Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
Rosenberg Rich Baker Berman, P.A. resigned as auditor of WRAP TECHNOLOGIES, INC..
“On April 24, 2024, Wrap Technologies, Inc. (the “Company”) received notice from Rosenberg Rich Baker Berman, P.A. (“RRBB P.A.”) that it had resigned as the Company’s independent registered public accounting firm, effective immediately.”
Cosmos Health Inc. dismissed KPMG Certified Auditors S.A. as its auditor.
“On April 26, 2024, Cosmos Health Inc. (the “Company”) dismissed KPMG Certified Auditors S.A., Athens, Greece, (“KPMG”) as the Company’s independent registered accountant, effective immediately.”
ACRES Commercial Realty Corp. engaged Ernst & Young LLP as its auditor.
“(b) Appointment of New Independent Registered Public Accounting Firm On April 23, 2024, the Audit Committee approved the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective upon filing the Form 10-Q for the quarter ended March 31, 2024.”
ACRES Commercial Realty Corp. dismissed Grant Thornton LLP as its auditor.
“☐ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Dismissal of Previous Independent Registered Public Accounting Firm On April 23, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of ACRES Commercial Realty Corp. (the “Company”) determined to dismiss Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective upon filing the Company’s Form 10-Q for the quarter ended March 31, 2024.”
HWH International Inc. engaged Grassi & Co., CPAs, P.C. as its auditor.
“On April 23, 2024, the Company engaged Grassi & Co., CPAs, P.C. ("Grassi") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024.”
HWH International Inc. dismissed MaloneBailey, LLP as its auditor.
“On April 23, 2024, the Company’s Board of Directors dismissed MaloneBailey, LLP ("MaloneBailey") as its independent registered public accounting firm at the recommendation of the Company’s Audit Committee.”
PricewaterhouseCoopers LLP resigned as auditor of View, Inc..
“On April 19, 2024, PricewaterhouseCoopers LLP (“PwC”) resigned as the independent registered public accounting firm of View, Inc. (the “Company”).”
GEX MANAGEMENT, INC. reported that prior financial statements should not be relied upon.
“the Company’s management and board of directors concluded that the Company’s previously issued financial statements as of and for the years ended December 31, 2022 and 2021, as presented in the Form 10-K filed with the Securities and Exchange Commission on April 17, 2023, should no longer be relied upon and plans to file an amended Form 10-K with restated financial statements”
Dengfeng Group Ltd engaged Kirtane & Pandit LLP as its auditor.
“pril 18, 2024, the Board of Directors of the Company approved the engagement of Kirtane & Pandit LLP, Chartered Accountants. (“Kirtane & Pandit”) as the Company’s independent registered public accounting firm.”
BF Borgers, CPA PC resigned as auditor of Dengfeng Group Ltd.
“pril 18, 2024, Dengfeng Group Limited (the “Company”) received a letter of resignation from its principal independent accountant, BF Borgers, CPA PC (“BF Borgers”), terminating its engagement with the Company.”
CapForce Inc. engaged Beckles & Co. as its auditor.
“on April 23, 2024, the Company engaged Beckles & Co. (“Beckles”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and upcoming interim period.”
ShiftPixy, Inc. engaged Rose, Snyder & Jacobs, LLP as its auditor.
“On April 22, 2024 (the "Engagement Date"), the audit committee approved the engagement of Rose, Snyder & Jacobs, LLP ("New Auditor" or "RSJ") as the Company's independent registered public accounting firm for the Company's fiscal year ended August 31, 2024, subject to RSJ's completion of its client acceptance process.”
ShiftPixy, Inc. dismissed Marcum LLP as its auditor.
“On April 22, 2024 (the "Termination Date"), Shiftpixy Inc. (the "Company") terminated Marcum LLP (the "Former Auditor") as the independent registered public accounting firm of the Company.”
SUNPOWER CORP reported that prior financial statements should not be relied upon.
