Auditor Changes

Primis Financial Corp. engaged Crowe LLP as its auditor.

“appointed Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and on October 16, 2024 Crowe formally accepted the Company’s appointment as independent registered public accounting firm.”

Research Solutions, Inc. engaged Wipfli as its auditor.

“On October 8, 2024, the Audit Committee approved and ratified the appointment of Wipfli as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending June 30, 2025”

Research Solutions, Inc. dismissed Weinberg as its auditor.

“On October 8, 2024, the Audit Committee of the Board of Directors, or the Audit Committee, of the Company dismissed Weinberg as the Company's independent registered public accounting firm,”

Universal Token engaged M. S. Madhava Rao as its auditor.

“(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, 2024. The Committee invited several public accounting firms to participate in the process. As a result of this process, the Committee approved the appointment of M. S. Madhava Rao (“RAO”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. The decision to change accountants to RAO from Goff Backa Alfera and Company (“GBAC”) was approved by the Board, effective October 8, 2024. The prior auditors GBAC resigned on August 23, 2024. The reports of GBAC on the Company’s financial statements as of and for the fiscal years ended December 31, 2022, and, 2023, included an unmodified opinion with an identification of going concern as a critical audit matter. During”

Goff Backa Alfera and Company resigned as auditor of Universal Token.

“The decision to change accountants to RAO from Goff Backa Alfera and Company (“GBAC”) was approved by the Board, effective October 8, 2024. The prior auditors GBAC resigned on August 23, 2024. The reports of GBAC on the Company’s financial statements as of and for the fiscal years ended December 31, 2022, and, 2023, included an unmodified opinion with an identification of going concern as a critical audit matter. During the two fiscal years ended December 31, 2023, and the subsequent interim period preceding such resignation, (i) there was no disagreement with GBAC on any matter of accounting principles or practices, financial statement disclosure,”

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

“On October 16, 2024, the Board of Directors of Cardiff Lexington Corporation (the “Company”), upon recommendation of the Audit Committee and following discussions with management, determined that the following previously issued financial statements should no longer be relied upon”

NIKA PHARMACEUTICALS, INC engaged Boladale Lawal & Co (Chartered Accountants) as its auditor.

“On October 5, 2024, Nika Pharmaceuticals, Inc. engaged the firm of Boladale Lawal & Co (Chartered Accountants) to serve as the independent accountant to audit the company’s financial statements.”

NIKA PHARMACEUTICALS, INC dismissed OLAYINKA OYEBOLA & CO (Chartered Accountants) as its auditor.

“nder the Exchange Act (17 CFR 240.13e -4(c)) Section 4 - Matters Related to Accountants and Financial Statements Item 4.01 Changes in Registrant’s Certifying Accountant. On October 2, 2024, Nika Pharmaceuticals, Inc. made a discovery, which led it to consider that it is in the best interest not to continue its engagement of independent accountant OLAYINKA OYEBOLA & CO (Chartered Accountants). No services had been performed by OLAYINKA OYEBOLA & CO (Chartered Accountants) prior to the termination of the engagement on October 2, 2024. On October 5, 2024, Nika Pharmaceuticals, Inc.”

Fintech Scion Ltd reported that prior financial statements should not be relied upon.

“On October 16, 2024, Fintech Scion Limited (the “Company”) after discussion with the audit committee of its board of directors concluded that the Company’s previously issued audited consolidated financial statements included in the Company’s Form 10-K for the year ended December 31, 2023, (the “Financial Statements” and the period covered thereby the “Affected Period”) initially filed with the Securities and Exchange Commission (“SEC”) on April 5, 2024, as amended on May 9, 2024, May 10, 2024, May 16, 2024 and August 28, 2024, should no longer be relied on.”

NOCERA, INC. engaged Enmore LLP as its auditor.

“On October 16, 2024, the Company’s Audit Committee approved, and the Company’s Board of Directors (the “Board”) ratified, the engagement of Enmore LLP (the “New Auditor”), and appointed the New Auditor as the Company’s independent registered public accounting firm as of October 16, 2024.”

