Auditor Changes

Freight Technologies, Inc. dismissed Marcum LLP as its auditor.

“ugust 22, 2024, Marcum LLP (“Marcum”) was retained as the independent registered public accounting firm of Freight Technologies,”

NFiniTi inc. engaged FM Financial Services LLC as its auditor.

“On January 8, 2025, the Company engaged and executed an agreement with Faiza Mehmood of FM Financial Services LLC (“FM Financial Services LLC”), as the Company’s new independent accountant to replace GreenGrowth.”

NFiniTi inc. dismissed GreenGrowth CPAs as its auditor.

“On January 7, 2025, NFiniTi Inc. (the “Company”) dismissed its independent accountant GreenGrowth CPAs (“GreenGrowth”).”

FinTrade Sherpa, Inc. engaged Davidson & Company LLP as its auditor.

“On January 2, 2025, the Audit Committee approved the engagement of Davidson as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately.”

Smythe LLP resigned as auditor of FinTrade Sherpa, Inc..

“hey have engaged Davidson & Company LLP (the new auditor “Davidson”) to replace Smythe LLP (the former auditor “Smythe”)”

Vocodia Holdings Corp engaged Pirpra & Co. LLP. as its auditor.

“On January 8, 2025, the Board of Directors and the Audit Committee appointed Pirpra & Co. LLP. (“Pipra”) to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024.”

Rosenberg Rich Baker Berman, P.A. resigned as auditor of Vocodia Holdings Corp.

“was informed by Rosenberg Rich Baker Berman, P.A. (“RRBB”) that RRBB will be resigning as the Company’s independent registered public accounting firm effective January 6, 2025.”

T3 Defense Inc. reported that prior financial statements should not be relied upon.

“0, 2024 (the “Prior Quarterly Filings”), should no longer be relied upon due to errors identified in the financial statements.”

Flux Power Holdings, Inc. engaged Haskell & White LLP as its auditor.

“On January 6, 2025, the Audit Committee of the Company completed its selection process and approved the appointment of Haskell & White LLP (“Haskell & White”) as the Company’s independent registered public accounting firm for the year ending June 30, 2025”

Baker Tilly US, LLP resigned as auditor of Flux Power Holdings, Inc..

“On January 6, 2025, Flux Power Holdings, Inc. (the “Company,” “we,” or “us”) was notified by Baker Tilly US, LLP (“Baker Tilly”) that it would not stand for re-election as the Company’s independent registered public accounting firm upon completion of its audit for the fiscal year ended June 30, 2024.”

Sustainable Projects Group Inc. engaged AOGB CPA Limited as its auditor.

“On 2 January, 2025 (the “Engagement Date”), the Company engaged AOGB CPA Limited (“AOGB”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2024.”

Sustainable Projects Group Inc. dismissed Centurion ZD CPA & Co. as its auditor.

“On 2 January, 2025, Sustainable Projects Group Inc. (the “Company”) dismissed Centurion ZD CPA & Co. (“Centurion”) as the Company’s independent registered public accounting firm, effective immediately.”

POTBELLY CORP engaged KPMG LLP as its auditor.

“On January 3, 2025, after completing a competitive process, the Audit Committee (the “Audit Committee”) of the Board of Directors of Potbelly Corporation (the “Company”) selected KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 27, 2025, subject to completion of KPMG’s standard client acceptance procedures and execution of an engagement letter.”

POTBELLY CORP dismissed Deloitte & Touche LLP as its auditor.

“This process also resulted in the effective dismissal of Deloitte & Touche LLP (“Deloitte”), the Company’s prior independent registered public accounting firm.”

Apple iSports Group, Inc. reported that prior financial statements should not be relied upon.

“the Company’s management concluded that the Company's Previously Issued Financial Statements should be restated and no longer relied upon due to the Company not appropriately accounting for the total number of common shares outstanding and the amount of corporate expenses.”

Yubo International Biotech Ltd engaged HHL Advisors Group as its auditor.

“On December 26, 2024, the Company engaged HHL Advisors Group (“HHL”) as its new independent registered public accountant, effective January 2, 2025.”

Yubo International Biotech Ltd dismissed Michael T. Studer CPA P.C. as its auditor.

“On December 26, 2024, Yubo International Biotech Limited, a New York corporation (the “Company”), dismissed Michael T. Studer CPA P.C. (“MTS CPA”) as the Company’s independent registered public accounting firm”

TuHURA Biosciences, Inc./NV engaged Cherry Bekaert LLP as its auditor.

“On December 27, 2024, following the completion of the Merger, the Audit Committee of the Company’s board of directors unanimously approved the appointment of Cherry Bekaert as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024.”

