Auditor Changes

Yo-Health Inc. dismissed BF Borgers CPA, PC as its auditor.

“As a result of Borgers’ settlement with the SEC, the Company has dismissed Borgers as its independent accountant.”

BITMINE IMMERSION TECHNOLOGIES, INC. engaged Bush & Associates CPA as its auditor.

“The Company has approved the engagement of Bush & Associates CPA (“Bush”) as the Company’s independent registered public accounting firm for the fiscal year ending August 31, 2024, which engagement was effective May 6, 2024”

BITMINE IMMERSION TECHNOLOGIES, INC. dismissed BF Borgers CPA PC as its auditor.

“the Company has dismissed Borgers as its independent account because it is no longer authorized to perform audits for the Company”

Next Meats Holdings, Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 3, 2024, the Board of Directors of Next Meats Holdings, Inc. (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.”

Odyssey Semiconductor Technologies, Inc. dismissed BF Borgers CPA PC as its auditor.

“Odyssey Semiconductor Technologies, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

UPEXI, INC. dismissed BF Borgers CPA PC as its auditor.

“(a) Dismissal of Previous Independent Registered Public Accounting Firm On May 6, 2024, Upexi, Inc. (the “ Company ”) dismissed BF Borgers CPA PC as the Company’s independent registered public accounting firm, effective immediately, due to the Securities and Exchange Commission’s (the “ Commission ”) entry of an order on May 3, 2024 (the “ SEC Order ”), instituting settled administrative and cease-and-desist proceedings against BF Borgers CPA PC and its sole audit partner Benjamin F.”

Reborn Coffee, Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 7, 2024, Reborn Coffee, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

Avenir Wellness Solutions, Inc. reported that prior financial statements should not be relied upon.

“On May 2, 2024, the Audit Committee of the Board of Directors of Avenir Wellness Solutions, Inc. (the "Company"), based on the recommendation of management and after consultation with the Company’s independent registered public accounting firm, determined that the Company will restate certain of its previously issued financial statements.”

Rocky Mountain Industrials, Inc. dismissed BF Borgers CPA PC as its auditor.

“Effective May 7, 2024, Rocky Mountain Industrials, Inc. (the “Company) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

PANACEA LIFE SCIENCES HOLDINGS, INC. dismissed BF Borgers CPA PC as its auditor.

“On May 6, 2024, Panacea Life Sciences Holdings, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.”

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

“on May 6, 2024, the Company engaged Beckles & Co. (“Beckles”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and the upcoming interim periods.”

FiEE, Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 3, 2024, Minim, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

Emeren Group Ltd engaged UHY LLP as its auditor.

“On May 7, 2024, the Company engaged UHY LLP, located in New York, NY, as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2023.”

Grant Thornton LLP (US) resigned as auditor of Emeren Group Ltd.

“n March 29, 2024, Emeren Group Ltd (the “Company”) was notified by its independent registered public accounting firm, Grant Thornton LLP (US) (“Grant Thornton US”), of its decision to resign as the Company’s independent registered public accounting firm effective as of that date. The Company’s Audit Committee accepted Grant Thornton US’s resignation. On May 7, 2024, the Company engaged UHY LLP, located in New York, NY, as the Company’s independent registered public accounting firm for the fiscal year ended”

Rivulet Entertainment, Inc. dismissed BF Borgers CPA PC as its auditor.

“Effective May 6, 2024, Advanced Voice Recognition Systems, Inc. (the “Issuer”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

BIOFORCE NANOSCIENCES HOLDINGS, INC. engaged Michael Gillespie & Associates, PLLC as its auditor.

“The Company has retained Michael Gillespie & Associates, PLLC as its new auditing firm.”

BIOFORCE NANOSCIENCES HOLDINGS, INC. dismissed BF Borgers CPA PC as its auditor.

“Effective May 7, 2024, BioForce NanoSciences Holdings, Inc. (the “Company) replaced BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

LIQUIDMETAL TECHNOLOGIES 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 (“Accounting Firm”). The reports of BF Borgers on the Company’s consolidated financial statements for the fiscal years ended December 31, 2023, and December 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. During the fiscal years ended December 31, 2023, and December 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 or procedure, which disagreements if not resolved to the satisfaction of BF Borgers would have caused BF Borgers to make reference thereto in its reports on the consolidated financial statements fo”

FULLNET COMMUNICATIONS INC dismissed BF Borgers CPA PC as its auditor.

