Auditor Changes

Free Flow USA, Inc. dismissed Yusufali & Associates, PC as its auditor.

“On October 28, 2024 the Securities & Exchange Commission informed the Company that registration of Yusufali & Associates, PC, the independent registered accounting firm for Free Flow USA, Inc. (“the Company”) with PCA OB had been revoked. The Company filed an 8K on November 1, 2024. The action to revoke the registration of Company’s auditors and engage new auditors was approved by the Board of Directors. No audit committee exists, other than the members of the Board of Directors. The Company and Yusufali have not, during the two most recent fiscal years and any subsequent interim period preceding Yusufali & Associates’ registration revocation (dismissal), had no disagreements among themselves (Company with Yusufali & Associates, P.C.) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolve”

Quoin Pharmaceuticals, Ltd. engaged CBIZ CPAs P.C. as its auditor.

“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 Quoin Pharmaceuticals, Ltd..

“On March 18, 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.”

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

“On March 16, 2025, the Audit Committee of the Board of Directors of Microvast Holdings, Inc. (the “Company”), after consultation with the Company’s management and its accounting advisors, concluded that the previously reported financial statements as of and for the quarterly periods ended June 30, 2024 and September 30, 2024, should no longer be relied upon due to errors in such financial statements.”

Forge Global Holdings, Inc. engaged KPMG LLP as its auditor.

“On March 14, 2025, upon the completion of a comprehensive selection process, the Audit Committee (the “Audit Committee”) of the Board of Directors of Forge Global Holdings, Inc. (the “Company”) approved (1) the dismissal of Ernst & Young LLP (“EY”) as the Company's independent registered public accounting firm, effective immediately, and (2) the appointment 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.”

Forge Global Holdings, Inc. dismissed Ernst & Young LLP as its auditor.

“On March 14, 2025, upon the completion of a comprehensive selection process, the Audit Committee (the “Audit Committee”) of the Board of Directors of Forge Global Holdings, Inc. (the “Company”) approved (1) the dismissal of Ernst & Young LLP (“EY”) as the Company's independent registered public accounting firm, effective immediately, and (2) the appointment 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.”

STIFEL FINANCIAL CORP engaged KPMG LLP as its auditor.

“On March 14, 2025, upon the completion of a comprehensive selection process, the Audit Committee of the Board of Directors of Stifel Financial Corp. (the "Company") approved (1) the dismissal of Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm, effective immediately, and (2) the appointment 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.”

STIFEL FINANCIAL CORP dismissed Ernst & Young LLP as its auditor.

“On March 14, 2025, upon the completion of a comprehensive selection process, the Audit Committee of the Board of Directors of Stifel Financial Corp. (the "Company") approved (1) the dismissal of Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm, effective immediately, and (2) the appointment 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.”

ImmunityBio, Inc. engaged Deloitte & Touche LLP as its auditor.

“On March 13, 2025, the Audit Committee approved the engagement of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to Deloitte's customary client acceptance procedures.”

ImmunityBio, Inc. dismissed Ernst & Young LLP as its auditor.

“On March 13, 2025, the Audit Committee of the Board of Directors (the "Audit Committee") of ImmunityBio, Inc. (the "Company"), approved the dismissal of Ernst & Young LLP ("EY") as the Company's independent registered public accounting firm.”

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

“n the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2024, originally filed with the SEC on November 12, 2024 (the “Q3 Form 10-Q” and such affected periods, the “Affected Periods”), should no longer be relied upon due to the accounting matter described below and should be amended and restated. Similarly, any previously issued or filed reports, earnings releases, and investor presentations or other communications describing the Company’s unaudited condensed consolidated financial statements and other related financial information covering the Affected Periods should no longer be relied upon The accounting matter relates to the incorrect accounting treatment for debt accounting related to the January 30, 2024 transaction whereby the then existing 5% original issue discount senior secured convertible debentures (the “Original Debenture”) were exchanged”

AGL Private Credit Income Fund engaged Ernst & Young LLP as its auditor.

“On March 13, 2025, upon the recommendation of the Audit Committee of the Board, the Board approved the appointment of Ernst & Young LLP (“EY”) to serve as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2025.”

AGL Private Credit Income Fund dismissed Deloitte & Touche LLP as its auditor.

“On March 13, 2025, the Board of Directors (the “Board”) of AGL Private Credit Income Fund (the “Company”) dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm.”

FULL HOUSE RESORTS INC dismissed Deloitte & Touche LLP as its auditor.

“Also, on March 14, 2025, the Audit Committee approved the termination of the Company’s engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, which was then serving in such capacity, and notified Deloitte that it would be dismissed as the independent registered public accounting firm of the Company, effective as of such date.”

