Auditor Changes

CECO ENVIRONMENTAL CORP dismissed BDO USA, P.C. as its auditor.

“notified BDO USA, P.C. ("BDO") of its dismissal as the Company's independent registered public accounting firm, effective as of February 28, 2025”

NITCHES INC dismissed Olayinka Oyebola & Co. as its auditor.

“On October 30, 2024, Nitches, Inc. the Company dismissed Olayinka Oyebola & Co. (“OOC”).”

NITCHES INC engaged RBSM LLP as its auditor.

“On or around October 21, 2024, Nitches, Inc. (the “Company”) engaged and executed an agreement with RBSM LLP (“RBSM”), as the Company’s new independent accountant to replace OOC.”

Polomar Health Services, Inc. reported that prior financial statements should not be relied upon.

“the Company concluded that the accounting treatment relating to the Company’s September 30, 2024 acquisition of Polomar Specialty Pharmacy, LLC, a Florida limited liability company (“Polomar”), whereby, among other things, the Company acquired 100% of Polomar in exchange for the issuance of shares of the Company’s common stock, and Polomar became the wholly-owned subsidiary of the Company (the “Acquisition”), as previously disclosed in the Original Form 10-Q, should no longer be relied upon.”

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 Xencor, Inc., a Delaware corporation (the “Company”), dismissed RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm, effective immediately.”

Xenon Pharmaceuticals Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On March 3, 2025, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Xenon Pharmaceuticals Inc. dismissed KPMG LLP as its auditor.

“On March 3, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Xenon Pharmaceuticals Inc. (the “Company”) dismissed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm.”

COMMUNITY TRUST BANCORP INC /KY/ dismissed Forvis Mazars as its auditor.

“the Company notified Forvis Mazars, which served as the Company’s independent auditors, of its dismissal effective immediately following Forvis Mazars’s completion of its audit of the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2024”

COFFEE HOLDING CO INC engaged CBIZ CPAs P.C. as its auditor.

“CBIZ CPAs P.C. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending October 31, 2025”

Marcum LLP resigned as auditor of COFFEE HOLDING CO INC.

“ovember 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum LLP (“Marcum”). On February 26, 2025, Coffee Holding”

OIL STATES INTERNATIONAL, INC engaged Deloitte & Touche LLP as its auditor.

“On February 27, 2025, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as its new independent registered public accounting firm.”

OIL STATES INTERNATIONAL, INC dismissed Ernst & Young LLP as its auditor.

“On February 27, 2025, the Audit Committee of the Board of Directors (the “Audit Committee”) of Oil States International, Inc. (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm.”

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

“on February 27, 2025, the Board, after discussion with management, reached a determination that the Company’s consolidated financial statements and related disclosures as of and for the year ended December 31, 2020 included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020 should no longer be relied upon”

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

“On March 3, 2025, The Bancorp, Inc. (the “Company”) inappropriately filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2024 (the “Annual Report”). After receiving notification on March 3, 2025 from the Company’s independent public accounting firm, Crowe LLP, on March 4, 2025, the Audit Committee of the Board of Directors concluded that the Company’s filed financial statements for the fiscal years ended December 31, 2022 through 2024 as shown in the Annual Report, should no longer be relied upon because the Company’s independent public accounting firm, Crowe LLP, did not provide final approval to include the audit opinion with respect to the fiscal year ended December 31, 2024 and the consent to the incorporation by reference of the audit report in certain registration statements that were included with the Annual Report. Further, the Company’s prior independent public accounting firm, Grant Thornton LLP, also did not provide approval to include its audit opinio”

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

“On March 4, 2025, the Audit Committee of Marizyme, Inc., a Nevada corporation (the “Company”), after discussions with the Company’s management concluded that the Company’s previously issued financial statements as of and for the quarterly periods ended March 31, 2024 and June 30, 2024 (the “Non-Reliance Period”) should no longer be relied upon due to misstatements that are described below and that we would restate such financial statements to make the necessary accounting corrections.”

QuidelOrtho Corp engaged KPMG LLP as its auditor.

“on February 28, 2025, the Audit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 28, 2025.”

QuidelOrtho Corp dismissed Ernst & Young LLP as its auditor.

“The Company invited several public accounting firms to participate in this process, including Ernst & Young LLP (“EY”), the Company’s independent registered public accounting firm for the fiscal year ended December 29, 2024. As a result of this process, on February 28, 2025, the Audit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 28, 2025. This action effectively dismissed E&Y as the Company’s independent registered public accounting firm, effective as of February 28, 2025.”

CRAWFORD & CO engaged KPMG LPP as its auditor.

“On March 4, 2025, the Company engaged KPMG as its independent registered public accounting firm for the fiscal year ending December 31, 2025.”

CRAWFORD & CO dismissed Ernst & Young LLP as its auditor.

“the subsequent interim period through March 3, 2025, the effective date of EY’s dismissal”

MIDDLESEX WATER CO engaged PricewaterhouseCoopers LLP as its auditor.

