Auditor Changes

AirJoule Technologies Corp. dismissed BDO USA, P.C. as its auditor.

“☐ Item 4.01 Change in Registrant’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On May 20, 2025, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of AirJoule Technologies Corporation (the “ Company ”) 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 BDO USA, P.C. (“ BDO ”) of its dismissal as the Company’s independent registered public accounting firm, effective as of May 20, 2025.”

Northann Corp. dismissed WWC, P.C. as its auditor.

“On May 24, 2025, approved by its audit committee of the board of directors, Northann Corp. (the “Company”) dismissed WWC, P.C. (“WWC”) from its position as the independent registered public accounting firm for the Company.”

King Resources, Inc. engaged Lao Professional as its auditor.

“and Engagement of Lao Professional On May 22, 2025, the Board of Directors of OneSolution Technology Inc., a Delaware corporation (“we” or “us”), accepted the resignation of”

Olayinka Oyebola & Co. resigned as auditor of King Resources, Inc..

“and Engagement of Lao Professional On May 22, 2025, the Board of Directors of OneSolution Technology Inc., a Delaware corporation (“we” or “us”), accepted the resignation of”

SPECTRAL CAPITAL Corp reported that prior financial statements should not be relied upon.

“On May 6, 2025, the Board of Directors of Spectral Capital Corporation (the "Company"), which is acting in the absence of an audit committee, after discussion with the Company's independent registered public accounting firm, MG&A, concluded that the Company's previously issued financial statements for the fiscal years ended December 31, 2023 and 2022, and for the interim periods within the fiscal years 2023 and 2024 (collectively, the "Affected Periods"), should no longer be relied upon due to errors in the application of accounting principles related to the Company's acquisition and consolidation of certain subsidiaries”

SPECTRAL CAPITAL Corp engaged RBSM LLP as its auditor.

“On April 30, 2025, the Company engaged RBSM LLP ("RBSM") as the Company's independent registered public accounting firm.”

SPECTRAL CAPITAL Corp dismissed Michael Gillespie & Associates, PLLC as its auditor.

“On April 30, 2025, Spectral Capital Corporation (the "Company") dismissed Michael Gillespie & Associates, PLLC ("MG&A") as the Company's independent registered public accounting firm.”

SurgePays, Inc. engaged TAAD, LLP as its auditor.

“On May 23, 2025, the Audit Committee of the Company’s Board of Directors engaged TAAD, LLP as the Company’s independent registered public accounting firm.”

Rodefer Moss & Co, PLLC resigned as auditor of SurgePays, Inc..

“On May 19, 2025, SurgePays, Inc. (“SurgePays”, “we”, the “Company”) was notified by Rodefer Moss & Co, PLLC (“Rodefer”) that Rodefer had resigned as the Company’s independent registered public accounting firm.”

PROFUSA, Inc. engaged CBIZ CPAs P.C. as its auditor.

“with the approval of the Company’s Board of Directors, CBIZ was engaged as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Marcum LLP resigned as auditor of PROFUSA, Inc..

“On May 19, 2025, Marcum resigned as auditors of Profusa, Inc. (the "Company") and with the approval of the Company’s Board of Directors, CBIZ was engaged as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Weinberg & Company, P.A. resigned as auditor of Arch Therapeutics, Inc..

“On May 22, 2025, Weinberg & Company, P.A. (“Weinberg”) notified the Company of its resignation as the independent registered public accounting firm for the Company, effective immediately.”

DNOW Inc. engaged KPMG LLP as its auditor.

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

DNOW Inc. dismissed Ernst & Young LLP as its auditor.

“the Committee approved the dismissal of Ernst & Young LLP ("EY") as the Company’s independent registered public accounting firm, and the Company informed EY of such dismissal.”

Crucial Innovations, Corp. engaged Mercurius & Associates LLP as its auditor.

“Also on May 22, 2025, CINV engaged Mercurius & Associates LLP (“Mercurius”) as its independent accountant.”

Crucial Innovations, Corp. dismissed RBSM LLP as its auditor.

“On May 22, 2025, the Board of Directors of Crucial Innovations Corp. (“CINV” or the “Company”) dismissed RBSM LLP (“RBSM”) as the Company’s independent accountants, effective as of such date.”

LAVA Therapeutics NV dismissed PricewaterhouseCoopers Accountants N.V. as its auditor.

“On May 20, 2025, the board of directors (the "Board") of LAVA Therapeutics N.V. (the "Company"), upon the recommendation of the audit committee of the Board (the "Audit Committee"), approved the appointment of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm to audit the Company's U.S. GAAP consolidated financial statements for the fiscal year ending December 31, 2025, and dismissed PricewaterhouseCoopers Accountants N.V. ("PwC").”