Centurion ZD CPA & Co. resigned as auditor of NOCERA, INC..

“On October 16, 2024, the auditor of Nocera, Inc. (the “Company”), Centurion ZD CPA & Co. (“CZD”), resigned as the Company’s independent registered public accounting firm.”

E-Smart Corp. engaged Victor Mokuolu CPA PLLC as its auditor.

“On October 16, 2024, E-Smart Corp. (the "Registrant") approved the appointment of Victor Mokuolu CPA PLLC, as the Registrant's new independent registered public accounting firm for the year ended August 31, 2024.”

E-Smart Corp. dismissed Olayinka Oyebola & Co. as its auditor.

“On October 15, 2024, E-Smart Corp. (the “Registrant”) approved the dismissal of Olayinka Oyebola & Co. as the Registrant's independent registered public accounting firm, effective immediately.”

CPS TECHNOLOGIES CORP/DE/ engaged PKF O’Connor Davies as its auditor.

“On October 10, 2024, the Audit Committee approved the engagement of PKF O’Connor Davies”

CPS TECHNOLOGIES CORP/DE/ dismissed Wolf & Company, P.C. as its auditor.

“Changes in Registrant ’ s Certifying Accountants (a) Dismissal of Previous Independent Registered Public Accounting Firm On October 11, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of CPS Technologies Corp. (the “Company”) dismissed Wolf & Company, P.C. (“Wolf”) as the Company’s independent registered public accounting firm, effective with the completion of the Review of the Company’s Form 10-Q for the quarter ended September 28, 2024.”

WithumSmith+Brown, PC resigned as auditor of RiceBran Technologies.

“On October 10, 2024, WithumSmith+Brown, PC (“Withum”) notified the Company that they were resigning as the Company’s independent registered public accounting firm.”

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

“On August 7, 2024, the Audit Committee of the Board of Directors of Range Impact, Inc. (the “Company”), in consultation with management and Meaden & Moore LLP, (“Meaden & Moore”), the Company’s independent registered public accounting firm, concluded that the Company’s previously issued unaudited condensed consolidated financial statements contained within the Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2024 should no longer be relied upon due to errors in such financial statements, and therefore a restatement of those prior financial statements was required.”

Cannabist Co Holdings Inc. engaged PKF O'Connor Davies, LLP as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm. On October 9, 2024, the Board approved, on the recommendation by the Audit Committee, the appointment of PKF O’Connor Davies, LLP (“PFK”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately.”

Cannabist Co Holdings Inc. dismissed Davidson & Company LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm. On October 9, 2024, The Cannabist Company Holdings Inc. (the “Company”) notified Davidson & Company LLP (“Davidson”) that it was being dismissed as the Company’s independent registered public accounting firm effective October 9, 2024.”

Oklo Inc. engaged Deloitte & Touche LLP as its auditor.

“Effective October 10, 2024, the Audit Committee approved the appointment of Deloitte & Touche LLP (“Deloitte”) as its new independent registered public accounting firm.”

Oklo Inc. dismissed Marcum LLP as its auditor.

“Effective October 9, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Oklo Inc., a Delaware corporation (the “Company”; prior to the consummation of the business combination with AltC Acquisition Corp. on May 9, 2024, “Legacy Oklo”), dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm.”

SMART FOR LIFE, INC. engaged TAAD LLP as its auditor.

“he Company engaged TAAD LLP (“TAAD”) as the Company’s independent registered public accounting firm for the year ending”

SMART FOR LIFE, INC. dismissed RBSM LLP as its auditor.

“On October 10, 2024, Smart for Life, Inc. (the “Company”) dismissed its independent registered public accounting firm, RBSM LLP (“RBSM”).”