TuHURA Biosciences, Inc./NV dismissed Marcum LLP as its auditor.

“On December 31, 2024, as a result of completion of the Merger, Marcum was informed that it was dismissed as the Company’s independent registered public accounting firm.”

Accustem Sciences Inc. engaged Mercurius & Associates LLP as its auditor.

“une 17, 2024, Mercurius & Associates LLP PCAOB no. 3223 (“Mercurius”) was appointed as Accustem Sciences, Inc.’s”

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

“On December 10, 2024, the audit committee of Next Technology Holding Inc (formerly known as WeTrade Group Inc. (the “Company”)), after discussion with the management of the Company, and in consultation with the Company’s independent registered public accounting firm, concluded that Form 10-Q for the quarter ended June 30, 2024 filed on August 21, 2024 (the “Original Filing”) was not fully reviewed by the auditor and should no longer be relied upon.”

Sino American Oil Co engaged Michael Gillespie as & Associates, PLLC as its auditor.

“On August 28, 2024, the Board of Directors approved the engagement of Michael Gillespie as & Associates, PLLC (PCAOB ID: 6108) as the Company’s independent registered public accounting firm to review and/or audit any periods subsequent to September 30, 2022.”

Sino American Oil Co dismissed BF Borgers CPA PC as its auditor.

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

Medicale Corp. engaged Victor Mokuolu, CPA PLLC as its auditor.

“On December 31, 2024, the Board of Directors of the Company approved the appointment of Victor Mokuolu, CPA PLLC ("VMCPA") as the Company's new independent registered public accounting firm for the fiscal year ending September 30, 2024”

Medicale Corp. dismissed GreenGrowth CPAs as its auditor.

“On December 31, 2024, the Board of Directors of Medicale Corp. (the "Company") approved the dismissal of GreenGrowth CPAs ("Greengrowth") as the Company's independent registered public accounting firm, effective immediate”

Loop Media, Inc. engaged Grassi & Co., CPAs, P.C. as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On December 30, 2024, the Company’s Board of Directors approved the engagement of Grassi & Co., CPAs, P.C. (“ Grassi ”) as the Company’s new independent registered public accounting firm for the fiscal year ending September 30, 2025, effective immediately.”

Loop Media, Inc. dismissed Marcum LLP as its auditor.

“.01 Changes in Registrant’s Certifying Accountant (a) Termination of Previous Independent Registered Accounting Firm On December 30, 2024, Marcum LLP (“ Marcum ”) was dismissed by the Company’s Board of Directors as the Company’s”

Accustem Sciences Inc. engaged Mercurius LLP as its auditor.

“On June 17, 2024, Mercurius LLP ("Mercurius") was appointed as Accustem Sciences, Inc.’s (the "Company") independent registered public accounting firm.”

T-REX Acquisition Corp. reported that prior financial statements should not be relied upon.

“E ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED AUDIT REPORT OR COMPLETED On December 21, 2024, our Audit Committee concluded after considering the recommendations of management and based on communications with Integritat CPA, the Company's independent registered public accounting firm, that the Company's audited financial statements for the year ended June 30, 2024 reflected in its Form 10-K previously filed on November 21, 2024 (the "10-K"), and the related notes and schedules should not be relied upon (the "Non-Reliance Period"). The 10-K has been restated for an omitted accrual of approximately $15,000 for the Company's obligation to settle Note Payable Incentives by the issuance of restricted common stock to note holders.”

Tortoise Capital Series Trust engaged Tait, Weller & Baker LLP as its auditor.

“At a meeting held on October 2, 2024, the Board of Trustees of the Trust approved the engagement of Tait, Weller & Baker LLP to serve as the independent registered public accounting firm for the Fund.”

SUIC Worldwide Holdings Ltd. engaged HHL LLP as its auditor.

“concurrent with the dismissal of James Pai CPA PLLC, the Company, upon the board of directors’ approval, engaged HHL LLP as its new independent registered public accounting firm”

SUIC Worldwide Holdings Ltd. dismissed James Pai CPA PLLC as its auditor.

“On December 23, 2024, SUIC Worldwide Holdings Ltd. (the “Company”) dismissed its independent registered public accounting firm, James Pai CPA PLLC”

SILVER STAR PROPERTIES REIT, INC engaged CBIZ CPAs P.C. as its auditor.

“On December 24, 2024 (the “Engagement Date”), Silver Star Properties REIT, Inc. (the “Registrant” or the “Company”) engaged CBIZ CPAs P.C. (“CBIZ CPAs”) as its independent registered public accounting firm for the Company’s fiscal years ended December 31, 2024 and 2023.”

REALLOYS INC. engaged Victor Mokuolo CPA PLLC as its auditor.