“BF Borgers was dismissed as the Company’s independent registered public accounting firm on May 6, 2024.”

Trump Media & Technology Group Corp. engaged Semple, Marchal & Cooper, LLP as its auditor.

“On May 4, 2024, the Company engaged Semple, Marchal & Cooper, LLP (“SMC”) as BF Borgers’ replacement.”

Trump Media & Technology Group Corp. dismissed BF Borgers CPA PC as its auditor.

“Effective May 3, 2024, Trump Media & Technology Group Corp. (the “Company) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

Royalty Management Holding Corp dismissed BF Borgers CPA PC as its auditor.

“ule 14d-2(b) under the Exchange Act (17CFR240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17CFR240.13e-4(c)) Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On May 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Royalty Management Holding Corporation (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 consolidated financial statements for the fiscal years ended December 31, 2023, and December 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”

Healthcare Triangle, Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Healthcare Triangle, Inc., a Delaware corporation (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.”

HOOPS SCOUTING USA engaged PLYMALE & GILLESPIE CPAS, PLLC as its auditor.

“On May 3, 2024 (the “Engagement Date”), the Company engaged PLYMALE & GILLESPIE CPAS, PLLC (“New Auditor”) as its independent registered public accounting firm for the Company’s quarterly period ended March 31, 2024.”

HOOPS SCOUTING USA dismissed BF Borgers CPA PC as its auditor.

“On May 3, 2024 (the “Dismissal Date”), Hoops Scouting USA (the “Company”) advised BF Borgers CPA PC (the “Former Auditor”) that it was dismissed as the Company’s independent registered public accounting firm.”

urban-gro, Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 6, 2024, urban-gro, Inc. (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

AMERICAN REBEL HOLDINGS INC dismissed BF Borgers CPA PC as its auditor.

“On May 3, 2024, the Registrant dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

Photozou Holdings, Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 3, 2024, the Board of Directors of Photozou Holdings, Inc. (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.”

American Resources Corp dismissed BF Borgers CPA PC as its auditor.

“On May 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of American Resources Corporation (or the “Company”) approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.”

Atlas Lithium Corp dismissed BF Borgers CPA PC as its auditor.

“the Audit Committee of the Board of Directors of the Company on May 6, 2024, unanimously approved to dismiss BF Borgers as the Company’s independent registered public accounting firm.”

Can B Corp dismissed BF Borgers CPA PC as its auditor.

“Effective May 6, 2024, Can B Corp. (the "Company) dismissed BF Borgers CPA PC ("BF Borgers") as its independent registered public accounting firm.”

Sunshine Biopharma Inc. dismissed BF Borgers CPA, PC as its auditor.

“udited by BF Borgers CPA, PC (“Borgers”). On May 3, 2024, the Securities and Exchange Commission (the “SEC”)”

bowmo, Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 6, 2024, the Board of Directors of bowmo, Inc., a Wyoming corporation (the “Company” ), voted unanimously in favor of the immediate dismissal of the Company’s current independent registered public accounting firm, BF Borgers CPA PC ( “BF Borgers” ), and delivered written notice of such dismissal to BF Borgers on such date.”

CytoDyn Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 6, 2024, CytoDyn Inc. (the “Company”), at the direction of the Audit Committee of the Company’s Board of Directors (the “Audit Committee”), dismissed BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm.”

NETSOL TECHNOLOGIES INC engaged Fortune CPA, Inc. as its auditor.

“On May 6, 2024, the Audit Committee and Board of Directors of the Company approved the appointment of Fortune CPA, Inc.(“Fortune”) to serve as the Company’s independent registered public accounting firm for the quarter ending March 31, 2024 and the year ending June 30, 2024.”

NETSOL TECHNOLOGIES INC dismissed BF Borgers CPA PC as its auditor.

“On May 6, BF Borgers CPA PC (“BF Borgers”) was dismissed as the independent registered public accounting firm of NetSol Technologies, Inc. (the “Company”). The Audit Committee and Board of Directors of the Company approved BF Borgers’ dismissal.”

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

“The Company's management and the Board have discussed the matters described herein with KPMG LLP, the Company's independent registered public accounting firm. The identified error had no impact on the Company’s cash balances or operating cash flows for the quarter ended September 30, 2023 nor the year ended December 31, 2023.”

