Auditor Changes

Ryerson Holding Corp dismissed Ernst & Young LLP as its auditor.

“On December 3, 2024, the Audit Committee dismissed EY as the Company’s independent registered accounting firm”

Scilex Holding Co engaged BPM LLP as its auditor.

“On December 5, 2024, the Audit Committee of the Board of Directors of Scilex Holding Company (the “ Company ”) approved the appointment of BPM LLP (“ BPM ”) as the Company’s independent registered public accounting firm, effective immediately, for the quarter ended September 30, 2024 and the fiscal year ending December 31, 2024.”

Motorsport Games Inc. engaged Grassi & Co., CPAs, P.C. as its auditor.

“On December 4, 2024, the Audit Committee of the Board of Directors of Motorsport Games Inc., a Delaware corporation (the “Company”), approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2024, effective immediately, and dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.”

Motorsport Games Inc. dismissed Grant Thornton LLP as its auditor.

“On December 4, 2024, the Audit Committee of the Board of Directors of Motorsport Games Inc., a Delaware corporation (the “Company”), approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2024, effective immediately, and dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm.”

DP Cap Acquisition Corp I dismissed Marcum LLP as its auditor.

“Effective December 3, 2024, DP Cap Acquisition Corp. I (the "Company") ceased its client-auditor relationship between the Company and Marcum LLP ("Marcum"). The determination to cease the relationship was made by the Company's Board of Directors. The Company has not yet selected an auditing firm to replace Marcum.”

Ocean Biomedical, Inc. dismissed Deloitte & Touche LLP as its auditor.

“(the “Company”) has dismissed Deloitte & Touche LLP (the “Former Accounting Firm”) as its independent registered public accounting firm, effective as of December 2, 2024.”

KOPIN CORP engaged BDO USA, P.C. as its auditor.

“On December 2, 2024, the Audit Committee (the "Audit Committee") of the Board of Directors of Kopin Corporation (the "Company") approved the engagement of BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm for the fiscal year ending December 28, 2024, effective upon the execution of a satisfactory engagement letter with BDO.”

KOPIN CORP dismissed RSM US LLP as its auditor.

“On the same date the Board of Directors of the Company dismissed RSM US LLP ("RSM") as the Company's independent registered public accounting firm, effective immediately prior to the engagement of BDO. The dismissal was not related to any disagreements with RSM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.”

TITAN PHARMACEUTICALS INC engaged Enrome LLP as its auditor.

“The Audit Committee of Titan Pharmaceuticals, Inc. (the "Company") recently completed a selection process to determine the Company's independent registered public accounting firm. As a result of this process, the Audit Committee approved the appointment of Enrome LLP ("Enrome") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024, subject to satisfactory completion of standard engagement acceptance procedures, and the Company entered into an engagement letter with Enrome on December 3, 2024.”

Beeline Holdings, Inc. engaged Salberg & Company, P.A. as its auditor.

“On December 4, 2024, Eastside Distilling, Inc. appointed Salberg & Company, P.A. as its independent registered public accounting firm for the year ending December 31, 2024.”

Beeline Holdings, Inc. dismissed M&K CPAS, PLLC as its auditor.

“On December 4, 2024 the Board of Directors of Eastside Distilling, Inc. dismissed M&K CPAS, PLLC from its position as the principal independent accountant for Eastside Distilling, Inc.”

TPT GLOBAL TECH, INC. reported that prior financial statements should not be relied upon.

“On December 4, 2024, the Board of Directors of TPT Global Tech, Inc. (the “Company”), in consultation with management and Sadler, Gibb & Associates, LLC, (“Sadler/Gibb”), the Company’s independent registered public accounting firm, concluded that the Company’s previously issued unaudited condensed consolidated financial statements contained within the Quarterly Reports on Form 10-Q for the quarterly periods September 30, 2023, March 31, 2024 and June 30, 2024 and the Annual Report on Form 10-K for the year ended December 31, 2023 should no longer be relied upon due to errors in such financial statements, and therefore a restatement of these prior financial statements is required.”