“y filed with the SEC on December 18, 2023 (collectively, the “Affected Prior Period Financial Statements”), as well as the relevant portions of any communication which describe or are based on such financial statements, should no longer be relied upon. The Company plans to restate, as soon as practicable, the Affected Prior Period Financial Statements. In connection with the preparation of its financial statements for the fiscal year ended December 31, 2023, the Company identified misstatements in the audited financial statements for the fiscal year ended January 1, 2023, included in the 2022 Form 10-K/A. These misstatements primarily relate to (i) the capitalization of certain deferred costs that did not qualify for capitalization, (ii) the classification of certain sales commissions as cost of revenue rather than sales, general and administrative expense, and (iii) certain other indivi”
Marcum LLP resigned as auditor of Direct Digital Holdings, Inc..
“On April 17, 2024, Marcum LLP (“Marcum”), the Company’s independent registered public accounting firm, notified the Company and the Audit Committee of the Company’s board of directors (the “Audit Committee”) of Marcum’s decision to resign as the independent registered public accounting firm of the Company, effective immediately. Although their audit was not designed to identify or detect violations of law or fraud, Marcum’s resignation was not a result of any violation of law or fraud of the Company identified during its audit”
ENGLOBAL CORP dismissed Moss Adams LLP as its auditor.
“the dismissal of Moss Adams LLP ("Moss Adams") as the Company's independent registered public accounting firm”
ENGLOBAL CORP engaged M&K CPAs, PLLC as its auditor.
“the Committee approved, effective as of April 17, 2024, the engagement of M&K CPAs, PLLC ("M&K") as the Company's independent registered public accounting firm for the fiscal year ending December 28, 2024”
New Horizon Aircraft Ltd. reported that prior financial statements should not be relied upon.
“On April 19, 2024, the Audit Committee of the Board of Directors of the Company, concluded that the Company’s previously issued audited financial statements for the year ended May 31, 2023, and unaudited interim financial statements for the period ended August 31, 2023 (collectively, the “Non-Reliance Periods”), as reported in the Company’s Current Report on Form 8-K, filed on January 19, 2024, should no longer be relied upon.”
ECD Automotive Design, Inc. engaged BF Borgers CPA PC as its auditor.
“On April 18, 2024, upon the approval of the Audit Committee, the Company engaged BF Borgers as the Company's independent registered public accounting firm to audit the Financial Statements, effective immediately.”
ECD Automotive Design, Inc. dismissed Marcum LLP as its auditor.
“On April 19, 2024, upon the approval of the Audit Committee of the Board of Directors (the "Audit Committee") of the Company, the Company dismissed Marcum as the Company’s independent registered public accounting firm.”
Perception Capital Corp. IV reported that prior financial statements should not be relied upon.
“On April 16, 2024, the audit committee (the “Audit Committee”) of the board of directors of Perception Capital Corp. IV, a Cayman Islands exempted company (the “Company”) determined, after discussion with the Company's management and accounting professionals, that the Company’s unaudited financial statements included in the Company’s Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 20,2023 and September 30, 2023, (the “Original Filings”) should no longer be relied upon due to the accounting errors identified therein.”
NightFood Holdings, Inc. engaged Fruci & Associates, PS as its auditor.
“and engaged Fruci & Associates, PS (“Fruci”) as the Company’s new independent registered public accounting firm”
NightFood Holdings, Inc. dismissed GreenGrowth CPAs Inc. as its auditor.
“On April 12, 2024, Nightfood Holdings, Inc. (the “Company”) dismissed GreenGrowth CPAs Inc. (“GreenGrowth”) as its independent registered public accountancy firm”
Progressive Care Inc. engaged RBSM LLP as its auditor.
“(b) New independent registered public accounting firm We have engaged RBSM LLP (“RBSM”) as our independent registered public accounting firm, effective April 19, 2024.”
Progressive Care Inc. dismissed CohnReznick LLP as its auditor.
“(the “Company”) resolved to dismiss CohnReznick LLP (“CohnReznick”) as the Company’s independent registered public accountant. We informed CohnReznick of this determination on April 17, 2024, which was effective April 17, 2024.”
BIO KEY INTERNATIONAL INC reported that prior financial statements should not be relied upon.