LAVA Therapeutics NV engaged KPMG LLP as its auditor.

“On May 20, 2025, the board of directors (the "Board") of LAVA Therapeutics N.V. (the "Company"), upon the recommendation of the audit committee of the Board (the "Audit Committee"), approved the appointment of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm to audit the Company's U.S. GAAP consolidated financial statements for the fiscal year ending December 31, 2025, and dismissed PricewaterhouseCoopers Accountants N.V. ("PwC").”

Falcon's Beyond Global, Inc. engaged KPMG LLP as its auditor.

“Touche, and the Company has authorized Deloitte & Touche to respond fully to inquiries of KPMG LLP concerning such material weaknesses. The Company provided Deloitte & Touche with a copy of the above disclosures and requested that Deloitte & Touche furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether Deloitte & Touche agrees with the statements made by the Company in this report and, if not, stating the respects in which it does not agree. A copy of Deloitte and Touche’s letter, dated May 23, 2025, is filed as Exhibit 16.1 to this Form 8-K. (b) Appointment of New Independent Registered Public Accounting Firm On May 22, 2025, the Audit Committee of the Board of Directors of the Company approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm and as the Subsidiary’s independent auditor for”

Falcon's Beyond Global, Inc. dismissed Deloitte & Touche LLP as its auditor.

“☐ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On May 22, 2025, the Audit Committee of the Board of Directors of Falcon’s Beyond Global, Inc. (the “Company”) approved the dismissal of Deloitte & Touche LLP (“Deloitte & Touche”) as the Company’s and Falcon’s Creative Group, LLC’s (the “Subsidiary”)”

Marcum LLP resigned as auditor of ESTABLISHMENT LABS HOLDINGS INC..

“Accordingly, on May 20, 2025, as a result of the acquisition, Marcum resigned as the independent registered public accounting firm of Establishment Labs Holdings, Inc. (the “Company”) and, on the same day, the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) approved the appointment of CBIZ as the Company’s independent registered public accounting firm.”

GUOCHUN INTERNATIONAL INC. engaged Michael Gillespie & Associates, PLLC as its auditor.

“On May 14, 2025, our Board of Directors appointed Michael Gillespie & Associates, PLLC of Vancouver (“Michael”) as our independent registered public accounting firm, to audit our financial statements for the year ended December 31, 2024.”

Kirtane & Pandit LLP resigned as auditor of GUOCHUN INTERNATIONAL INC..

“On May 14, 2025, the Company was notified that Kirtane & Pandit LLP of India (“KP”) has resigned as the Company’s independent registered public accounting firm on May 14, 2025.”

Nutex Health Inc. engaged Grant Thornton LLP as its auditor.

“The Committee, effective as of May 15, 2025, approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm”

Nutex Health Inc. dismissed CBIZ CPAs P.C. as its auditor.

“On May 15, 2025, the Committee notified CBIZ CPAs P.C. (“CBIZ”) of its dismissal as the Company’s independent registered public accounting firm”

zSpace, Inc. dismissed BDO USA, P.C. as its auditor.

“Also on May 16, 2025, the Committee dismissed BDO as the Company’s independent registered public accounting firm effective as of that date.”

zSpace, Inc. engaged UHY LLP as its auditor.

“on May 16, 2025, the Committee approved the appointment of UHY LLP ("UHY") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Hudgens CPA, PLLC resigned as auditor of Global AI, Inc..

“On May 16, 2025, the Board of Directors of Global AI, Inc. (the “Company”), received and accepted the resignation of Hudgens CPA, PLLC (“Hudgens”), which was then serving as the independent registered public accounting firm of the Company, effective immediately.”

WinVest Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.

“On May 14, 2025, CBIZ was engaged as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2025, and such engagement was approved by the Company's Audit Committee.”

Marcum LLP resigned as auditor of WinVest Acquisition Corp..

“On May 14, 2025, the Company was notified by Marcum that Marcum resigned as the Company's independent registered public accounting firm as a result of such acquisition, and the Company's Audit Committee approved the resignation.”

Drilling Tools International Corp dismissed Weaver and Tidwell, L.L.P. as its auditor.

“the Committee approved the dismissal of Weaver and Tidwell, L.L.P. ("Weaver") as the Company’s independent registered public accounting firm”

Drilling Tools International Corp engaged Grant Thornton LLP as its auditor.

“the Committee approved the appointment of Grant Thornton LLP ("Grant Thornton") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025”

TEN Holdings, Inc. engaged ASSENTSURE PAC as its auditor.

