”), concluded that the Company’s previously issued unaudited financial statements as of and for the three months ended March 31, 2025, should no longer be relied upon due to misstatements that are described below, and it should be noted that these misstatements relate only to non-cash accounts on the previously issued unaudited financial statements, and that the Company will restate such financial statements to make necessary corrections.”

AH Realty Trust, Inc. dismissed Ernst & Young LLP as its auditor.

“on the Approval Date, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the independent registered public accounting firm for the Company, effective as of the Effective Date, and the Company notified EY of the dismissal effective as of the Effective Date.”

AH Realty Trust, Inc. engaged KPMG LLP as its auditor.

“On June 18, 2025 (the “Approval Date”), the Audit Committee of the Board of Directors (the “Audit Committee”) of Armada Hoffler Properties, Inc. (the “Company”) approved the appointment of KPMG LLP (“KPMG”) as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2026, effective immediately following the filing of the Company’s Annual Report on Form 10-K for the fiscal year ending December 31, 2025 (the “Effective Date”).”

FTAI Aviation Ltd. dismissed Ernst & Young LLP as its auditor.

“the Company dismissed EY as the Company’s independent registered public accounting firm”

FTAI Aviation Ltd. engaged KPMG LLP as its auditor.

“(the “Company” or “FTAI”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025, effective as of June 17, 2025. Prior to KPMG’s engagement, the Audit Committee conducted a comprehensive, competitive auditor selection process that included registered public accounting firms that the Audit Committee believed might be able to serve as auditor for the Company, including Ernst & Young LLP (“EY”), which had been engaged as the Company’s independent registered public accounting firm since 2016.”

Next Bridge Hydrocarbons, Inc. reported that prior financial statements should not be relied upon.

“the Company's previously issued audited consolidated financial statements for the fiscal year ended December 31, 2023 and unaudited consolidated financial statements as of and for each of the quarterly periods in 2023 and 2024 (collectively, the "Non-Reliance Periods") should no longer be relied upon”

Kestrel Group Ltd engaged Ernst & Young LLP as its auditor.

“On June 18, 2025, the audit committee of the board of directors of Kestrel approved the engagement of Ernst & Young LLP ("E&Y") as Kestrel's new independent registered public accounting firm for the year ending December 31, 2025, and interim periods ending after May 27, 2025, effective as of Kestrel’s dismissal of F&D.”

Kestrel Group Ltd dismissed Frazier & Deeter, LLC as its auditor.

“On June 18, 2025, the independent registered public accounting firm previously engaged by Kestrel Group Ltd ("Kestrel" or the "Company"), Frazier & Deeter, LLC (“F&D”), was dismissed, effective June 18, 2025.”

FRIEDMAN INDUSTRIES 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”

Moss Adams LLP resigned as auditor of FRIEDMAN INDUSTRIES INC.

“(the "Company") was notified that Moss Adams LLP ("Moss Adams"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025.”

Sassetti LLC resigned as auditor of NOBLE ROMANS INC.

“Effective June 18, 2025, Sassetti LLC (“Sassetti”) resigned as the principal accountant of Noble Roman’s, Inc. (the “Company”).”

Aptevo Therapeutics 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 for the year ending December 31, 2025”

Moss Adams LLP resigned as auditor of Aptevo Therapeutics Inc..

“On June 23, 2025, Aptevo Therapeutics Inc., (the "Company") was notified that Moss Adams LLP ("Moss Adams"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025.”

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

“it was decided that the financial statements for the year ended September 30, 2023, which had been previously audited by Adeptus Partners LLC, will be re-audited and restated”

Applied Digital Corp. engaged CBIZ CPAs as its auditor.

“with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm for the year ended May 31, 2025”

Marcum resigned as auditor of Applied Digital Corp..

“On June 18, 2025, Marcum resigned as the independent registered public accounting firm of Applied Digital Corporation”

INNOVATIVE DESIGNS INC dismissed Elkana Amitai CPA as its auditor.

“Dismissal of Auditors, Hiring of New Auditors On December 13, 2024 the Board of Directors of the registrant (the “Board”) held a special meeting for the purpose of formally letting go of its Auditor – Elkana Amitai CPA, with an address of 500 Commercial Street, Suite 502K, Manchester NH 03101.”

BOSTON OMAHA Corp engaged Deloitte & Touche LLP as its auditor.

“n Registrant's Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the “Committee”) of the Board of Directors of Boston Omaha Corporation (the “Company”) conducted a selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. The Committee solicited proposals from both KPMG LLP (“KPMG”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024 and other public accounting firms. As a result of this process, following the review and evaluation of proposals from the participating firms, on June 18, 2025, the Committee approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and notified KPMG, LLP (“K”

BOSTON OMAHA Corp dismissed KPMG LLP as its auditor.

