Auditor Changes

Breeze Holdings Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.

“On April 2, 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 ending December 31, 2025.”

Marcum LLP resigned as auditor of Breeze Holdings Acquisition Corp..

“On April 2, 2025, Breeze Holdings Acquisition Corp. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the Company’s independent registered accounting firm.”

Collective Audience, Inc. dismissed GreenGrowth CPAs as its auditor.

“on April 3, 2025, GreenGrowth CPAs (“GG”), the Company’s independent registered public accounting firm was informed that it would be dismissed and replaced by BL as the Company’s independent registered public accounting firm, effective immediately”

Collective Audience, Inc. engaged Boladale Lawal & Co., Chartered Accountants as its auditor.

“Effective April 4, 2025, the board of directors (the “Board”) of Collective Audience, Inc. (the “Company”), and the Board’s Audit Committee, approved the engagement of Boladale Lawal & Co., Chartered Accountants (“BL”) as the Company’s independent registered public accounting firm”

Eva Live Inc engaged Lao Professionals as its auditor.

“On April 03, 2025, the Company engaged Lao Professionals (“LAO”) as its independent registered public accounting firm for the fiscal year ending 2023 and 2024.”

Eva Live Inc dismissed Olayinka Oyebola & Co. as its auditor.

“On April 03, 2025, the Board of Directors of Eva Live Inc. approved the dismissal of Olayinka Oyebola & Co. (“Olayinka”) as its independent registered public accounting firm for the fiscal year ending 2023 and 2024 due to recent changes in Olayinka’s status by OTC Markets Group as a Prohibited Service Provider.”

Fifth District Bancorp, Inc. engaged EisnerAmper LLP as its auditor.

“(b) Engagement of New Independent Registered Public Accounting Firm On March 31, 2025 (the “Engagement Date”), the Company engaged EisnerAmper LLP (“EisnerAmper”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2025. The selection of EisnerAmper was approved by the Audit Committee of the Company’s Board of Directors.”

Fifth District Bancorp, Inc. dismissed Elliott Davis, LLC as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On March 31, 2025, Fifth District Bancorp, Inc. (the “Company”), the holding company for Fifth District Savings Bank (the “Bank”), dismissed Elliott Davis, LLC (“Elliott Davis”) as the Company’s independent registered public accounting firm.”

ESCALON MEDICAL CORP engaged CBIZ CPAs P.C. as its auditor.

“Also on April 2, 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 ESCALON MEDICAL CORP.

“On April 2, 2025, Marcum informed Escalon Medical Corp. (the “Company”) that Marcum resigned as the Company’s independent registered public accounting firm.”

Leatt Corp engaged M&K CPAs PLLC as its auditor.

“the Company engaged the accounting firm of M&K CPAs PLLC ("M&K") to take over Fitzgerald's audit responsibilities.”

Fitzgerald & Co., CPAs, P.C. resigned as auditor of Leatt Corp.

“On March 31, 2025, Leatt Corporation (the "Company") was notified by Fitzgerald & Co., CPAs, P.C. ("Fitzgerald"), the Company's independent registered accounting firm, of Fitzgerald's resignation as the Company's auditor, and effective April 1, 2025, with the approval of the Audit Committee of the Company's Board of Directors, the Company engaged the accounting firm of M&K CPAs PLLC ("M&K") to take over Fitzgerald's audit responsibilities.”

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

“On April 1, 2025, Marcum resigned 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.”

Marcum LLP resigned as auditor of electroCore, Inc..

“On April 1, 2025, Marcum resigned 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.”

Summit Networks Inc. engaged Mao & Ying LLP as its auditor.

“The Board of Directors of Summit Networks, Inc. (the "Company"), acting as the Company’s Audit Committee, announces that it has appointed Mao & Ying LLP, located in British Columbia, Canada, as the Company’s independent auditor for the 2025 fiscal year ending December 31, 2025, replacing the Assenture audit firm.”

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

“n this Item 4.02(a) with its independent registered public accounting firm, Enrome LLP. 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.”

Range Capital Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.

“On April 2, 2025, upon Marcum’s resignation as auditors of the Company and with the approval of the Company’s Board of Directors, CBIZ CPAs P.C. 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 Range Capital Acquisition Corp..

“On April 1, 2025, Range Capital Acquisition Corp. (the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the independent registered accounting firm of the Company.”

Navitas Semiconductor Corp engaged KPMG LLP as its auditor.

