Auditor Changes

Energous Corp dismissed Marcum LLP as its auditor.

“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.”

Kuber Resources Corp reported that prior financial statements should not be relied upon.

“The Board of Directors of Kuber Resources Corporation (the “Company”) determined on April 16, 2024, following consultations with our independent auditor, Mercurius & Associates LLP (formerly known as AJSH & Co LLP) (“Mercurious”), that our previously issued unaudited financial statements for the three months ended September 30, 2023, filed on November 20, 2023 (“Original Filing”), should no longer be relied upon.”

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

“ended June 30, 2023 and September 30, 2023, filed with the Securities and Exchange Commission on August 14, 2023 and November 14, 2023, respectively (each an “Affected Period” and, collectively, the “Affected Periods”), should be restated and no longer be relied upon due to misstatements in (i) income taxes payable and accumulated deficit in the Company’s consolidated balance sheets as of June 30, 2023 and September 30, 2023, and (ii) loss (gain) on disposal of assets on the Company’s consolidated statements of operations for the three and six months ended June 30, 2023 and three and nine months ended September 30, 2023. The Company is currently in the process of determining the full effect of the misstatements but estimates that liabilities and accumulated deficit increase by approximately $1.8 million. The Company will restate its financial statements for the Affected Periods in its An”

Blockchain Coinvestors Acquisition Corp. I reported that prior financial statements should not be relied upon.

“o longer be relied upon in light of the above. The Company plans to include restatements of the Prior Financials in its annual report on Form 10-K for the year ended December 31, 2023, which it expects to file on April 15, 2024.”

Maquia Capital Acquisition Corp reported that prior financial statements should not be relied upon.

“uarterly Report on Form 10-Q filed with the SEC on November 21, 2023 (the “Affected Periods”),should no longer be relied upon due to overpayment of redemptions as reported in our Form 8K dated and filed on March 27, 2024. The affected line items within those previously issued financials are as follows: December 31, 2022 As Previously Reported Adjustments As Restated Balance Sheet: Due from Sponsor $ — $ 209,262 $ 209,262 Total Assets 37,703,500 209,262 37,912,762 Class A Common Stock subject to possible redemption 37,247,257 209,262 37,456,519 Total Liabilities, Temporary Equity and Stockholders’ Deficit 37,703,500 209,262 37,912,762 Redemption price 10.52 0.06 10.58 Statement of Cash Flows: Supplemental disclosure of non-cash financing activities: Remeasurement of Class A common stock subject to possible redemption 5,016,618 209,262 5,225,880 Due from Sponsor — 209,262 209,262 March 31,”

PagerDuty, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“the Audit Committee selected PricewaterhouseCoopers LLP (“ PwC ”) as the Company’s new independent registered public accounting firm for its fiscal year ending January 31, 2025, effective immediately”

PagerDuty, Inc. dismissed Ernst & Young LLP as its auditor.

“the Audit Committee dismissed Ernst & Young LLP (“ EY ”) as the Company’s independent registered public accounting firm effective immediately”

POWERDYNE INTERNATIONAL, INC. engaged Olayinka Oyebola & Co. as its auditor.

“On April 10, 2024, the Company engaged Olayinka Oyebola & Co. as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

POWERDYNE INTERNATIONAL, INC. dismissed Fortune CPA Inc. as its auditor.

“On April 10, 2024, Fortune CPA Inc.("Fortune") was dismissed as an independent registered public accounting firm for Powerdyne International, Inc. (the "Company").”

China Foods Holdings Ltd. engaged Olayinka Oyebola & Co as its auditor.

“the Board of Directors approved the engagement of Olayinka Oyebola & Co as the Company’s independent registered public accounting firm for the year ending December 31, 2023 subject to Olayinka Oyebola & Co ’s completion of its client acceptance process.”

ARK Pro CPA & Co resigned as auditor of China Foods Holdings Ltd..

“ARK Pro CPA & Co (“ARK”) resigned from its position as our independent registered public accountant, effective immediately.”

AEye, Inc. engaged KPMG LLP as its auditor.