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

“On October 14, 2024, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of the Company, in consultation with Company management, determined that the Company’s interim financial statements (collectively, the “ Prior Period Financial Statements ”) as of the periods ended March 31, 2023, June 30, 2023, September 30, 2023, and for the three months ended March 31, 2023, the three and six months ended June 30, 2023 and the three and nine months ended September 30, 2023 (collectively, the “ Non-Reliance Periods ”) should no longer be relied upon.”

Blue Chip Capital Group Inc. reported that prior financial statements should not be relied upon.

“ave been restated. On October 10, 2024, the Company’s management and the Board of Directors decided it was necessary to amend its Form 10-K for the year ended May 31, 2023, to correct the audited consolidated financial statements for the misstatements identified above. Accordingly, investors should no longer rely on the Company’s previously released audited consolidated financial statements for the year ended May 31, 2023. The restated financial statements to be included in the amended Form 10-K should be relied on in lieu of the previous audited consolidated financial statements included in the Company’s original Form 10-K for the year ended May 31, 2023. The Company is diligently pursuing completion of the restatements and intends to file the amended Annual Report for the year ended May 31, 2023, as soon as reasonably practicable. Dan Barton, CPA, the Company’s independent registered p”

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

“that the previously issued financial statements contained in the Original 8-K/A and the Original S-1 Filing should no longer be relied upon as a result of the foregoing matters”

Assurance Dimensions resigned as auditor of Dalrada Technology Group, Inc..

“On October 11, 2024, Assurance Dimensions ("AD") resigned as Dalrada Financial Corporation's (the "Company") independent registered public accounting firm.”

Marcum LLP resigned as auditor of Niagen Bioscience, Inc..

“On October 8, 2024, Marcum LLP (“Marcum”) notified ChromaDex Corporation (the “Company”) that it was resigning, effective October 31, 2024, as the independent registered public accounting firm for the Company due to independence concerns relating to Marcum’s impending merger with CBIZ Inc.”

Research Solutions, Inc. engaged Wipfli LLP as its auditor.

“On October 8, 2024, the Audit Committee approved and ratified the appointment of Wipfli LLP, or Wipfli, as the Company’s independent registered public accounting firm as of October 8, 2024.”

Research Solutions, Inc. dismissed Weinberg and Company, P.A. as its auditor.

“On October 8, 2024, the Audit Committee of the Board of Directors, or the Audit Committee, of Research Solutions, Inc., or the Company, dismissed Weinberg and Company, P.A., or Weinberg, as the Company's independent registered public accounting firm.”

PishPosh, Inc. engaged Stephano Slack LLC as its auditor.

“On October 3, 2024, the Company engaged Stephano Slack LLC (“Stephano”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024, effective immediately.”

Morison Cogen LLP resigned as auditor of PishPosh, Inc..

“On September 30, 2024, in conjunction with its exit from providing audit services to publicly traded companies, Morison Cogen LLP (“Morison Cogen”) resigned from its role as independent registered public accounting firm for PishPosh, Inc.”

Grove Collaborative Holdings, Inc. engaged Moss Adams LLP as its auditor.

“On October 9, 2024 the Audit Committee of the Board of Directors (“Audit Committee”) of Grove Collaborative Holdings, Inc. (the “Company”) appointed Moss Adams LLP (“Moss Adams”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2024.”

Grove Collaborative Holdings, Inc. dismissed Ernst & Young LLP as its auditor.

“On October 9, 2024, the Company, with the approval of the Audit Committee, notified Ernst & Young LLP (“EY”) that EY was being dismissed as the Company’s independent registered public accounting firm, effective October 9, 2024.”

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

“concluded that the following previously issued financial statements of the Company should no longer be relied upon”

Rivulet Entertainment, Inc. engaged Astra Audit and Advisory, LLC as its auditor.

“On May 16, 2024 the Issuer engaged Astra Audit and Advisory, LLC (“AAL”) as BF Borgers’ replacement.”

Rivulet Entertainment, Inc. dismissed BF Borgers CPA PC as its auditor.

“Advanced Voice Recognition Systems, Inc. (the “Issuer”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm on May 6, 2024.”

