Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
MASS MEGAWATTS WIND POWER INC dismissed BF Borgers CPA PC as its auditor.
“Effective May 3, 2024, BF Borgers CPA PC, the principal accountant engaged as the auditor of Mass Megawatts Wind Power, Inc. (the “Corporation”), was dismissed from its position.”
CITIZENS & NORTHERN CORP dismissed Baker Tilly US, LLP as its auditor.
“appointed Crowe LLP ("Crowe") as the Company's new independent registered public accounting firm for and with respect to the year ending December 31, 2024, and dismissed Baker Tilly US, LLP ("Baker Tilly").”
CITIZENS & NORTHERN CORP engaged Crowe LLP as its auditor.
“appointed Crowe LLP ("Crowe") as the Company's new independent registered public accounting firm for and with respect to the year ending December 31, 2024, and dismissed Baker Tilly US, LLP ("Baker Tilly").”
Trio Petroleum Corp engaged Bush & Associates CPA LLC as its auditor.
“.01 Changes in Registrant’s Certifying Accountant Appointment of Independent Registered Public Accounting Firm As reported in a Current Report on Form 8-K filed with the Securities and Exchange Commission on May 7, 2024, by Trio Petroleum Corp., a Delaware corporation (the “Company”), the Company dismissed BF Borgers CPA PC as the Company’s independent registered public accounting firm effective on May 6, 2024. Effective May 8, 2024, the Company retained Bush & Associates CPA LLC (“Bush & Associates”), as its independent registered”
Trio Petroleum Corp dismissed BF Borgers CPA PC as its auditor.
“the Company dismissed BF Borgers CPA PC as the Company’s independent registered public accounting firm effective on May 6, 2024.”
ALPHA MODUS HOLDINGS, INC. reported that prior financial statements should not be relied upon.
“mended and restated certificate of incorporation to extend the Combination Period, from September 7, 2023 to June 7, 2024 (as noted in Note 1). In connection with the stockholder’s vote at the annual meeting, there was a share redemption in exchange for a redemption payment paid to the redeeming shareholders. Upon calculation of the over withdrawals, the Company determined that $628,758 of the over withdrawn amount is due to those redeemed shareholders and has accounted for this on the balance sheet as due to shareholders as of December 31, 2023, however, this amount should have been recorded as of September 30, 2023. Additionally, of the $1,049,359 over withdrawal amount noted above, $994,950 was over withdrawn as of September 30, 2023 and should be accounted of as due from Sponsor. The Company determined these errors were material to the Form 10-Q for the three and nine months ended Se”
Onfolio Holdings, Inc engaged Astra Audit & Advisory, LLC as its auditor.
“the Company’s audit committee unanimously approved the engagement of Astra Audit & Advisory, LLC (“Astra”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024.”
Onfolio Holdings, Inc dismissed BF Borgers CPA PC as its auditor.
“(the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm. The Company’s audit committee unanimously approved the decision to dismiss BF Borgers. On May 14, 2024, the Company’s audit committee unanimously approved the engagement of Astra Audit & Advisory, LLC (“Astra”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. During the Company’s two most recent fiscal years, and the subsequent interim period up to and including the date of BF Borgers’ dismissal, neither the Company nor anyone acting on its behalf consulted with Astra regarding any matter that would require disclosure under Item 304(a)(2) of Regulation S-K.”
World Scan Project, Inc. engaged Mercurius & Associates LLP as its auditor.
“On May 7, 2024, the Board of Directors approved the engagement of Mercurius & Associates LLP (PCAOB ID: 3223) as the Company's independent registered public accounting firm for the audit of the fiscal year ended October 31, 2023”
Limitless X Holdings Inc. engaged M&K CPAS, PLLC as its auditor.
“On May 9, 2024, the Company engaged M&K CPAS, PLLC (“M&K”) as BF Borgers’ replacement.”
Limitless X Holdings Inc. dismissed BF Borgers CPA PC as its auditor.
“Effective May 9, 2024, Limitless X Holdings Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”
SCWorx Corp. dismissed BF Borgers CPA PC as its auditor.
“On May 7, 2024, the board of directors of the SCWorx Corp. (the “Registrant” or “Company”) terminated BF Borgers as the Registrant’s independent registered public accounting firm.”
AMERICAN REBEL HOLDINGS INC engaged GBQ Partners LLC as its auditor.
“On May 13, 2024, the Committee approved the engagement of GBQ as the Registrant's independent registered public accounting firm for the fiscal year ending December 31, 2024”
AMERICAN REBEL HOLDINGS INC dismissed BF Borgers CPA PC as its auditor.
“on May 6, 2024, unanimously approved to dismiss, and dismissed BF Borgers as the Registrant's independent registered public accounting firm.”
Alpha Investment Inc. engaged Bush & Associates Inc. as its auditor.
“(b) Appointment of New Independent Registered Public Accounting Firm (i) Effective May 9, 2024, the our sole director approved the engagement of Bush & Associates Inc. (“ BSA ”) as the Company’s new independent registered public accounting firm.”
Alpha Investment Inc. dismissed BF Borgers CPA PC as its auditor.