“(the “Company”) approved the appointment of KPMG LLP (“ KPMG ”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and related interim periods. Concurrently, Deloitte & Touche LLP (“ Deloitte ”), was dismissed as the Company’s independent registered public accounting firm, effective immediately, on April 8, 2024. The audit report of Deloitte on the Company’s financial statements as of December 31, 2023 and December 31, 2022, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles. Furthermore, during the two most recent fiscal years ended December 31, 2023 and December 31, 2022, and the subsequent interim period through April 8, 2024, there were no disagreements with Deloitte on any matter of accounting principles or practices, financi”

AEye, Inc. dismissed Deloitte & Touche LLP as its auditor.

“Concurrently, Deloitte & Touche LLP (" Deloitte "), was dismissed as the Company’s independent registered public accounting firm, effective immediately, on April 8, 2024.”

INTERNET SCIENCES INC. engaged Yusufali & Associates, LLC as its auditor.

“(b) Engagement of New Certifying Accountant On February 4, 2024, Yusufali & Associates, LLC as the Registrant independent auditors, commencing with the annual audit for the fiscal year ending on December 31, 2023.”

INTERNET SCIENCES INC. dismissed Pinnacle Accountancy Group of Utah as its auditor.

“These forward-looking statements are subject to numerous risks and uncertainties.] ITEM 4.01 - CHANGES IN REGISTRANTS' CERTIFYING ACCOUNTANT (a) Dismissal of Certifying Accountant During October 2023, our independent auditors, Pinnacle Accountancy Group of Utah informed the registrant that they have sold their SEC Reporting audit business and recommended that the registrant secures a new auditor for our future reviews and audits.”

Funko, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“on April 11, 2024, the Committee approved the engagement of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024”

Funko, Inc. dismissed Ernst & Young LLP as its auditor.

“On April 11, 2024, the Company notified and dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon the 10-Q Filing”

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

“the Audit Committee concluded that it is appropriate to correct the misapplication of GAAP described above for financial statements for Q3 2023 included in the Third Quarter Quarterly Report, by restating such unaudited financial information because the errors in the financial statements are material to the financial statements for Q3 2023. As a result, unaudited financial statements for Q3 2023 should no longer be relied on.”

SpringBig Holdings, Inc. engaged WithumSmith+Brown, PC as its auditor.

“On April 9, 2024, the Audit Committee of the Company approved the appointment of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2024.”

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

“On April 9, 2024, the Audit Committee of SpringBig Holdings, Inc. (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) as its independent registered public accounting firm, with immediate effect.”

Cambium Networks Corp engaged Grant Thornton LLP as its auditor.

“On April 5, 2024, the Audit Committee of the Board of Directors approved the appointment of Grant Thornton as the Company’s independent registered public accounting firm for the year ending December 31, 2024.”

Cambium Networks Corp dismissed KPMG LLP as its auditor.

“KPMG was dismissed as the Company’s independent registered public accounting firm on April 5, 2024.”

JRSIS HEALTH CARE Corp engaged HHC as its auditor.

“On December 13, 2023, the Company appointed the firm of HHC as its independent registered public accounting firm for the fiscal year ending December 31, 2023.”

JRSIS HEALTH CARE Corp dismissed ARK Pro CPA & Co as its auditor.

“On December 13, 2023 the Board of Directors of JRSIS Health Care Corporation dismissed ARK Pro CPA & Co ("ARK Pro") from its position as the principal independent accountant for JRSIS Health Care Corporation (the "Company"), effective immediately.”

Mazars USA LLP resigned as auditor of TOFUTTI BRANDS INC.

“Mazars USA LLP (“Mazars”) resigned as the independent registered public accounting firm of Tofutti Brands, Inc. (the “Company”) on April 5, 2024.”

CalciMedica, Inc. engaged Moss Adams LLP as its auditor.

“(b) Engagement of New Independent Registered Public Accounting Firm On April 5, 2024, the Audit Committee approved the engagement of Moss Adams LLP (“Moss Adams”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024. On April 9, 2024, Moss Adams was engaged as the Company’s independent registered public accounting firm.”

CalciMedica, Inc. dismissed Ernst & Young LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On April 5, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of CalciMedica, Inc. (the “Company”) approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm. On April 5, 2024, EY was informed that they were dismissed. EY’s audit reports on the Company’s financial statements for the years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.”

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

“with the prior approval of the Audit Committee, the Company engaged Haskell & White LLP (“Haskell & White”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024 and related interim periods.”