Kisses From Italy Inc. engaged Victor Mokuolu, CPA PLLC as its auditor.

“Effective as of May 16, 2024, the Board of Directors of the Company unanimously approved the engagement of Victor Mokuolu, CPA PLLC”

Kisses From Italy Inc. dismissed BF Borgers CPA P.C. as its auditor.

“on May 3, 2024, the Company dismissed BF Borgers CPA P.C. as its independent registered public accounting firm.”

INNSUITES HOSPITALITY TRUST engaged BCRG Group as its auditor.

“On May 17, 2024, the Company engaged BCRG Group (“BCRG”) as BF Borgers’ replacement.”

INNSUITES HOSPITALITY TRUST dismissed BF Borgers CPA PC as its auditor.

“the “Company”) dismissed BF Borgers CPA PC (“BF Borgers”) as its independent registered public accounting firm. On May 17, 2024, the Company engaged BCRG Group (“BCRG”) as BF Borgers’ replacement. The decision to change independent registered public accounting firms was made with the recommendation and approval of the Board of Directors”

ESCALADE INC engaged Grant Thornton, LLP as its auditor.

“On May 13, 2024, the Company appointed Grant Thornton, LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the Company for the fiscal year ending December 31, 2024, subject to execution of an engagement letter.”

ESCALADE INC dismissed FORVIS, LLP as its auditor.

“On May 13, 2024, Escalade, Incorporated (the “Company”), with the approval of the Audit Committee of the Board of Directors of the Company (the “Audit Committee) and of the Board of Directors, notified FORVIS, LLP (“FORVIS”), the Company’s independent registered accounting firm since 1977, that the Company was dismissing FORVIS as the Company’s independent registered accounting firm effective immediately.”

Vestand Inc. engaged BCRG Group as its auditor.

“On May 16, 2024, the Committee approved the engagement of BCRG Group ("BCRG") as the Company's new independent registered public accounting firm.”

Vestand Inc. dismissed BF Borgers CPA PC as its auditor.

“on May 7, 2024, unanimously approved to dismiss, and dismissed Borgers as the Company's independent registered public accounting firm.”

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

“On May 16, 2024, the Board of Directors (the “Board”) of Rubicon Technologies, Inc. (the “Company”), based on the recommendation of, and after consultation with, the Company’s management, concluded that the Company’s previously issued consolidated financial statements as of and for the year ended December 31, 2023, included in the Company’s Annual Report on Form 10-K filed on March 28, 2024 (the “Form 10-K”) and condensed consolidated financial statements as of and for the quarters ended June 30, 2023 and September 30, 2023, in the Company’s Quarterly Report on Form 10-Q filed on August 11, 2023 (the “Q2 2023 Form 10-Q”) and the Company’s Quarterly Report on Form 10-Q filed on November 13, 2023 (the “Q3 2023 Form 10-Q”) should no longer be relied upon due to an identified error.”

Electronic Servitor Publication Network, Inc. dismissed BF Borgers CPA PC as its auditor.

“Board of Directors of the Company on May 13, 2024, unanimously approved to dismiss Borgers as the Company’s independent registered public accounting firm, effective May 6, 2024.”

Caro Holdings Inc. engaged Olayinka Oyebola & Co (OO & Co.) as its auditor.

“On May 14, 2024, the Company engaged Olayinka Oyebola & Co (“OO & Co.”) as its new independent registered public accounting firm”

Caro Holdings Inc. dismissed BF Borgers CPA PC as its auditor.

“On May 13, 2024, Caro Holdings Inc. (the "Company") Board of Directors formally dismissed BF Borgers as the Company’s independent registered public accounting firm.”

Mentor Capital, Inc. engaged Spicer Jeffries LLP as its auditor.

“On May 15, 2024, the Company’s audit committee and Board of Directors unanimously approved the engagement of Spicer Jeffries LLP ("Spicer Jeffries") as the Company’s independent registered public accountant, effective immediately.”