HCW Biologics Inc. reported that prior financial statements should not be relied upon.

“May 3, 2024, the Audit Committee of the Company’s Board of Directors (the “Board”) concluded, after discussion with the Company’s management, that the financial statements as of and for the year ended December 31, 2023 should be restated and no longer be relied upon. As such, the Company intends to file an amended Annual Report on Form 10-K (“Amendment”) restating disclosures pertaining to the following items: (1) risk factors related to the risk that material weakness in internal controls over financial reporting could lead to material misstatements in our financial statements; (2) the Company’s conclusion that its disclosure for controls and procedures and internal control over financial reporting were not effective as of December 31, 2023 due to a material weakness in internal control; and (3) a revised assessment by management of the Company’s ability to continue as a going concern”

Onfolio Holdings, Inc dismissed B F Borgers CPA PC as its auditor.

“On May 3, 2024, Onfolio Holdings Inc. (the “Company”) dismissed B F Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm.”

Greenland Technologies Holding Corp. engaged Enrome LLP as its auditor.

“approved and ratified the engagement of Enrome LLP ("Enrome") to serve as the independent registered public accounting firm of the Company for the fiscal year ending December 31, 2024”

Greenland Technologies Holding Corp. dismissed WWC P.C. as its auditor.

“the audit committee of the board of directors of Greenland Technologies Holding Corporation (the "Company") approved the dismissal of WWC P.C., an independent registered public accounting firm ("WWC")”

Serina Therapeutics, Inc. dismissed WithumSmith+Brown, PC as its auditor.

“ithumSmith+Brown, PC (“ Withum ”), the Company’s independent registered public accounting firm prior to the Merger, was informed that it would be dismissed and replaced by Frazier & Deeter. The reports of Withum on the Company’s financial statements for each of the two fiscal years ended December 31, 2023 and 2022 did not”

Serina Therapeutics, Inc. engaged Frazier & Deeter, LLC as its auditor.

“pril 29, 2024, the Audit Committee of the Board of Directors of the Company approved, on behalf of the Company, the engagement of Frazier & Deeter, LLC (“ Frazier & Deeter ”) as the Company’s independent registered public accounting”

Baker Tilly US, LLP resigned as auditor of RenovoRx, Inc..

“eceived a letter from Baker Tilly US, LLP (“BT”), notifying the Committee that BT has decided to resign as the independent registered public accounting firm of the Company effective immediately following the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2024, which is expected to be filed in August 2024. The Company is currently in the process of interviewing other accounting firms to replace BT as the Company’s independent registered public accounting firm upon the effectiveness of BT’s resignation. The reports of BT on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2022,”

Cosmos Health Inc. dismissed KPMG Certified Auditors S.A. as its auditor.

“On April 26, 2024, the Company dismissed KPMG as the Company’s independent registered accountant, effective immediately.”

QUEST PATENT RESEARCH CORP reported that prior financial statements should not be relied upon.

“On May 1, 2024, the Company’s board of directors determined that the financial statements for the year ended December 31, 2023 included in the Company’s Form 10-K for the year ended December 31, 2023 should not be relied upon and should be restated, and an amendment to the Company’s Form 10-K for the year ended December 31, 2023 should be filed.”

CREDIT SUISSE ASSET MANAGEMENT INCOME FUND, INC. dismissed PricewaterhouseCoopers LLP as its auditor.

“On April 23, 2024, the Board of Directors (the “Board”) of Credit Suisse Asset Management Income Fund, Inc. (the “Fund”) approved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the independent registered public accounting firm for the Fund”

Tevogen Bio Holdings Inc. dismissed Marcum LLP as its auditor.

“the Audit Committee dismissed Marcum as the Company's independent registered public accounting firm.”

Tevogen Bio Holdings Inc. engaged KPMG LLP as its auditor.

“Appointment of Independent Registered Public Accounting Firm On April 29, 2024, the audit committee of the Board of Directors (the “Audit Committee”) of Tevogen Bio Holdings Inc. (the “Company”) approved the appointment of KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm for”

International Land Alliance Inc. engaged Bush & Associates CPA as its auditor.

“approved the engagement of Bush & Associates CPA (“Bush”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023, effective”