“on June 18, 2025, the Committee approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025 and notified KPMG, LLP ("KPMG") of its dismissal as the Company's independent registered public accounting firm, effective as of June 19, 2025”

Pacific Green Technologies Inc. reported that prior financial statements should not be relied upon.

“ns with management, determined that the unaudited condensed financial statements for the quarter ended December 31, 2023, included in the Company’s Quarterly Report on Form 10-Q, filed with the SEC on February 20, 2024, should no longer be relied upon, due to the identification of a material error. Whilst the errors had no impact on reported net income, cash balance or net assets, certain line items within the income statement were materially impacted. The Company did not recognize a change in the fair value of interest rate swaps and foreign currency forward contracts that a subsidiary of the Company entered into during the quarter ended December 31, 2023. The Company sold the subsidiary during the quarter and the purchaser assumed the interest rate swap and foreign currency forward contracts, so the restatement of the financial statements for the quarter will not affect reported net in”

Eton Pharmaceuticals, Inc. engaged Grant Thornton LLP as its auditor.

“On June 13, 2025, the Audit Committee approved the appointment of Grant Thornton LLP ("Grant Thornton") as the Company’s new independent registered public accounting firm for the Company's fiscal year ended December 31, 2025.”

Eton Pharmaceuticals, Inc. dismissed Crowe LLP as its auditor.

“On June 13, 2025, the Company dismissed Crowe LLP as the Company’s independent registered public accounting firm, effective June 13, 2025.”

Mercer Bancorp, Inc. engaged Clark, Schaefer, Hackett & Co. as its auditor.

“On June 17, 2025 (the “Engagement Date”), the Company engaged Clark, Schaefer, Hackett & Co. (“CSH”) to serve as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2025.”

Mercer Bancorp, Inc. dismissed S.R. Snodgrass, P.C. as its auditor.

“On June 17, 2025, the Audit Committee of the Board of Directors of Mercer Bancorp, Inc. (the “Company”) resolved to dismiss S.R. Snodgrass, P.C. (“Snodgrass”) as the Company’s independent registered public accounting firm.”

CRESCENT BIOPHARMA, INC. engaged PricewaterhouseCoopers LLP as its auditor.

“On June 13, 2025, the Audit Committee appointed PwC as the independent registered public accounting firm of the Company.”

CRESCENT BIOPHARMA, INC. dismissed Ernst & Young LLP as its auditor.

“On June 13, 2025, EY was dismissed as the independent registered public accounting firm of the Company.”

First Guaranty Bancshares, Inc. engaged EisnerAmper, LLP as its auditor.

“On June 13, 2025, the Audit Committee engaged EisnerAmper, LLP as First Guaranty’s new independent registered public accounting firm for the year ending December 31, 2025, effective June 13,2025.”

Griffith, Delaney, Hillman & Lett, CPAs, PSC resigned as auditor of First Guaranty Bancshares, Inc..

“On June 13, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of First Guaranty Bancshares, Inc. (“First Guaranty”) was informed by Griffith, Delaney, Hillman & Lett, CPAs, PSC (“GDHL”) of GDHL’s resignation as First Guaranty’s independent registered public accounting firm.”

BYLINE BANCORP, 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.”

Moss Adams LLP resigned as auditor of BYLINE BANCORP, INC..

“In connection with the notification of the merger, 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.”

Damon Inc. engaged CBIZ CPAs P.C. as its auditor.

“with the approval of the audit committee of the Company’s board of directors, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm on the same date”

Marcum LLP resigned as auditor of Damon Inc..

“on June 17, 2025, solely as a result of the acquisition, Marcum resigned as the independent registered public accounting firm of Damon Inc.”

LSEB Creative Corp. engaged Aloba Awomolo & Partners as its auditor.

“(b) Engagement of Aloba Awomolo & Partners (AAP) (i) Effective June 11, 2025, LSEB engaged Aloba Awomolo & Partners (“ AAP ”) as its independent public registered accounting firm.”

HUGOTON ROYALTY TRUST engaged Grant Thornton LLP as its auditor.

“On June 17, 2025, Argent Trust Company, as Trustee (the "Trustee") of Hugoton Royalty Trust (the "Trust"), approved the engagement of Grant Thornton LLP ("Grant Thornton") as the Trust’s new independent registered public accounting firm for the Trust’s fiscal year ending December 31, 2025.”

Brag House Holdings, Inc. engaged CBIZ CPAs P.C. as its auditor.

“ndependent registered public accounting firm, in the context of Marcum’s business combination with CBIZ CPAs P.C. On November 1, 2024, CBIZ CPAs P.C. (“CBIZ”) acquired the attest business of Marcum.”

Marcum LLP resigned as auditor of Brag House Holdings, Inc..