“On February 28, 2025, the Audit Committee of the Board of Directors of Middlesex Water Company (the “Company”) approved the appointment of PricewaterhouseCoopers LLP (“PwC”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2025, subject to PwC’s completion of its standard client acceptance procedures.”

MIDDLESEX WATER CO dismissed Baker Tilly US, LLP as its auditor.

“On February 28, 2025, the Audit Committee of the Board of Directors of Middlesex Water Company (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effective March 3, 2025.”

Strategic Education, Inc. engaged Deloitte & Touche LLP as its auditor.

“On February 25, 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”

Strategic Education, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“the Committee approved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm. PwC was dismissed on February 27, 2025.”

Bimergen Energy Corp engaged Fortune CPAs as its auditor.

“On February 26, 2025, after review and recommendation of the Committee, we appointed Fortune CPAs (“Fortune”) as the Company’s new independent registered public accounting firm for and with respect to the year ending December 31, 2024.”

Bimergen Energy Corp dismissed Farber Hass Hurley LLP as its auditor.

“Effective February 26, 2025, Bimergen Energy Corporation (the “Company”), dismissed Farber Hass Hurley LLP (“FHH”) as the Company’s independent registered public accounting firm.”

Photozou Holdings, Inc. engaged Bush & Associates CPA LLC as its auditor.

“illespie & Associates, PLLC (“Gillespie”) as the Company’s independent registered public accounting firm. There were no (1) disagreements between the Company and Gillespie regarding accounting principles, financial statement disclosures, or auditing scope or procedures, as defined in Item 304(a)(1)(iv) of Regulation S-K, nor (2) reportable events as outlined in Item 304(a)(1)(v) of Regulation S-K. The Company has provided Gillespie with a copy of the foregoing disclosures it is making in this Current Report on Form 8-K prior to its filing and requested, in accordance with applicable practices, that Gillespie furnish a letter addressed to the Securities and Exchange Commission (“SEC”) stating whether or not it agrees with the statements made herein. Attached as Exhibit 16.1 is a copy of the Gillespie letter, dated February 27, 2025 . (b) Engagement of New Independent Registered Public Acc”

Photozou Holdings, Inc. dismissed Michael Gillespie & Associates, PLLC as its auditor.

“ccountant (a) Dismissal of Independent Registered Public Accounting Firm On January 13, 2025, the Board of Directors of Photozou Holdings, Inc. (or the “Company”) approved the dismissal of Michael Gillespie & Associates, PLLC (“Gillespie”) as the Company’s independent registered public accounting firm.”

LiveWire Group, Inc. engaged KPMG LLP as its auditor.

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

LiveWire Group, Inc. dismissed Ernst & Young LLP as its auditor.

“(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.”

CoreCard Corp engaged Cherry Bekaert LLP as its auditor.

“Appointment of New Independent Registered Public Accounting Firm The Audit Committee (the “Committee”) of the Board of Directors (the “Board”) of CoreCard Corporation (the “Company”) recently conducted a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. The Committee invited several public accounting firms to participate in this process. As a result of this process, the Committee approved the engagement of Cherry Bekaert LLP (“Cherry Bekaert”) as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2025, which engagement was effective February 28, 2025.”

Farmland Partners Inc. engaged Crowe LLP as its auditor.

“roposals from several accounting firms and conducted an evaluation process in connection with the selection of the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025. As a result of such evaluation, on February 25, 2025, the Audit Committee elected to (i) dismiss Plante & Moran, PLLC (“ Plante Moran ”) as the Company’s independent registered public accounting firm, at which time the auditor-client relationship with Plante Moran effectively ceased, and (ii) engage Crowe LLP (“ Crowe ”) as the Company’s new independent registered public accounting firm, effective as of February 25, 2025. The Company notified Plante Moran of such action on February 25, 2025. The audit reports of Plante Moran on the Company’s financial statements as of and for the fiscal years ended December 31, 2024 and 2023 did not contain any adverse opinion or disclaimer”

Farmland Partners Inc. dismissed Plante & Moran, PLLC as its auditor.

“on February 25, 2025, the Audit Committee elected to (i) dismiss Plante & Moran, PLLC (“ Plante Moran ”) as the Company’s independent registered public accounting firm”

Black Stone Minerals, L.P. engaged Deloitte & Touche LLP as its auditor.

“On February 26, 2025, the Audit Committee approved the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm beginning with the Company’s fiscal quarter ending March 31, 2025, effective immediately.”

Black Stone Minerals, L.P. dismissed Ernst & Young LLP as its auditor.

“On February 26, 2025, the Audit Committee of the Board of Directors of Black Stone Minerals GP, L.L.C., the general partner of Black Stone Minerals, L.P. (the “Company”), chose not to renew the engagement of Ernst & Young LLP (“Ernst & Young”) as the Company’s independent registered public accounting firm, effective as of February 26, and notified Ernst & Young that it was dismissed as the Company’s independent registered public accounting firm.”