FULL HOUSE RESORTS INC engaged Ernst & Young LLP as its auditor.

“On March 14, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Full House Resorts, Inc. (the “Company”) approved the engagement of Ernst & Young LLP (“EY”) as the new independent registered public accounting firm to perform independent audit services for the Company for the fiscal year ending December 31, 2025, effective immediately.”

Capstone Energy Plus, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On March 14, 2025, the Audit Committee of the Board of Directors approved the engagement of CBIZ as the Company's independent registered public accounting firm. As a result, the dismissal of Marcum and the engagement of CBIZ have each become effective on March 14, 2025”

Capstone Energy Plus, Inc. dismissed Marcum LLP as its auditor.

“On March 14, 2025, the Audit Committee of the Board of Directors approved the engagement of CBIZ as the Company's independent registered public accounting firm. As a result, the dismissal of Marcum and the engagement of CBIZ have each become effective on March 14, 2025”

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

“the Audit Committee concluded that the Affected Financials should no longer be relied upon”

MARKETWISE, INC. dismissed Deloitte & Touche LLP as its auditor.

“On March 14, 2025, the Audit Committee of the Board of Directors of MarketWise, Inc. (the "Company") approved the dismissal of Deloitte & Touche LLP as the Company's independent registered public accounting firm.”

Palisades Venture Inc. engaged Raj Gupta & Co, Chartered Accountants as its auditor.

“The board of directors of the Company, acting as the audit committee, approved the appointment of Raj Gupta & Co, Chartered Accountants as the Company’s independent registered public accountant firm for the year ending December 31, 2024 and the quarters ended March 31, 2025; June 30, 2025 and September 30, 2025 effective immediately.”

M & K CPA’s PLLC resigned as auditor of Palisades Venture Inc..

“On March 14, 2025, The Company confirmed that M & K CPA’s PLLC, resigned as the Company’s independent auditors.”

MAGNACHIP SEMICONDUCTOR Corp engaged E&Y as its auditor.

“engagement of E&Y to serve as the Company’s independent registered public accounting firm, for the fiscal year ending December 31, 2025”

MAGNACHIP SEMICONDUCTOR Corp dismissed Samil PricewaterhouseCoopers as its auditor.

“On March 11, 2025, the Audit Committee of the Company approved the dismissal of Samil PWC as the Company’s independent registered public accounting firm”

MAGNACHIP SEMICONDUCTOR Corp engaged Ernst & Young Han Young as its auditor.

“Engagement of new independent registered public accounting firm: Following approval of the Audit Committee, on March 11, 2025, the Company engaged Ernst & Young Han Young (“ E&Y ”) to serve as the Company’s independent registered public accounting firm, for the fiscal year ending December 31, 2025, to be effective following the completion of Samil PWC’s engagement, and contingent upon the execution of a satisfactory engagement letter with the Company following completion of E&Y’s standard client acceptance procedures. The decision to change the Company’s independent registered public accounting firm was the result of the competitive request-for-proposal process undertaken by the Company unde”

MAGNACHIP SEMICONDUCTOR Corp dismissed Samil PricewaterhouseCoopers as its auditor.

“Dismissal of independent registered public accounting firm: On March 11, 2025, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of Magnachip Semiconductor Corporation (the “ Company ”) approved the dismissal of Samil PricewaterhouseCoopers (“ Samil PWC ”) as the Company’s independent registered public accounting firm, effective upon the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2024.”

EQUATOR Beverage Co reported that prior financial statements should not be relied upon.

“on March 10, 2025, the board of directors of the Company determined, upon the recommendation of the Company’s management, and in consultation with the Company’s independent registered public accounting firm, that the Company should restate its previously issued financial statements for the three and nine months ended September 30, 2024”

Eagle Bancorp Montana, Inc. reported that prior financial statements should not be relied upon.

“management, after discussion with the Company’s independent registered public accounting firm, Moss Adams, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Impacted Statement of Cash Flows should no longer be relied upon due to the inaccuracies described above”

Laird Superfood, Inc. engaged KPMG LLP as its auditor.

“On March 10, 2025, the Board approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately, subject to completion of its standard client acceptance procedures.”

Laird Superfood, Inc. dismissed Moss Adams LLP as its auditor.

“On March 10, 2025, the Board of Directors (the “Board”) of Laird Superfood, Inc. (the “Company”) approved the dismissal of Moss Adams LLP (“Moss Adams,”) the Company’s independent registered public accounting firm, such action dismissing Moss Adams effective immediately.”