“Also on May 14, 2025, the Audit Committee approved the engagement of ASSENTSURE PAC”

TEN Holdings, Inc. dismissed Grassi & Co., CPAs, P.C. as its auditor.

“nder the laws of Nevada (the “Company”), approved the dismissal of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm.”

EON Resources Inc. engaged CBIZ CPAs P.C. as its auditor.

“On May 13, 2025, the Company, with the approval of the Audit Committee of the Board of Directors and the Board of Directors, engaged CBIZ CPAs P.C. as the Company’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of EON Resources Inc..

“On May 13, 2025, Marcum informed EON Resources Inc. (the "Company") that Marcum resigned as the Company’s independent registered public accounting firm.”

Cartesian Growth Corp II engaged CBIZ CPAs P.C. as its auditor.

“On May 13, 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.”

Cartesian Growth Corp II dismissed Marcum LLP as its auditor.

“On May 13, 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.”

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

“CBIZ was engaged as the Company’s independent registered public accounting firm for its fiscal year ending May 31, 2025”

Marcum LLP resigned as auditor of CytoDyn Inc..

“the Company was notified by Marcum by letter that Marcum resigned as the Company’s independent registered public accounting firm as of that date”

Massimo Group reported that prior financial statements should not be relied upon.

“On May 14, 2025, the audit committee of the board of directors of Massimo Group (the “ Company ”), after discussion with the management of the Company, concluded that the Company’s previously issued audited consolidated financial statements for the fiscal year ended December 31, 2024 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission (the “ SEC ”) on March 26, 2025 (the “ Form 10-K ”) should no longer be relied upon and need to be restated”

HUGOTON ROYALTY TRUST dismissed PricewaterhouseCoopers LLP as its auditor.

“On May 13, 2025, Hugoton Royalty Trust (the “Trust”) dismissed PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm.”

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

“Management and the Audit Committee of the Company have determined that these errors in the unaudited condensed consolidated financial statements for the Non-Reliance Periods required a restatement of the Prior Period Financial Statements (the “Restatement”). The errors in the unaudited condensed consolidated financial statements for the Non-Reliance Periods noted above will be corrected in restated financial statements for the Non-Reliance Periods in the 2024 Annual Report.”

Green Planet Bio Engineering Co. Ltd. engaged Stephano Slack LLC as its auditor.

“On March 15, 2025, the Company engaged Stephano Slack LLC (“Stephano Slack”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Assurance Dimensions, LLC resigned as auditor of Green Planet Bio Engineering Co. Ltd..

“On May 15, 2025, in conjunction with its exit from providing audit services to publicly traded companies, Assurance Dimensions, LLC (“Assurance Dimensions”) resigned from its role as independent registered public accounting firm for Green Planet Bioengineering Co Limited (the “Company”).”

SANUWAVE Health, Inc. engaged Baker Tilly US, LLP as its auditor.

“(“CBIZ CPAs”) as the Company’s independent registered public accounting firm, and notified Baker Tilly US, LLP (“Baker Tilly”) of its formal decision to engage Baker Tilly to serve as the independent registered public accounting firm of the Company for the 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, and subject to completion of Baker Tilly’s client acceptance procedures . The engagement of Baker Tilly was approved by the Audit Committee of the Company’s Board of Directors.”

SANUWAVE Health, Inc. dismissed CBIZ CPAs P.C. as its auditor.

“On May 12, 2025, Sanuwave Health, Inc., a Nevada corporation (the "Company"), dismissed CBIZ CPAs P.C. ("CBIZ CPAs") as the Company's independent registered public accounting firm”

ZRCN Inc. engaged Kreston, PC. as its auditor.

“ngaged Independent Registered Public Accounting Firm On May 12, 2025, Kreston, PC., (Kreston) was appointed as ZRCN Inc.’s (the “Company”) independent registered public PCAOB accounting firm for the financial reporting period ending March 31, 2025, subject to completion of its standard client acceptance procedures. During the two most recent years and the subsequent interim periods preceding Kreston’s appointment as independent accountant, the Company has not consulted with Kreston with respect to the application of accounting principles to a specific transaction, either completed or”

Quanterix Corp engaged KPMG LLP as its auditor.

“On May 9, 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.”

Quanterix Corp dismissed Ernst and Young LLP as its auditor.

“On May 9, 2025, Quanterix Corporation (the “Company”) dismissed Ernst and Young LLP (“EY”) as its independent registered public accounting firm, to be effective following the filing of the Company's quarterly report on Form 10-Q for the quarter ended March 31, 2025.”