Stephano Slack LLC resigned as auditor of Apple iSports Group, Inc..

“On November 26, 2024, the Company received a resignation letter from Stephano Slack LLC ("Former Auditor") with an effective date of November 21, 2024 whereby the Former Auditor resigned from its role as independent registered public accounting firm”

Medicine Man Technologies, Inc. reported that prior financial statements should not be relied upon.

“On November 29, 2024, the Audit Committee of the Company determined, following discussions with Baker Tilly and the Company’s management, that the Company’s previously issued audited consolidated financial statements for the two fiscal years ended December 31, 2022 and December 31, 2023, as filed on the 2023 Form 10-K audited by Borgers, and the Company’s unaudited condensed consolidated financial statements and the notes thereto as of and for the fiscal periods ended March 31, 2023, June 30, 2023, and September 30, 2023 included in the Company’s Quarterly Reports on Form 10-Q (collectively the “Subject Periods”) will be restated”

Medicine Man Technologies, Inc. engaged Baker Tilly US, LLP as its auditor.

“On April 5, 2024, the Audit Committee (the “Audit Committee”) of Medicine Man Technologies, Inc. (the “Company”) dismissed BF Borgers CPA, PC (“Borgers”) as the Company’s independent registered public accountant and subsequently appointed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s new independent registered public accountant.”

Medicine Man Technologies, Inc. dismissed BF Borgers CPA, PC as its auditor.

“On April 5, 2024, the Audit Committee (the “Audit Committee”) of Medicine Man Technologies, Inc. (the “Company”) dismissed BF Borgers CPA, PC (“Borgers”) as the Company’s independent registered public accountant and subsequently appointed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s new independent registered public accountant.”

FLEXIBLE SOLUTIONS INTERNATIONAL INC engaged Assure CPA, LLC as its auditor.

“On November 23, 2024, Assure CPA, LLC of Spokane, WA (“Assure”) was engaged to be the Company’s new auditors, starting with year ending December 2024.”

Smythe LLP resigned as auditor of FLEXIBLE SOLUTIONS INTERNATIONAL INC.

“On November 14, 2024, Smythe LLP, Chartered Professional Accountants (“Smythe”), resigned as the Company’s independent registered public accounting firm.”

CANNAPHARMARX, INC. engaged Barzily & Co. as its auditor.

“On Friday November 29, 2024, CannaPharmaRX, Inc. (the “Company”, “we”, “us”, “our”) engaged with a new auditor, Barzily & Co. (“Barzily”) to serve as our independent registered public accounting firm for the fiscal year ending December 31, 2024.”

Vizio Holding Corp. dismissed KPMG LLP as its auditor.

“the Audit Committee of the board of directors of VIZIO (the “ Board ”) approved the dismissal of KPMG LLP (“ KPMG ”) as VIZIO’s independent registered public accounting firm in connection with the Merger, effective as of the Effective Time”

Australian Oilseeds Holdings Ltd reported that prior financial statements should not be relied upon.

“une 30, 2023 and 2022 contained in the Form F-4 of the Company can no longer be relied upon. The restatement of the consolidated financial statements for the annual periods referred to above will result in a material decrease of AUD$372,670 in equity in 2022 and a material decrease of AUD$328,826 in equity in 2023. The Audit Committee of the Company and its management concluded that the Company’s previously issued financial statements for the years ended June 30, 2023 and 2022 should be restated to correct the aforementioned financial statements. Related press releases, investor presentations or other communications describing the Company’s financial statements for these periods should no longer be relied upon to that extent. The estimated accounting errors currently include non-cash items that (i) correct historical accounting for AUD$294,733 of understatement”

Australian Oilseeds Holdings Ltd engaged BDO Audit Pty Ltd. as its auditor.

“reviously reported on Form 6-K filed with the SEC on July 26, 2024, on July 23, 2024, the Company appointed BDO Audit Pty Ltd. (“BDO”) as its successor auditor and commenced the re-audit of the Company’s consolidated financial statements for the years ended June”

Australian Oilseeds Holdings Ltd dismissed BF Borgers CPA PC as its auditor.

