Auditor Changes

enVVeno Medical Corp engaged CBIZ CPAs P.C. as its auditor.

“On November 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum LLP ("Marcum") which was engaged as the independent registered public accounting firm of enVVeno Medical Corporation (the "Company"). As a result of this transaction, on April 17, 2025, Marcum resigned as auditors of the Company, and with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s new independent registered public accounting firm.”

Marcum LLP resigned as auditor of enVVeno Medical Corp.

“On November 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum LLP ("Marcum") which was engaged as the independent registered public accounting firm of enVVeno Medical Corporation (the "Company"). As a result of this transaction, on April 17, 2025, Marcum resigned as auditors of the Company, and with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s new independent registered public accounting firm.”

JUPITER NEUROSCIENCES, INC. engaged Cherry Bekaert LLP as its auditor.

“Concurrent with such resignation, the Audit Committee of the Board of Directors of the Company approved the engagement of Cherry Bekaert LLP ("CB") as the new independent registered public accounting firm for the Company, effective as of April 16, 2025.”

Assurance Dimensions, LLC resigned as auditor of JUPITER NEUROSCIENCES, INC..

“Assurance Dimensions, LLC ("AD"), the independent registered public accounting firm for Jupiter Neurosciences, Inc. advised the Company that it was resigning as the independent registered accounting for the Company, effective as of April 16, 2025, as a result of its decision to discontinue its PCAOB registrants practice.”

STANDARD PREMIUM FINANCE HOLDINGS, INC. engaged Stephano Slack, LLC as its auditor.

“engaged Stephano Slack, LLC to serve as the Company’s independent registered public accounting firm”

Assurance Dimensions, LLC resigned as auditor of STANDARD PREMIUM FINANCE HOLDINGS, INC..

“received the resignation of Assurance Dimensions, LLC as our independent registered public accountant, effective immediately”

Simulations Plus, Inc. engaged Grant Thornton LLP as its auditor.

“the Audit Committee approved the selection and appointment of Grant Thornton LLP (“Grant Thornton”) to audit the Company’s consolidated financial statements for the fiscal year ending August 31, 2025, effective immediately.”

Simulations Plus, Inc. dismissed Rose, Snyder & Jacobs LLC as its auditor.

“The Audit Committee approved the dismissal of Rose, Snyder & Jacobs LLC (“RSJ”) as the Company’s independent registered public accounting firm and dismissed RSJ on April 15, 2025.”

THEGLOBE COM INC engaged CBIZ CPAs P.C. as its auditor.

“On April 17, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs was engaged, effective immediately, as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.”

Marcum LLP resigned as auditor of THEGLOBE COM INC.

“On April 17, 2025, theglobe.com, inc. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm.”

SOLENO THERAPEUTICS INC engaged CBIZ CPAs P.C. as its auditor.

“on April 18, 2025, CBIZ CPAs was engaged to serve as the independent registered public accounting firm of the Company for the year ending December 31, 2025”

Marcum LLP resigned as auditor of SOLENO THERAPEUTICS INC.

“On April 17, 2025, Marcum resigned as the Company’s independent registered public accounting firm”

Cipher Digital Inc. engaged CBIZ CPAs P.C. as its auditor.

“the Company engaged CBIZ as the Company’s independent registered public accounting firm, effective as of April 15, 2025”

Marcum LLP resigned as auditor of Cipher Digital Inc..

“On April 14, 2025, Marcum resigned as the Company’s independent registered public accounting firm”

SHF Holdings, Inc. dismissed Marcum LLP as its auditor.

“(a) Dismissal of previous independent registered public accounting firm . On April 14, 2025, the Audit Committee (the “Committee”) of the Board of Directors (the “Board”) of SHF Holdings, Inc. (the “Company”) was notified by Marcum LLP (“Marcum”) that the auditor relationship between the Company and Marcum is terminated, effective April 14, 2025. Marcum audited the Company’s financial statements for the years ended December 31, 2024 and 2023 (the “Engagement Period”). The reports of Marcum on such financial statements did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles, with the exception that said report included an explanatory paragraph regarding the uncertainty of the Company’s ability to continue as a going concern. During the Engagement Period, and the subsequent interim period from”

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

“On April 17, 2025, Marcum resigned as the independent registered public accounting firm of Biofrontera Inc. (the “Company”) and, 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 ending December 31, 2025.”