“(a) Dismissal of Previous Independent Registered Public Accounting Firm (i) Effective May 7, 2024, the Company dismissed BF Borgers CPA PC (“ Borgers ”) as its independent registered public accounting firm.”
BIOADAPTIVES, INC. engaged Boladale Lawal & Co as its auditor.
“BioAdaptives’ Board approved the appointment of Boladale Lawal & Co as the Company’s new independent registered PCAOB firm”
BIOADAPTIVES, INC. dismissed BF Borgers, CPA PC as its auditor.
“Changes in Registrant's PCAOB Auditing Firm ITEM 304(a)(1) Dismissal of Independent PCAOB Auditing firm, BF Borgers On May 8 2024, the Board of Directors of BioAdaptives Inc (the “Company”) approved the dismissal of BF Borgers, CPA PC (“BFB”) as the Company's independent registered auditing firm.”
Winvest Group Ltd engaged JWF Assurance PAC as its auditor.
“On May 14, 2024, the Company engaged JWF Assurance PAC as its independent auditor.”
DLT Resolution Inc. engaged SRCO Professional Corporation Chartered Professional Accountants as its auditor.
“On May 7, 2024, the Company engaged SRCO Professional Corporation Chartered Professional Accountants (“SRCO”) as BF Borgers’ replacement.”
DLT Resolution Inc. dismissed BF Borgers CPA PC as its auditor.
“Effective May 3, 2024, DLT Resolution Inc. (the “Company) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”
Evoke Pharma Inc reported that prior financial statements should not be relied upon.
“the Company’s previously issued financial statements as of and for the year ended December 31, 2023, and quarterly reports as of and for the periods ended June 30, 2023 and September 30, 2023 (the “Affected Periods”) should no longer be relied upon due to an error identified in the Affected Periods in the classification of a note payable”
Iveda Solutions, Inc. engaged Kreit & Chiu CPA LLP as its auditor.
“(b) Appointment of New Independent Registered Public Accounting Firm On May 10, 2024, after review and recommendation of the Committee, appointed Kreit & Chiu CPA LLP (“Kreit”) as the Company’s new independent registered”
Iveda Solutions, Inc. dismissed BF Borgers CPA PC as its auditor.
“(a) Dismissal of Previous Independent Registered Public Accounting Firm On May 9, 2024, Iveda Solutions, Inc. (the “ Company ”) dismissed BF Borgers CPA PC as the Company’s independent registered public accounting firm, effective immediately, as a result of the entry of an order by the Securities and Exchange Commission (the “ Commission ”)”
HONG YUAN HOLDING GROUP engaged Olayinka Oyebola & Co, Chartered Accountants as its auditor.
“On May 9, 2024, the Company engaged Olayinka Oyebola & C0, Chartered Accountants (“Oyebola”), as BF Borgers’ replacement.”
HONG YUAN HOLDING GROUP dismissed BF Borgers CPA PC as its auditor.
“On May 5, 2024, Hong Yuan Holding Group (the “Company”) terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC (“BF BORGERS.”
FIRST CAPITAL INTERNATIONAL INC dismissed BF Borgers CPA PC as its auditor.
“On May 6, 2024, First Capital International, Inc. (“First Capital,” “we” or “our”) dismissed BF Borgers CPA PC (“Borgers”) as our independent registered public accounting firm.”
CAPITAL CITY BANK GROUP INC reported that prior financial statements should not be relied upon.
“f the Board of Directors of the Company and the Company’s independent registered public accounting firm, FORVIS, LLP, determined that, as further discussed below, the Company’s Consolidated Financial Statements for the following periods (collectively, the “ Impacted Statements ”) should no longer be relied upon: (1) the years ended December 31, 2021, 2022 and 2023, (2) the three month periods ended March 31, 2022 and 2023, (3) the six month periods ended June 30, 2022 and 2023, and (4) the nine month periods ended September 30, 2022 and 2023. The Company intends to file an amendment to the Company’s previously filed Annual Report on Form 10-K for the year ended December 31, 2023 (which will restate all Impacted Statements) as soon as practicable. Cautionary Statement Regarding Forward-Looking”
NOBLE ROMANS INC reported that prior financial statements should not be relied upon.
“On May 8, 2024, management of Noble Roman’s, Inc. (the “Company”) and Assurance Dimensions, its registered independent public accounting firm, agreed that the Company’s previously issued financial statements in its Annual Report on Form 10-K for the year ended December 31, 2022 (the “Prior Statements”) should be restated to correct an error from prior periods that was reflected in the opening balance sheet for that year. Accordingly, the Prior Statements should no longer be relied upon.”
IB Acquisition Corp. engaged MaloneBailey LLP as its auditor.
“the Audit Committee appointed of MaloneBailey LLP ("MaloneBailey") as the Company’s independent registered public accounting firm for the fiscal year ended September 30, 2024”
IB Acquisition Corp. dismissed UHY LLP as its auditor.
“the Company dismissed UHY LLP ("UHY") as its independent registered public accounting firm, effective as of such date”
ECD Automotive Design, Inc. engaged Barton CPA as its auditor.