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

“On March 13, 2025, with the approval of the Company’s Audit Committee and Board of Directors, CBIZ 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 Longeveron Inc..

“On March 13, 2025, Longeveron Inc. (the "Company") was notified by Marcum LLP ("Marcum") that Marcum resigned as the Company’s independent registered public accounting firm.”

PHOENIX MOTOR INC. engaged Yu Certified Public Accountant PC as its auditor.

“the Board approved the engagement of Yu Certified Public Accountant PC ("Yu CPA") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective as of March 13, 2025.”

PHOENIX MOTOR INC. dismissed Marcum Asia CPAs LLP as its auditor.

“the Board approved the dismissal of Marcum Asia CPAs LLP ("Marcum Asia") as the Company’s independent registered public accounting firm, effective as of March 7, 2025.”

BAR HARBOR BANKSHARES engaged Crowe LLP as its auditor.

“On March 13, 2025, based on the recommendation of the Audit Committee of the Board of Directors, the Company engaged Crowe LLP to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

BAR HARBOR BANKSHARES dismissed RSM US LLP as its auditor.

“On March 11, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Bar Harbor Bankshares (the “Company”) approved the dismissal of the Company’s current independent registered public accounting firm, RSM US LLP (“RSM”), and formally notified RSM that they would not be retained as the Company’s independent registered public accounting firm, for the fiscal year ending December 31, 2025.”

LENNOX INTERNATIONAL INC engaged Ernst & Young LLP as its auditor.

“On March 7, 2025, the Audit Committee approved the engagement of Ernst & Young LLP ("EY") as the Company’s independent registered public accounting firm for the Company’s 2025 Audit.”

LENNOX INTERNATIONAL INC dismissed KPMG LLP as its auditor.

“KPMG LLP (“KPMG”), Lennox International Inc.'s (the “Company”) independent registered public accounting firm, has served as the Company’s auditor since 2002.”

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

“of the proceeds from the sale of future royalties as part of our non-routine transactions, and (ii) a deficiency in the design of controls related to the evaluation of certain tax legislation, which together led to the restatement of the Company’s audited financial statements for the year ended December 31, 2023 and the unaudited financial statements for the quarterly periods ended March 31, 2024, June 30, 2024 and September 30, 2024.”

Xencor Inc engaged KPMG LLP as its auditor.

“On February 27, 2025, the Audit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm, effective as of March 3, 2025.”

Xencor Inc dismissed RSM US LLP as its auditor.

“On February 27, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of the Company, dismissed RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm, effective immediately.”

Winvest Group Ltd engaged J&S Associate PLT as its auditor.

“On March 13, 2025, the Board of Directors approved the engagement of J&S Associate PLT ("New Auditor") as the Company's independent registered public accounting firm, effective immediately.”

CORETAG, INC. engaged Boladale Lawal & Co. Chartered Accountants as its auditor.

“On March 10, 2025, the Company engaged Boladale Lawal & Co. Chartered Accountants ("BLC") as the Company's independent PCAOB approved registered public accounting firm for the quarter ending June 30, 2024, to date.”

GreenGrowth CPAs resigned as auditor of CORETAG, INC..

“On September 17, 2024, Coretag, Inc. (the "Company") received notification from its auditors GreenGrowth CPAs ("GreenGrowth") that they officially resigned as the Company's auditors because the Company filed a Form 10-Q for the quarter ended June 30, 2024, on August 29, 2024, with the Securities & Exchange Commission, without GreenGrowth's review and approval and without filing a Form 8-K for change of auditors.”

Core Scientific, Inc./tx engaged KPMG LLP as its auditor.

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

Core Scientific, Inc./tx dismissed Marcum LLP as its auditor.

“Marcum LLP (“Marcum”), the Company’s prior independent registered public accounting firm, was informed on March 12, 2025 that it was dismissed as the Company’s independent registered public accounting firm.”

ArriVent BioPharma, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On March 11, 2025, the Audit Committee appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

ArriVent BioPharma, Inc. dismissed KPMG LLP as its auditor.

“On March 11, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of ArriVent BioPharma, Inc. (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm.”

NATURAL HEALTH TRENDS CORP engaged CBIZ CPAs P.C. as its auditor.

“subsequent to the filing of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2024, Marcum resigned and, with the approval of the Audit Committee, 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 NATURAL HEALTH TRENDS CORP.

“subsequent to the filing of the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2024, Marcum resigned and, with the approval of the Audit Committee, CBIZ was engaged as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

POTBELLY CORP engaged KPMG as its auditor.

“the Audit Committee of the Board of Directors of the Company selected KPMG as the Company’s independent registered public accounting firm”