Marcum LLP resigned as auditor of Biofrontera Inc..

“On April 17, 2025, Marcum resigned as the independent registered public accounting firm of Biofrontera Inc. (the “Company”) and, 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 ending December 31, 2025.”

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

“should no longer be relied upon due to certain accounting errors as described below.”

Veradigm Inc. engaged BDO USA, P.C. as its auditor.

“On April 15, 2025, the Company engaged BDO USA, P.C. (“BDO”) as the Company’s independent registered public accountant, effective immediately.”

Veradigm Inc. dismissed Grant Thornton LLP as its auditor.

“On April 14, 2025, the Company notified Grant Thornton LLP (“Grant Thornton”) of its dismissal as the Company’s independent registered public accountant, effective as of that date.”

Rein Therapeutics, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On November 1, 2024, CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum. On April 16, 2025, following the approval of the Audit Committee of the Board of Directors of the Company, CBIZ CPAs was engaged, effective immediately.”

Marcum LLP resigned as auditor of Rein Therapeutics, Inc..

“Marcum had resigned as the Company’s independent registered public accounting firm, effective immediately.”

Nexalin Technology, Inc. engaged CBIZ CPAs P.C. as its auditor.

“Also on April 16, 2025, the Company, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs P.C. as the Company’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of Nexalin Technology, Inc..

“On April 16, 2025, Marcum informed Nexalin Technology, Inc. (the “Company”) that Marcum resigned as the Company’s independent registered public accounting firm.”

Inspired Entertainment, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On April 11, 2025, Marcum resigned as auditor of the Company, and with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Marcum LLP resigned as auditor of Inspired Entertainment, Inc..

“On April 11, 2025, Marcum resigned as auditor of the Company, and with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Insight Molecular Diagnostics Inc. engaged CBIZ CPAs P.C. as its auditor.

“engaged CBIZ CPAs on April 16, 2025 as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025”

Insight Molecular Diagnostics Inc. dismissed Marcum LLP as its auditor.

“On April 11, 2025, the Company terminated its relationship with Marcum as the Company’s independent registered public accounting firm”

Belpointe PREP, LLC engaged CohnReznick LLP as its auditor.

“Following a competitive process, on April 17, 2025, the Audit Committee of the Board of Directors of Belpointe PREP approved the appointment of CohnReznick LLP (“CohnReznick”) as our new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Citrin Cooperman & Company, LLP resigned as auditor of Belpointe PREP, LLC.

“Citrin Cooperman & Company, LLP (“Citrin”), has informed Belpointe PREP, LLC (“Belpointe PREP,” “we,” “us,” “our,” or the “Company”) of a strategic shift in its focus toward issuer engagement in industries outside of Belpointe PREP’s core business sector. As a result, on April 11, 2025, Citrin notified us of its decision to decline to stand for re-election as our independent registered public accounting firm effective immediately. Citrin’s audit reports on our consolidated financial statements as of and for the fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 31, 2024 and 2023, and through the effective date of Citrin’s resignation, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of”

Pelthos Therapeutics Inc. engaged CBIZ CPAs P.C. as its auditor.

“On April 11, 2025, with the approval of Channel’s Board of Directors, CBIZ was engaged as Channel’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of Pelthos Therapeutics Inc..

“On April 11, 2025, Channel was notified by Marcum that Marcum resigned as Channel’s independent registered public accounting firm.”

COMPASS Pathways plc engaged PricewaterhouseCoopers LLP, United States as its auditor.

“appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025”

PricewaterhouseCoopers LLP, United Kingdom resigned as auditor of COMPASS Pathways plc.

“accepted notice of the resignation of PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) as the Company’s independent registered public accounting firm and (ii) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025”

GRI Bio, Inc. engaged WithumSmith+Brown, PC as its auditor.