“months ended June 30, 2023, and the three and nine months ended September 30, 2023 included in the Company’s previously filed Quarterly Reports on Form 10-Q for such periods (collectively, the “ Financial Statements ”) should no longer be relied upon. Similarly, any previously issued or filed reports, press releases, earnings releases, or other communications describing the Company’s financial statements and other related financial information covering the forgoing periods and the year ended December 31, 2023, including the Company’s Notification of Late Filing on SEC Form 12b-25 filed on April 2, 2024 and the Company’s April 1, 2024 press release, should no longer be relied upon. In the course of the audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023, the Company determined that certain errors were made which require the restatement of”
Solidion Technology Inc. engaged Deloitte & Touche LLP as its auditor.
“On April 19, 2024, upon the approval of the Audit Committee, the Company engaged Deloitte & Touche LLP (“Deloitte”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately.”
Solidion Technology Inc. dismissed Marcum LLP as its auditor.
“On April 19, 2024, upon the approval of its Audit Committee of the Board of Directors (the “Audit Committee”) of Solidion Technology, Inc. (the “Company”), the Company dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm.”
Tristar Acquisition I Corp. reported that prior financial statements should not be relied upon.
“ted financial statements as of and for the three and nine-month period ended September 30, 2023, contained in the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 14, 2023 (the “ Original Filing ”) should no longer be relied upon due to the accounting errors identified therein, which are summarized below, and that it is appropriate to restate the Original Filing. 1. Management determined that there was an extinguishment of debt with the Company’s prior sponsor, Tristar Holdings I LLC, a Delaware limited liability company (the “ Prior Sponsor ”), which is a related party, and the extinguishment of debt was incorrectly recorded in the condensed statement of operations instead of as a capital contribution as required by ASC 470-50-40-2. 2. The Company incorrectly recorded a change in fair value of an unsecured promissory note previously issued to the Prior Sponsor (the”
Mazars USA LLP resigned as auditor of Applied UV, Inc..
“ccountant On April 17, 2024, Mazars USA LLP (“Mazars”) advised Applied UV, Inc., a Nevada corporation (the “Company”), that Mazars will cease to act as the Company’s independent registered public accounting firm, effective with the filing of the Company’s Quarterly Report on Form 10-Q for the period ended March 31, 2024 and no later than May 31, 2024. The Company expects to engage a new independent registered public accounting firm prior to the effective date of the Mazars resignation. Mazars’ audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2022 did not contain an adverse”
Greenbrook TMS Inc. reported that prior financial statements should not be relied upon.
“Accordingly, the Audit Committee determined that the Company’s previously issued financial statements for Fiscal 2022 should no longer be relied upon.”
FORUM MARKETS Inc engaged M&K CPA's, PLLC as its auditor.
“the Company engaged M&K CPA’s, PLLC (“ M&K CPAs ”), as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately”
FORUM MARKETS Inc dismissed Marcum LLP as its auditor.
“the Company dismissed Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting firm, effective immediately”
LUNA INNOVATIONS INC reported that prior financial statements should not be relied upon.
“the report of Ernst & Young LLP included in the previously issued 2022 Annual Financial Statements should no longer be relied upon”
Mazars USA LLP resigned as auditor of Charlie's Holdings, Inc..
“On April 17, 2024, the Audit Committee (the "Committee") of the Board of Directors of Charlie’s Holdings, Inc. (the "Company") accepted the resignation of Mazars USA LLP ("Mazars"), the Company’s current independent registered public accounting firm.”
Zeo Energy Corp. engaged Grant Thornton LLP as its auditor.
“1 (b) Engagement of new independent registered public accounting firm On April 16, 2024, as recommended and approved by the Committee, the Company engaged Grant Thornton LLP (“ GT ”) as the Company’s independent public accounting”
Zeo Energy Corp. dismissed BDO USA P.C. as its auditor.
“(a) Dismissal of independent registered public accounting firm On April 16, 2024 (the “ Dismissal Date ”), the Company dismissed BDO USA P.C. (“ BDO ”) as the independent registered public accounting firm for the Company.”
NU RIDE INC. engaged BDO USA, P.C. as its auditor.
“The Audit Committee of the Board of Directors of the Company has approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2024, effective as of April 17, 2024.”
NU RIDE INC. dismissed KPMG LLP as its auditor.
“On April 17, 2024, Nu Ride Inc. (the “Company”) dismissed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm.”
Usio, Inc. engaged Pannell Kerr Forster of Texas, P.C. as its auditor.
