Auditor Changes

Mobile Infrastructure Corp engaged Grant Thornton LLP as its auditor.

“On June 5, 2025, the Audit Committee approved the engagement of Grant Thornton LLP”

Mobile Infrastructure Corp dismissed Deloitte & Touche LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On June 5, 2025, the audit committee (the “ Audit Committee ”) of the board of directors of Mobile Infrastructure Corporation (the “ Company ”) dismissed Deloitte & Touche LLP (“ Deloitte ”) as the Company’s independent registered public accounting firm.”

UY Scuti Acquisition Corp. dismissed WWC, P.C. as its auditor.

“In connection with the selection of Audit Alliance, the Audit Committee dismissed WWC, P.C. (“WWC”) as the Company’s independent registered public accounting firm on June 5, 2025.”

UY Scuti Acquisition Corp. engaged Audit Alliance LLP as its auditor.

“On June 5, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of UY Scuti Acquisition Corp. (the “Company”) approved the engagement of Audit Alliance LLP (“Audit Alliance”) as the Company’s new independent registered public accounting firm for the year ended March 31, 2025.”

RADIANT LOGISTICS, 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 RADIANT LOGISTICS, INC.

“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.”

Zumiez 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 Zumiez Inc.

“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.”

MacKenzie Realty Capital, 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 MacKenzie Realty Capital, Inc..

“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.”

Paramount Gold Nevada Corp. 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 Paramount Gold Nevada Corp..

“On June 6, 2025, Paramount Gold Nevada Corp., (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. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). 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.”

CHICAGO RIVET & MACHINE CO engaged CB as its auditor.

“On May 27, 2025, the Board engaged CB as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately.”

CHICAGO RIVET & MACHINE CO dismissed Crowe as its auditor.

“On May 27, 2025, the Board of Directors (the “Board”) of the Company approved the dismissal of Crowe as the Company’s independent registered public accounting firm, effective immediately.”

BANNER CORP 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 BANNER CORP.

“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.”

FIVE STAR BANCORP 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”

MONROE CAPITAL Corp engaged Grant Thornton LLP as its auditor.

“On June 3, 2025, the Audit Committee approved the appointment of Grant Thornton LLP (“Grant Thornton”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025.”

MONROE CAPITAL Corp dismissed KPMG LLP as its auditor.

“On June 3, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Monroe Capital Corporation (the “Company”) dismissed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm.”

Arq, 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 to succeed Moss Adams as the Company's independent registered public accounting firm”

Moss Adams, LLP resigned as auditor of Arq, 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 June 3, 2025.”

Onar Holding Corp engaged WWC, P.C. as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On June 4, 2025, the Board approved the appointment of WWC, P.C. (“WWC”), the Company’s independent registered public accounting firm for the year ended December 31, 2024, as the Company’s new independent registered public accounting firm for the year ended December 31, 2025, effective upon the dismissal of Sadler Gibb as the Company’s independent registered public accounting firm.”

Onar Holding Corp dismissed Sadler, Gibb & Associates, LLC as its auditor.

“Change in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On June 4, 2025, the board of directors of ONAR Holding Corporation (the “Board” and the “Company”, respectively), approved the dismissal of Sadler, Gibb & Associates, LLC (“Sadler Gibb”) as the Company’s independent registered public accounting firm, effective immediately.”

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

“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.

“the Company engaged Bush & Associates CPA LLC ("Bush") as the Company's new independent registered public accounting firm”

Crypto Co dismissed BF Borgers CPA PC as its auditor.

“the Company dismissed Borgers as its independent registered public accounting firm”

HYCROFT MINING HOLDING CORP 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 HYCROFT MINING HOLDING CORP.

“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”

Monroe Capital Income Plus Corp engaged Grant Thornton LLP as its auditor.

“On June 3, 2025, the Audit Committee approved the appointment of Grant Thornton LLP ("Grant Thornton") to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025.”

Monroe Capital Income Plus Corp dismissed KPMG LLP as its auditor.

“On June 3, 2025, the Audit Committee of the Board of Directors (the "Audit Committee") of Monroe Capital Income Plus Corporation (the "Company") dismissed KPMG LLP ("KPMG") as the Company’s independent registered public accounting firm.”

WM TECHNOLOGY, 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 WM TECHNOLOGY, INC..

“On June 3, 2025, WM Technology, 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 (the “Merger”). The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). 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.”

AMERICAN SHARED HOSPITAL SERVICES engaged Baker Tilly US, LLP as its auditor.

“the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) 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 AMERICAN SHARED HOSPITAL SERVICES.

“Moss Adams has resigned as the auditors of the Company and the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm.”

Lineage Cell Therapeutics, Inc. engaged Baker Tilly US, LLP as its auditor.

“the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Moss Adams LLP resigned as auditor of Lineage Cell Therapeutics, Inc..

“In connection with the notification of the merger, Moss Adams resigned as the auditors of the Company”

NWPX Infrastructure, 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 NWPX Infrastructure, Inc..

“☐ Item 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On June 3, 2025, Northwest Pipe Company (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 June 3, 2025.”

UNIVERSAL SAFETY PRODUCTS, INC. engaged CBIZ CPAs P.C. as its auditor.

“CBIZ was engaged as the Company’s independent registered public accounting firm on the same date”

Marcum LLP resigned as auditor of UNIVERSAL SAFETY PRODUCTS, INC..

“(“ CBIZ ”) acquired the attest business of Marcum LLP (“ Marcum ”). Accordingly, on June 2, 2025, as a result of the acquisition, Marcum resigned as the named audit firm of Universal Safety Products, Inc., formerly “Universal”

WIDEPOINT CORP 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 WIDEPOINT CORP.

“On June 3, 2025, WidePoint Corporation (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. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). 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.”

Koil Energy Solutions, 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 Koil Energy Solutions, Inc..

“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.”

FIRST NORTHERN COMMUNITY BANCORP 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 FIRST NORTHERN COMMUNITY BANCORP.

“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.”

Community West Bancshares 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 Community West Bancshares.

“On June 3, 2025, Community West Bancshares, (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. The combined audit practices operate as Baker Tilly US, LLP (“Baker Tilly”). 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.”

NORTHRIM 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 Company’s independent registered public accounting firm”

Moss Adams LLP resigned as auditor of NORTHRIM BANCORP 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 (the “Accountant Merger”).”