“On March 27, 2025, the Audit Committee (the "Committee") of the Board of Directors of Navitas Semiconductor Corporation (the "Company") approved the appointment of KPMG LLP ("KPMG") as the Company’s independent registered public accounting firm”

Navitas Semiconductor Corp dismissed Moss Adams LLP as its auditor.

“approved the dismissal of Moss Adams LLP ("Moss Adams") as the Company’s independent registered public accounting firm. Pursuant to the Committee’s approval and direction, on March 28, 2025, the Company dismissed Moss Adams as its independent registered public accounting firm”

Catalyst Bancorp, Inc. engaged HORNE LLP as its auditor.

“the Board of Directors of Catalyst Bancorp, Inc. (the “Company”) approved the engagement of HORNE LLP (“HORNE”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025”

Qrons Inc. engaged LAO Professionals as its auditor.

“On March 29, 2025, the Board of Directors of the Company approved and ratified the appointment of LAO Professionals ( “LAO” ) as the Company’s new independent registered public accounting firm, effective immediately.”

Qrons Inc. dismissed OLAYINKA OYEBOLA & CO. as its auditor.

“On March 12, 2025, the Board of Directors of Qrons Inc., a Wyoming corporation (the “Company” ), approved and ratified the dismissal of OLAYINKA OYEBOLA & CO. ( “OO & Co.” ) as the Company’s independent registered public accounting firm, effective immediately.”

Luminar Technologies, Inc./DE engaged KPMG LLP as its auditor.

“On March 31, 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 for the fiscal year ending December 31, 2025, and related interim periods, subject to the completion of its standard client acceptance procedures.”

Luminar Technologies, Inc./DE dismissed Deloitte & Touche LLP as its auditor.

“On March 31, 2025, the Audit Committee of the Board of Directors of Luminar Technologies, Inc. (the "Company") approved the dismissal of Deloitte & Touche LLP ("Deloitte & Touche") as the Company's independent registered public accounting firm.”

NEONC TECHNOLOGIES HOLDINGS, INC. engaged CBIZ CPAs P.C. as its auditor.

“with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective April 1, 2025, as the Company’s independent registered public accounting firm for the year ended December 31, 2025.”

Marcum LLP resigned as auditor of NEONC TECHNOLOGIES HOLDINGS, INC..

“On March 31, 2025, Marcum resigned as auditors of the Company and with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged, effective April 1, 2025, as the Company’s independent registered public accounting firm for the year ended December 31, 2025.”

CF BANKSHARES INC. dismissed Forvis Mazars, LLP as its auditor.

“On March 27, 2025, the Company notified Forvis Mazars of the Company’s engagement of Plante Moran, and the resulting dismissal of Forvis Mazars, as the Company’s independent registered public accounting firm.”

CF BANKSHARES INC. engaged Plante & Moran, PLLC as its auditor.

“Effective as of March 26, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of CF Bankshares Inc. (the "Company") approved the engagement of Plante & Moran, PLLC (“Plante Moran”) to serve as the Company's independent registered public accounting firm for the year ending December 31, 2025, subject to the completion of Plante Moran's standard client acceptance procedures.”

PEDEVCO CORP reported that prior financial statements should not be relied upon.

“(the “ Company ”), after discussion with the Company’s senior management and the Company’s independent registered public accounting firm, Marcum LLP (“ Marcum ”), concluded that the Company’s previously issued audited financial statements included in the Company’s (i) audited consolidated financial statements as of and for the fiscal year ended December 31, 2023, originally included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “ 2023 10-K ”), and (ii) audited consolidated financial statements as of and for the fiscal year ended December 31, 2022, originally included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (the “ 2022 10-K ”)(collectively, the “ Form 10-Ks ” and the “ Prior Financial Statements ”) filed with the Securities and Exchange Commission (the “ SEC ”) on March 18, 2024 and March 29, 20”

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

“On March 25, 2025, CytoSorbents Corporation (the “Company”), after consultation with the Audit Committee of the Company's Board of Directors determined that the following previously issued consolidated financial statements should no longer be relied upon, due to misstatements in inventory and stock-based compensation for restricted stock units contained in the consolidated financial statements for the year ended December 31, 2023, and should be restated”

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

“On March 28, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Adverum Biotechnologies, Inc. (the “Company”), following consultation with the Company’s management and independent registered public accounting firm, Ernst & Young LLP, concluded that certain of the Company’s previously issued financial statements should no longer be relied upon due to non-cash errors identified in the accounting for tenant improvement allowances”

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

“determined that the Company’s previously issued unaudited and audited consolidated financial statements as of and for each of the quarterly and year to date periods in 2023 and the quarterly period ended September 30, 2024 (the “Non-Reliance Periods”) should no longer be relied upon”

Roth CH Acquisition Co. engaged CBIZ CPAs P.C. as its auditor.