“☐ Item 4.01 Changes in Registrant's Certifying Accountant (a) The Audit Committee of the Board of Directors of Usio, Inc., (the “Company”) has selected Pannell Kerr Forster of Texas, P.C. (“PKF”) as the Company’s independent registered public accounting firm for the year ending December 31, 2024. The Company was informed by its long-standing independent registered public accounting firm, ADKF, P.C. (“ADKF”), that it declined to stand for re-appointment as the Company’s independent registered public accounting firm because it had made a strategic decision to focus their audit practice on non-issuer entities. In anticipation of the possibility of ADKF’s declining to stand for re-appointment, the Company undertook a selection process to determine an appropriate independent registered public accounting firm to serve as the Company’s independent registered public accounting firm for the fisc”
GULF RESOURCES, INC. engaged GGF CPA LIMITED as its auditor.
“On April 16, 2024, the Company engaged GGF CPA LIMITED (“GGF”) to serve as the Company’s principal independent accountant, effective on April 16, 2024.”
GULF RESOURCES, INC. dismissed WWC, P.C. Certified Public Accountants as its auditor.
“On April 16, 2024, Gulf Resources, Inc. (the “Company”) dismissed its principal independent accountant, WWC, P.C. Certified Public Accountants (“WWC”) from its engagement with the Company, which dismissal was effective on April 16, 2024.”
Unusual Machines, Inc. engaged Salberg & Company, P.A. as its auditor.
“(b) Engagement of New Independent Registered Public Accounting Firm On April 12, 2024, following approval by the Audit Committee of the Board of Directors, the Company appointed Salberg & Company, P.A. (“Salberg”) as the new independent registered public accounting firm of the Company. During the fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through April 12, 2024, the effective date of Salberg’s appointment, neither the Company, nor any party on behalf of the Company, consulted with Salberg with respect to either (i) except as described in”
CDT Equity Inc. reported that prior financial statements should not be relied upon.
“the Company’s previously issued unaudited financial statements, and notes related thereto, for the Subject Periods (as defined below) should no longer be relied upon due to the advised restatements described below pertaining to the accounting treatment of certain legal expenses previously incurred.”
TriSalus Life Sciences, Inc. engaged Grant Thornton LLP as its auditor.
“On April 12, 2024, the Audit Committee approved the engagement of Grant Thornton LLP”
TriSalus Life Sciences, Inc. dismissed KPMG LLP as its auditor.
“(a) Dismissal of Independent Registered Public Accounting Firm On April 12, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of TriSalus Life Sciences, Inc. (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm. On April 12, 2024, KPMG was informed that they were dismissed. KPMG’s audit reports on the Company’s consolidated financial statements as of and for the years ended December 31, 2023 and 2022, did not contain any adverse opinion or a disclaimer”
TPT GLOBAL TECH, INC. reported that prior financial statements should not be relied upon.
“On April 5, 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 period September 30, 2023 should no longer be relied upon due to errors in such financial statements, and therefore a restatement of this prior financial statement is required.”
Loan Artificial Intelligence Corp. engaged Beckles and Co as its auditor.
“On April 9, 2024, the Company engaged and executed an agreement with Beckles and Co, (“ Beckles ”), as the Company’s new independent accountant to replace BF.”
Loan Artificial Intelligence Corp. dismissed BF Borgers CPA as its auditor.
“On April 16, 2024, Vestiage Inc (the “ Company ”) dismissed its independent accountants BF Borgers CPA (“ BF ”).”
Energous Corp engaged BPM LLP as its auditor.
“As a result of this process, on April 11, 2024, the Committee appointed BPM LLP (“BPM”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. Also on April 11, 2024, the Company, with the approval of the Committee, dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately. The reports of Marcum on the Company’s financial statements as of and for the fiscal years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended December 31, 2023 and 2022, and in the subsequent interim period through April 11, 2024, there were (i) no “disagreements” (within the meaning of Item 304(a) of Regulation S-K) with Marcum on any matte”
Facts are extracted by an LLM and gated to those whose source quote is present verbatim in the filing text. Coverage is best-effort while backfill and monitoring mature; this is not yet a full-market index. See methodology.