“On June 10, 2025, Brag House Holdings, Inc. (the "Company") was notified by Marcum LLP ("Marcum") that Marcum resigned as the Company’s independent registered public accounting firm”

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

“mpany’s Quarterly Report on Form 10-Q filed with the SEC on August 12, 2024 (collectively, the “Prior Financial Statements,” and each such quarterly period in the six months ended June 30, 2024, the “Impacted Periods”), should no longer be relied upon. Similarly, any previously furnished or filed reports, related earnings releases, investor presentations or similar communications of the Company describing the Company’s financial results from the Impacted Periods should no longer be relied upon. As previously disclosed in the Company’s press release issued on November 6, 2024, furnished as Exhibit 99.1 to the Company’s Current Report on Form 8-K filed on November 6, 2024, the Company’s independent Audit Committee, with assistance from external counsel, has been conducting an independent investigation of third-party allegations. The Audit Committee has made substantial progress and is near”

CYTTA CORP. engaged Sadler, Gibb & Associates, LLC as its auditor.

“(b) Appointment of a New Independent Registered Public Accounting Firm On June 9th, 2025, the Board of Directors of Cytta approved the appointment of Sadler, Gibb & Associates, LLC (“SG”) as Cytta’s new independent registered public accounting firm, and executed the engagement agreement(s), for the audit of Cytta’s financial statements for the year ended September 30, 2025, and related interim periods beginning with the March 31, 2025, Quarterly Report.”

CYTTA CORP. dismissed Prager Metis CPAs, LLC as its auditor.

“On May 19th, 2025, Cytta Corp. (“Cytta”) Cytta dismissed our Auditor Prager Metis CPAs, LLC (“PM”) which was currently serving as Cytta’s independent registered public accounting firm. This occurred following a determination by PM that they could not continue as our Auditors unless an independent forensic accounting firm was retained to examine the fraudulent and/or negligent Sales Orders provided to the Company by an independent third-party consultant and recorded in the December 31, 2024, Quarterly Statements.”

Nixxy, Inc. engaged HTL International, LLC as its auditor.

“On June 11, 2025, Nixxy, Inc. (the “Company”) engaged HTL International, LLC (“HTL”) as its new independent registered public accountant for the fiscal year ending December 31, 2025.”

Stark Focus Group, Inc. engaged Boladale Lawal & Co as its auditor.

“On June 12, 2025, the Board of Directors of the Company approved the appointment of Boladale Lawal & Co (“BWL”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Stark Focus Group, Inc. dismissed GreenGrowth CPAs as its auditor.

“On June 12, 2025, the Board of Directors of Stark Focus Group, Inc. (the “Company”) approved the dismissal of GreenGrowth CPAs (“Greengrowth”) as the Company’s independent registered public accounting firm, effective immediately.”

Bakkt, Inc. engaged Grant Thornton LLP as its auditor.

“The Audit Committee, on and effective as of June 9, 2025, appointed Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm for the Company's fiscal year ending December 31, 2025.”

Bakkt, Inc. dismissed KPMG LLP as its auditor.

“Effective as of June 9, 2025, the Audit Committee dismissed KPMG LLP ("KPMG") as its independent registered public accounting firm.”

Crown PropTech Acquisitions engaged CBIZ CPAs P.C. as its auditor.

“On June 13, 2025, with the approval of the audit committee, CBIZ CPAs was engaged as the Company’s independent registered public accounting firm for the years ended December 31, 2023 and 2024.”

Marcum LLP resigned as auditor of Crown PropTech Acquisitions.

“On June 13, 2025, Crown PropTech Acquisitions, a Cayman Islands exempted company (the “Company”), was notified that Marcum LLP (“Marcum”) resigned as the Company’s independent registered public accounting firm.”

Trailblazer Merger Corp I engaged CBIZ CPAs P.C. as its auditor.

“On June 10, 2025, the Company dismissed Marcum as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025, effective immediately.”

Trailblazer Merger Corp I dismissed Marcum LLP as its auditor.

“On June 10, 2025, the Company dismissed Marcum as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025, effective immediately.”

Skye Bioscience, Inc. engaged CBIZ CPAs P.C. as its auditor.

“☐ Item 4.01 Changes in Registrant's Certifying Accountant Based on information provided by Marcum LLP (“Marcum”), CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum, effective November 1, 2024. On June 9, 2025, Marcum resigned as the independent registered public accounting firm of Skye Bioscience, Inc. (the “Company”). On June 9, 2025, the audit committee of the Company's board of directors (the "Board of Directors") engaged CBIZ CPAs as the Company’s independent registered public accounting firm for the year ending December 31, 2025, effective immediately.”

Marcum LLP resigned as auditor of Skye Bioscience, Inc..

“On June 9, 2025, Marcum resigned as the independent registered public accounting firm of Skye Bioscience, Inc.”