“On December 20, 2024, the Company engaged Victor Mokuolo CPA PLLC as its new independent registered public accounting firm, for the audit of the Company’s consolidated financial statements for the year ended December 31, 2024.”

REALLOYS INC. dismissed Turner, Stone & Company, L.L.P. as its auditor.

“On December 20, 2024, Blackboxstocks Inc. (the “Company”) dismissed Turner, Stone & Company, L.L.P. (“Turner Stone & Company”) as its independent registered public accounting firm.”

Velo3D, Inc. engaged Frank, Rimerman + Co. LLP as its auditor.

“On December 21, 2024, with the approval of the Audit Committee of the Board of Directors of the Company, the Company engaged Frank, Rimerman + Co. LLP (“Frank, Rimerman”) as the Company’s new independent registered public accounting firm.”

Velo3D, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“as previously reported on November 27, 2024, on November 22, 2024, the Audit Committee of the Board of Directors of Velo3D, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm and PwC’s dismissal became effective immediately.”

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

“On December 20, 2024, the Company’s audit committee of the Board of Directors (the “Audit Committee”), based on the recommendation of, and after consultation with, the Company’s management, concluded that: (i) the Company’s Revolver balance should be included as a current liability on the Company’s balance sheet, rather than as a noncurrent liability of the balance sheet; and (ii) the Company’s audited financial statements for the year ended October 31, 2023, and the financial statements for the quarters ended January 31, 2024 and 2023, April 30, 2024 and 2023, July 31, 2024 and 2023 (collectively, the “Non-Reliance Periods”), as reported in the Company’s annual Report on Form 10-K filed on December 20, 2023 and in the Company’s Quarterly Reports on Form 10-Qs filed on March 13, 2024, March 14, 2023, June 10, 2024, June 12, 2023, September 11, 2024 and September 12, 2023 should no longer be relied upon”

BROADWAY FINANCIAL CORP \DE\ engaged Crowe LLP as its auditor.

“approved the appointment of Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of Crowe’s standard client acceptance procedures and execution of an engagement letter”

BROADWAY FINANCIAL CORP \DE\ dismissed Moss Adams LLP as its auditor.

“dismissed Moss Adams LLP (“Moss Adams”), as the Company’s independent registered public accounting firm effective upon Moss Adams's issuance of its audit report on the Company’s fiscal year ending December 31, 2024 financial statements.”

Dogecoin Cash, Inc. engaged Asesoria Global CPA as its auditor.

“The Company has engaged Asesoria Global CPA as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, and the 9/30/2024 quarterly review.”

Dogecoin Cash, Inc. dismissed Amitai CPA as its auditor.

“On December 9, 2024, the Board of Directors approved the dismissal of Amitai CPA, as the Company’s independent registered public accounting firm for Dogecoin Cash, Inc. (“the Company’’) effective December 18, 2024.”

Workhorse Group Inc. engaged Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“On December 18, 2024, the Audit Committee of the Board of Directors of Workhorse Group Inc. (the “Company”) appointed Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”) to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024.”

HomeTrust Bancshares, Inc. engaged Crowe LLP as its auditor.

“(b) Engagement of Independent Registered Public Accounting Firm On the Notice Date, the Company notified Crowe LLP (“Crowe”) that it had been selected to serve as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2025 (beginning with a review of the Company's quarterly consolidated financial statements for the first quarter of that year), subject to completion of Crowe’s standard client acceptance procedures. The selection of Crowe was approved by the Audit Committee on December 18, 2024.”

HomeTrust Bancshares, Inc. dismissed Forvis Mazars, LLP as its auditor.

“the Audit Committee approved the dismissal of Forvis Mazars as the Company's independent registered public accounting firm”

PMGC Holdings Inc. engaged HTL International, LLC as its auditor.

“Effective December 20, 2024, the Company engaged HTL International, LLC (“HTL”) as its new independent registered public accounting firm.”

PMGC Holdings Inc. dismissed TPS Thayer, LLC as its auditor.

“On December 17, 2024, Elevai Labs Inc. (now PMGC Holdings Inc.) (the “Company”) dismissed TPS Thayer, LLC (“TPS”) as its independent registered public accounting firm.”

Dalrada Technology Group, Inc. reported that prior financial statements should not be relied upon.

“Management recommended that the Form 10-Q for the period ended March 31, 2024 should no longer be relied upon due to a revenue overstatement error in the amount of $2,318,329.”

Beyond Air, Inc. engaged WithumSmith+Brown, PC as its auditor.

“On December 17, 2024, the Audit Committee approved the engagement of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2025, effective immediately.”

Beyond Air, Inc. dismissed Marcum LLP as its auditor.

“On December 17, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Beyond Air, Inc. (the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.”