“On May 10, 2024, upon the approval of the audit committee, of the Company’s board of directors, the Company engaged Barton CPA as the Company's independent registered public accounting firm to audit the Financial Statements, effective immediately.”
Stran & Company, Inc. dismissed BF Borgers CPA PC as its auditor.
“Effective May 13, 2024, the Company dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”
Healthcare AI Acquisition Corp. dismissed BF Borgers CPA PC as its auditor.
“On May 13, 2024, Healthcare AI Acquisition Corp. (the “ Company ”) dismissed BF Borgers CPA PC (“ BF Borgers ”), as its independent registered public accounting firm.”
Royalty Management Holding Corp engaged CM3 Advisory as its auditor.
“On May 13, 2024, the Audit Committee approved the appointment of CM3 Advisory (“CM3”) as the Company’s new independent public accounting firm, effective immediately.”
Healthcare Triangle, Inc. engaged M&K CPAS, PLLC as its auditor.
“On May 8, 2024, M&K CPAS, PLLC (“M&K”) was appointed as the new independent registered public accounting firm for Healthcare Triangle, Inc.”
Aimco OP L.P. dismissed Ernst & Young LLP as its auditor.
“on May 9, 2024, in connection with the selection of Grant Thornton, the Audit Committee approved the dismissal of Ernst & Young LLP”
Aimco OP L.P. engaged Grant Thornton LLP as its auditor.
“After conducting a competitive process, on May 9, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Apartment Investment and Management Company (the “Company”) approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the new independent registered public accounting firm for the Company and Aimco OP L.P.”
American Picture House Corp engaged Olayinka Oyebola & Co. as its auditor.
“American Picture House Corp has appointed the firm of Olayinka Oyebola & Co. as its independent registered public accounting firm”
WRAP TECHNOLOGIES, INC. engaged HTL International, LLC as its auditor.
“engaged HTL International, LLC ("HTL") as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2023, effective May 7, 2024.”
SS Innovations International, Inc. dismissed BF Borgers CPA PC as its auditor.
“Effective May 13, 2024, the Company dismissed BF Borgers CPA PC (" Borgers ") as its independent registered public accounting firm.”
ADM ENDEAVORS, INC. engaged TPS Thayer, LLC as its auditor.
“On April 24, 2024, we engaged TPS Thayer, LLC (“ TPS ”) of Sugar Land, Texas, as independent registered public accounting firm to audit our financial statements for the fiscal year ended December 31, 2024.”
ADM ENDEAVORS, INC. dismissed M&K CPAS, PLLC as its auditor.
“On April 24, 2024, we notified M&K CPAS, PLLC (“ M&K ”) of their dismissal as our independent registered public accounting firm.”
Thunder Energies Corp dismissed Kreit & Chiu CPA LLP as its auditor.
“(a) Dismissal of Independent Registered Public Accounting Firm On May 2, 2024 the Board of Directors of Thunder Energies Corp (the “Company”) approved the dismissal of Kreit & Chiu CPA LLP (formerly known as Benjamin & Ko, LLP and Paris, Kreit &”
GROOVE BOTANICALS INC. dismissed BF Borgers CPA PC as its auditor.
“On May 8, 2024, the Board of Directors of Groove Botanicals Inc. (the "Company") approved the dismissal of BF Borgers CPA PC ("BF Borgers") as the Company's independent registered public accounting firm.”
TRULEUM, INC. dismissed BF Borgers CPA PC as its auditor.
“On May 10, 2024, Truleum, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.”
GLOBAL TECH INDUSTRIES GROUP, INC. engaged Fortune CPA, Inc as its auditor.
“In light of such termination, on May 7, 2024, the Company engaged Fortune CPA, Inc (“Fortune”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and the upcoming interim periods.”
MADE IN USA INC. engaged Boladale Lawal & Co as its auditor.
“(b) Newly Engaged Independent Registered Public Accounting Firm On May 7, 2024 , the Registrant approved the appointment of Boladale Lawal & Co as the Registrant 's new independent registered public accounting firm, effective immediately, to”
MADE IN USA INC. dismissed B F Borgers CPA PC as its auditor.
“(a) Dismissal of Independent Registered Public Accounting Firm On May 7, 2024, Alixo-Yolloo Corporation (the “Registrant”) approved the dismissal of B F Borgers CPA PC as the Registrant's independent registered public accounting firm.”
GPL Holdings, Inc. dismissed BF Borgers CPA PC as its auditor.
“ismissal of Independent Registered Public Accounting Firm On May 3, 2024, the Board of Directors of GPL Holdings, Inc. (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm. The reports of BF Borgers on the Company’s financial statements for the fiscal years ended July 31, 2023 and July 31, 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph relating to the Company’s ability to continue as a going concern. During the fiscal years ended July 31, 2023 and July 31, 2022, and through the date of termination, May 3, 2024, there were no “disagreements” with BF Borgers on any matter of accounting principles or practices, financial statement disclosure or auditing scope”
Facts are extracted by an LLM and gated to those whose source quote is present verbatim in the filing text. Coverage is best-effort while backfill and monitoring mature; this is not yet a full-market index. See methodology.