“On March 28, 2025, the Audit Committee of the Company’s Board of Directors engaged CBIZ CPAs as the Company’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of Roth CH Acquisition Co..

“(a) Resignation of Independent Registered Public Accounting Firm On November 1, 2024, CBIZ CPAs P.C. (“CBIZ CPAs”) acquired the attest business of Marcum LLP (“Marcum”). On March 28, 2025, Roth CH Acquisition Co. (the “Company”) was notified that Marcum resigned as the Company’s independent registered public accounting”

Hut 8 Corp. engaged KPMG LLP as its auditor.

“On March 25, 2025, 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.”

Hut 8 Corp. dismissed Raymond Chabot Grant Thornton LLP as its auditor.

“On March 25, 2025, the Audit Committee (the “Committee”) of the Board of Directors of Hut 8 Corp. (the “Company”) dismissed Raymond Chabot Grant Thornton LLP (“RCGT”) as the Company’s independent registered public accounting firm.”

CSP INC /MA/ engaged CBIZ CPAs P.C. as its auditor.

“​ As previously announced on February 14, 2025, in a filed Form 8-K with the Securities and Exchange Commission, the Audit Committee selected CBIZ CPAs P.C. (“ CBIZ ”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2025, subject to completion of CBIZ client acceptance.”

Forward Industries, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On March 28, 2025, following approval by the Company’s Board of Directors and Audit Committee, the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the new independent registered public accounting firm of the Company.”

Forward Industries, Inc. dismissed CohnReznick LLP as its auditor.

“On March 28, 2025, the Board of Directors and Audit Committee of Forward Industries, Inc. (the “Company”), approved the dismissal of CohnReznick LLP (“CohnReznick”), as the independent registered public accounting firm of the Company, effective immediately.”

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

“concluded that the Company will need to restate its audited consolidated financial statements for the year ended December 31, 2023 and the interim unaudited consolidated financial statements for each quarterly period in 2023 and in 2024”

KINETA, INC./DE engaged CBIZ CPAs P.C. as its auditor.

“On March 27, 2025, Marcum resigned as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2025, effective immediately.”

Marcum LLP resigned as auditor of KINETA, INC./DE.

“On March 27, 2025, Marcum resigned as the Company’s independent registered public accounting firm, and CBIZ CPAs was engaged to serve as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2025, effective immediately.”

READING INTERNATIONAL INC reported that prior financial statements should not be relied upon.

“Company”), after discussion with management of the Company, concluded that the interim unaudited consolidated financial statements for the quarterly periods ended June 30, 2024 and September 30, 2024 (collectively, the “Restated Periods”) included in its Quarterly Reports on Form 10-Q for the corresponding periods (collectively, the “Prior Filings”) should no longer be relied upon. The Restatement corrects a $3.6 million misstatement which relates to the incorrect measurement and removal from the financial statements for the Restated Periods of an accounts payable and accrued expenses liability.”

XTI Aerospace, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On March 24, 2025, the Audit Committee of the Company’s Board of Directors approved the engagement of CBIZ as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to the execution of an engagement letter by the Company and CBIZ.”

Marcum LLP resigned as auditor of XTI Aerospace, Inc..

“1, 2024 and 2023, and through March 24, 2025, the date Marcum informed the Company of their resignation, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Marcum on any matter of accounting principles or”

Jerash Holdings (US), Inc. engaged CBIZ CPAs P.C. as its auditor.

“On March 25, 2025, with the approval of the Audit Committee of the Company’s Board of Directors, CBIZ was engaged as the Company’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of Jerash Holdings (US), Inc..

“On March 24, 2025, the Company was notified by Marcum that Marcum resigned as the Company’s independent registered public accounting firm.”

Rackspace Technology, Inc. engaged KPMG LLP as its auditor.

“On March 21, 2025 , following a competitive bid process, the Audit Committee approved the appointment of KPMG LLP ("KPMG") to serve as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Rackspace Technology, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“The Audit Committee (the "Audit Committee") of the Board of Directors of Rackspace Technology, Inc. (the "Company") dismissed PricewaterhouseCoopers LLP ("PwC") as the Company's independent registered public accounting firm on March 21, 2025.”