“On April 11, 2025, the Audit Committee appointed Withum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

GRI Bio, Inc. dismissed Sadler Gibb & Associates LLC as its auditor.

“On April 11, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of GRI Bio, Inc. (the “Company”) approved the dismissal of Sadler Gibb & Associates LLC (“Sadler”) as the Company’s independent registered public accounting firm.”

Solidion Technology Inc. reported that prior financial statements should not be relied upon.

“equire restatements and should no longer be relied upon. In addition, any previous communications describing the Company’s quarterly financial statements and other related financial information covering the Affected Periods should no longer be relied upon. In connection with the preparation of the Company's audited financial statements for the year ended December 31, 2024, the Company identified an error related to the accounting for issuance costs associated with convertible notes. Specifically, approximately $2.8 million of non-cash, non-operating stock-based expense related to bonus shares was inadvertently omitted from the financial results for the quarter ended March 31, 2024. The Company will include restated financial information for the Affected Periods in a footnote to the financial statements included in the Company's Annual Report on Form 10-K for the fiscal year ended Decembe”

PROVECTUS BIOPHARMACEUTICALS, INC. engaged CBIZ CPAs P.C. as its auditor.

“ovember 1, 2024, CBIZ CPAs P.C. (“CBIZ”) acquired the attest business of Marcum LLP (“Marcum”), and substantially”

Marcum LLP resigned as auditor of PROVECTUS BIOPHARMACEUTICALS, INC..

“Marcum resigned as the independent registered public accounting firm of the Company”

ASURE SOFTWARE INC engaged CBIZ CPAs P.C. as its auditor.

“Following Marcum’s resignation, and also on April 14, 2025, with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs P.C. was engaged as the Company’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of ASURE SOFTWARE INC.

“On April 14, 2025, Marcum LLP (“Marcum”) notified the Company that it resigned as the independent registered public accounting firm of the Company, as result of the acquisition by CBIZ CPAs P.C. of Marcum’s attest business.”

Bimergen Energy Corp engaged RJI CPAs as its auditor.

“ppointment of New Independent Registered Public Accounting Firm On April 14, 2025, the Audit Committee approved the engagement of RJI CPAs (“RJI”) as the Company’s new independent registered”

Bimergen Energy Corp dismissed Fortune CPAs as its auditor.

“ismissal of Previous Independent Registered Public Accounting Firm On April 11, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Bimergen Energy Corporation (the “Company”) dismissed Fortune CPAs (“Fortune”) as the Company’s independent registered public accounting”

ABVC BIOPHARMA, INC. reported that prior financial statements should not be relied upon.

“he matters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has a material weakness in its internal controls over financial reporting and included such determination in its Annual Report on Form”

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

“the Company, in consultation with its Audit Committee, concluded that its previously issued Financial Statements for the year ended December 31, 2023, (the "Affected Period") should be restated and should no longer be relied upon”

Iveda Solutions, Inc. engaged Weinberg & Co as its auditor.

“the Company engaged Weinberg & Co ("Weinberg"), PCAOB ID #572, as our successor auditor in order to re-audit the Financial Statements for the year ended December 31, 2023 and audit the Financial Statements for the year ended December 31, 2024”

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

“The Board of Directors and management, upon the recommendation of the Audit Committee of the Board of Directors, concluded on April 11, 2025 that the Company’s previously issued financial statements as of and for the year ended December 31, 2023 and unaudited condensed consolidated financial statements as of and for each of the interim quarterly periods ended March 31, 2024, June 30, 2024 and September 30, 2024 should no longer be relied upon due to material misstatements”

EON Resources Inc. reported that prior financial statements should not be relied upon.

“should no longer be relied upon due to the impact of the errors noted above and will be restated.”

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

“On April 15, 2025, following the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective immediately, as the Company’s independent registered public accounting firm for the year ended December 31, 2025.”

Marcum LLP resigned as auditor of AltEnergy Acquisition Corp.

“On April 14, 2025, AltEnergy Acquisition Corp. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm.”