“Australian Oilseeds Holdings Limited (the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”), as its independent registered public accounting firm following the entry of a cease-and-desist order by the SEC against BF Borgers.”

MAXIMUS, INC. engaged KPMG LLP as its auditor.

“and (ii) the engagement of KPMG LLP (“KPMG”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2025”

MAXIMUS, INC. dismissed Ernst & Young LLP as its auditor.

“approved (i) the dismissal of Ernst & Young LLP (“EY”), the Company’s current independent registered public accounting firm, effective as of the date hereof”

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

“On November 27, 2024, the Audit Committee of Samsara Luggage Inc.’s board of directors determined that its Form 10-Q’s filed on May 31, 2024, August 21, 2024, and November 19, 2024, which included the unaudited consolidated financial statements for the three months ended March 31, 2024, and 2023, for the six months months ended June 30, 2024, and the nine months ended September 30, 2024, (collectively referred to as the “Form 10-Q’s”) could no longer be relied upon”

Zhuoxun Hongtu Inc. engaged GGF CPA LTD as its auditor.

“On November 26, 2024, the Company engaged GGF as the Company’s independent registered public accounting firm for the fiscal year ended September 30, 2024”

Zhuoxun Hongtu Inc. dismissed WWC, P.C. as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm. On November 26, 2024, the board of directors of Zhuoxun Hongtu Inc. (the “Company”) authorized the dismissal of WWC, P.C. (“WWC”) and the engagement of GGF CPA LTD (“GGF”) as the new independent registered public accounting firm of the Company, for the audit”

HOOPS SCOUTING USA reported that prior financial statements should not be relied upon.

“On November 27, 2024, based on the recommendation of the Company’s management, and after consultation with the Company’s independent registered public accounting firm, concluded that the Company’s previously issued audited consolidated financial statements as of and for the year ended June 30, 2023 included in the Company’s Annual Report on Form 10-K for the year ended June 20, 2023, (the “2023 Annual Report”) and the Company’s previously issued unaudited consolidated financial statements included in the Quarterly Reports on Form 10-Q for the quarters ended September 30, 2022, December 31, 2022 and March 31, 2023, September 30, 2023, and December 31, 2023 (the “2022 and 2023 Quarterly Reports” and, together with the 2023 Annual Report, the “Reports” and all financial statements included in the Reports, collectively, the “Affected Financials”) should no longer be relied upon due to material errors.”

ESG Inc. dismissed Qi CPA LLC as its auditor.

“On November 28, 2024, ESG Inc. ( “ Company”) terminated Qi CPA LLC ( “ Former Auditor”) as its independent registered public accounting firm.”

Greenlane Holdings, Inc. engaged PKF O'Connor Davies as its auditor.

“On November 20, 2024, the Company’s Audit Committee approved the engagement of PKF O’Connor Davies ( “PKF” ) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately.”

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

“On November 20, 2024, Marcum LLP ( “Marcum” ) was dismissed by the Audit Committee of the Board of Directors of Greenlane Holdings, Inc. (the “Company”) as the Company’s independent registered public accounting firm, effective as of that date.”

Velo3D, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“On November 22, 2024, the Audit Committee of the Board of Directors of the Company dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effective immediately.”

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

“On November 27, 2024, the Company issued a press release describing the impact of the error and indicating that the financial results for the fourth quarter and fiscal year 2024 included in the Fourth Quarter Earnings Release should no longer be relied upon.”

StandardAero, Inc. engaged PricewaterhouseCoopers LLP, United States as its auditor.

“and appointed PricewaterhouseCoopers LLP, United States (“PwC United States”) as the Company’s new registered public accounting firm for the fiscal year ended December 31, 2024”

StandardAero, Inc. dismissed PricewaterhouseCoopers LLP, Canada as its auditor.