CRH PUBLIC LTD CO engaged Deloitte & Touche LLP as its auditor.

“On February 24, 2025, the Audit Committee of the Board of Directors of CRH plc (the “Company”) approved the engagement of Deloitte & Touche LLP (“Deloitte U.S.”) as its independent registered public accounting firm for the year ending December 31, 2025 and related interim periods, effective February 28, 2025 (the “Effective Date”).”

UPBOUND GROUP, INC. dismissed Ernst & Young LLP as its auditor.

“On February 24, 2025, the Audit and Risk Committee of the Board of Directors of Upbound Group, Inc. (the “Company”) decided to (i) dismiss Ernst & Young LLP (“E&Y”) as the Company’s independent registered public accounting firm”

BrightSpire Capital, Inc. engaged Deloitte & Touche LLP as its auditor.

“the appointment of Deloitte & Touche LLP ("Deloitte") to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025”

BrightSpire Capital, Inc. dismissed Ernst & Young LLP as its auditor.

“Ernst & Young LLP (“E&Y”), which had previously served as the Company’s independent registered public accounting firm, was invited to participate in this process. As a result of this competitive selection process, on February 24, 2025, the Audit Committee approved (i) the appointment of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, and (ii) the dismissal of E&Y as the Company’s independent registered public accounting firm, effective February 24, 2025.”

PharmaCyte Biotech, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On February 21, 2025, the Audit Committee of the Company’s Board of Directors accepted the resignation of Marcum and approved the engagement of CBIZ CPAs P.C. to serve as the Company’s independent registered public accounting firm.”

Marcum LLP resigned as auditor of PharmaCyte Biotech, Inc..

“(the “Company”) was notified by Marcum LLP (“Marcum”) that Marcum resigned as the independent registered accounting firm of the Company. Based on information provided by Marcum, effective November 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum. On February 21, 2025, the Audit Committee of the Company’s Board of Directors accepted the resignation of Marcum and approved the engagement of CBIZ CPAs P.C.”

ATIF Holdings Ltd engaged Li CPA LLC as its auditor.

“ebruary 26, 2025, the Audit Committee approved the appointment of Li CPA LLC (“ Li CPA ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the fiscal year ending”

ATIF Holdings Ltd dismissed ZH CPA, LLC as its auditor.

“Company ”) dismissed ZH CPA, LLC (“ ZH ”) as the Company’s independent registered public accounting firm, effective February 26, 2025. For the fiscal years ended July 31, 2024 and 2023, ZH’s audit reports on the Company’s financial statements contained an emphasis of a matter for going concern, but otherwise did not contain any adverse opinion or disclaimer of opinion, nor was it qualified as to audit scope or accounting principles. During the fiscal year ended July 31, 2024 and any subsequent interim period through the date of dismissal, February 26, 2025, there were no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the”

ENVIRI Corp dismissed PwC as its auditor.

“PwC's dismissal as the Company's independent registered public accounting firm and the engagement of Deloitte as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, each became effective immediately after the Company filed its Annual Report on Form 10-K for the year ended December 31, 2024 with the SEC”

ENVIRI Corp engaged Deloitte as its auditor.

“the engagement of Deloitte as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025, each became effective immediately after the Company filed its Annual Report on Form 10-K for the year ended December 31, 2024 with the SEC”

Outdoor Holding Co reported that prior financial statements should not be relied upon.

“On February 24, 2025, the Audit Committee, after consultation with the Company’s management and its accounting advisors and consultants, concluded that the previously reported financial statements as of and for (i) the years ended March 31, 2020, 2019 and 2018 and December 31, 2017, (ii) all interim periods within such years and (iii) the transition period (the “ Transition Period ”) from January 1, 2018 to March 31, 2018 (collectively, the “ Prior Periods ”), including the auditors’ reports on the financial statements for all fiscal years within the Prior Periods and the Transition Period (collectively, the “ Prior Period Financial Statements ”), should no longer be relied upon due to errors in such financial statements”

Iveda Solutions, Inc. engaged Weinberg & Company, P.A. as its auditor.

“On February 21, 2025, after review and recommendation of the Committee, we appointed Weinberg & Company, P.A., Certified Public Accountants (“Weinberg”) as the Company’s new independent registered public accounting firm”

Iveda Solutions, Inc. dismissed Kreit & Chiu CPA LLP as its auditor.

“ismissal of Previous Independent Registered Public Accounting Firm On February 21, 2025, Iveda Solutions, Inc. (the “ Company ”) dismissed Kreit & Chiu CPA LLP (“Kreit”) as the Company’s independent registered public accounting firm, effective immediately, During”

TRANSUITE.ORG INC. engaged JP Centurion & Partners PLT as its auditor.

“On February 21, 2025, the Board of Directors of the Company approved the appointment of JP Centurion & Partners PLT (“JP Centurion”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2024.”