“On November 25, 2024, the Audit Committee of StandardAero, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP, Canada (“PwC Canada”) as its independent registered public accounting firm”

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

“on September 27, 2024, the Audit Committee, based on the recommendation of, and after consultation with, the Company’s management, concluded that the Company’s audited financial statements for the fiscal year ended December 31, 2022, and unaudited financial statements for the quarters ended June 30, 2022, September 30, 2022, and March 31, 2023, as previously filed with the SEC, should no longer be relied upon and should be restated.”

EAGLE PHARMACEUTICALS, INC. engaged BDO USA, P.C. as its auditor.

“On November 26, 2024, the Company engaged BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm”

EAGLE PHARMACEUTICALS, INC. dismissed Ernst & Young LLP as its auditor.

“On November 21, 2024, Eagle Pharmaceuticals, Inc., a Delaware corporation (the “Company”), dismissed Ernst & Young LLP (“EY”), the Company’s previous independent registered public accounting firm.”

WithumSmith+Brown, PC resigned as auditor of TITAN PHARMACEUTICALS INC.

“On November 22, 2024, WithumSmith+Brown, PC ("Withum") resigned as the Company's independent registered public accounting firm, effective immediately.”

TECHPRECISION CORP engaged CBIZ CPAs P.C. as its auditor.

“CBIZ CPAs P.C. was engaged as the Company’s independent registered public accounting firm”

Marcum LLP resigned as auditor of TECHPRECISION CORP.

“as notified that Marcum LLP (“ Marcum ”), the Company’s independent registered public accounting firm, entered”

PIONEER POWER SOLUTIONS, INC. engaged BDO USA, P.C. as its auditor.

“the Audit Committee previously approved the engagement of BDO and on November 26, 2024, the Company entered into an engagement agreement with BDO, in which BDO will serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024.”

PIONEER POWER SOLUTIONS, INC. dismissed Marcum LLP as its auditor.

“the audit committee (the “Audit Committee”) of Pioneer Power Solutions, Inc. (the “Company”) approved the dismissal of Marcum LLP as the Company’s independent registered public accounting firm, effective as of November 14, 2024.”

Greenlane Holdings, Inc. engaged PKF O’Connor Davies as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On November 20, 2024, the Company’s Audit Committee approved the engagement of PKF O’Connor Davies ( “PKF” ) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately.”

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

“.01 Changes in Registrant’s Certifying Accountant (a) Termination of Previous Independent Registered Accounting Firm On November 20, 2024, Marcum LLP ( “Marcum” ) was dismissed by the Audit Committee of the Board of Directors of Greenlane”

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

“proposals from the independent registered public accounting firms that participated in the process, on November 20, 2024, upon recommendation from the Audit Committee, the Board of Directors of 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, subject to the completion of HORNE’s standard client acceptance procedures and execution of an engagement letter.”

ShoulderUP Technology Acquisition Corp. reported that prior financial statements should not be relied upon.

“On November 25, 2024, the Board of Directors of the Company, including the Audit Committee, determined that the June 30 Interim Financial Statements, as well as any reports, or similar communications of the June 30 Interim Financial Statements, should no longer be relied upon.”

FutureTech II Acquisition Corp. reported that prior financial statements should not be relied upon.

“On or about November 22, 2024, the management of FutureTech II Acquisition Corp. (the “ Company ”) and the Audit Committee (the “ Audit Committee ”) of the Board of Directors of the Company, in consultation with the Company’s legal counsel and accountant, determined that the Company’s previously issued (i) financial statements for the fiscal year ended December 31, 2023 (the “ 2023 Audited Financial Statements ”), (ii) financial statements as of and for the three months ended March 31, 2024 (the “ Q1 2024 Financial Statements ”), and (iii) financial statements as of and for the three and six months ended June 30, 2024 (the “ Q2 2024 Financial Statements ”) should no longer be relied upon and should be restated due to an accounting error”

GSR III Acquisition Corp. engaged MaloneBailey LLP as its auditor.

“On November 25, 2024, the Audit Committee approved the engagement of MaloneBailey LLP (“MB”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. MB was formally engaged on November 25, 2024.”