Vyome Holdings, Inc dismissed RSM US LLP as its auditor.

“On April 8, 2024, ReShape Lifesciences Inc. (the “Company”), with the prior approval of the Audit Committee of the Board of Directors, dismissed RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm, effective immediately.”

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

“On April 4, 2024, the Board of Directors (the “Board”) of the Company, upon the recommendation of the Audit Committee of the Board and after discussion with management, concluded that the Company’s previously issued unaudited financial statements as of and for the three and nine months period ended September 30, 2023 filed with the Securities and Exchange Commission on November 20, 2023, should no longer be relied upon and should be restated due to the identification of a material accounting error.”

Palladyne AI Corp. engaged KPMG LLP as its auditor.

“On April 3, 2024, the Audit Committee approved the engagement of KPMG LLP as the Company’s new independent registered public accounting firm for the year ending December 31, 2024.”

Palladyne AI Corp. dismissed Ernst & Young LLP as its auditor.

“On April 3, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Palladyne AI Corp. (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective immediately.”

WeWork Inc. engaged Grant Thornton LLP as its auditor.

“On April 03, 2024 , following approval by the Audit Committee of the Company’s board of directors and subject to final approval by the Bankruptcy Court, the Company engaged Grant Thornton LLP (“ GT ”) as its independent certified public accountant to perform an audit pursuant to the standards of the American Institute of Certified Public Accounts for the fiscal years ended December 31, 2024 and 2023, effective immediately.”

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

“onths ended March 31, 2023, three and six months ended June 30, 2023 and the nine months ended September 30, 2023 (the “ Relevant Periods ”) and earning releases and other communications relating to the Relevant Periods should no longer be relied upon with respect to the errors described below and should be restated. The Company identified an error in its Consolidated Balance Sheets, Statements of Operations, Statements of Comprehensive Loss, Statements of Stockholders' Equity, and Statements of Cash Flow for each of the Relevant Periods and determined that these financial statements should be restated. The misstatement pertaining to the interim and annual periods of 2022 relate to an understatement of Deferred Tax Liability, net of $1.7 million with a corresponding increase to goodwill that were omitted from the Company’s purchase accounting and the misstatement pertaining to the interi”

IIOT-OXYS, Inc. engaged Fruci & Associates II, PLLC as its auditor.

“the “ Company ”), engaged Fruci & Associates II, PLLC (“ Fruci ”) to serve as the Company’s independent registered public accounting firm for the year ended December 31, 2023.”

LANDS' END, INC. engaged Deloitte & Touche LLP as its auditor.

“On April 4, 2024, the Audit Committee approved the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s new independent registered public accounting firm commencing for its quarter ending May 3, 2024 and its fiscal year ending January 31, 2025.”

LANDS' END, INC. dismissed BDO USA, P.C. as its auditor.

“On April 4, 2024, Lands’ End, Inc. (the “Company”), with the approval of the Audit Committee of the Board of Directors of the Company (the “Audit Committee”), notified BDO USA, P.C. (“BDO”), the Company’s independent registered public accounting firm since March 14, 2022, that BDO was being dismissed as the Company’s independent registered public accounting firm, effective immediately.”

Perspective Therapeutics, Inc. engaged WithumSmith+Brown, PC as its auditor.

“Also, on April 5, 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 December 31, 2024, effective immediately”

Perspective Therapeutics, Inc. dismissed Assure CPA, LLC as its auditor.

“on April 5, 2024, the Audit Committee approved the dismissal of Assure CPA, LLC ("Assure") as the Company’s independent registered public accounting firm, effective immediately”

GCT Semiconductor Holding, Inc. dismissed Marcum LLP as its auditor.

“Accordingly, Marcum LLP (“Marcum”), Concord III’s independent registered public accounting firm prior to the Business Combination, was informed on April 4, 2024 that it was dismissed and replaced by BPM as the Company’s independent registered public accounting firm.”

GCT Semiconductor Holding, Inc. engaged BPM LLP as its auditor.

“On April 4, 2023, the Audit Committee of the Board of Directors of GCT Semiconductor Holding, Inc., (f/k/a Concord Acquisition Corp III) (the “Company”) approved the engagement of BPM LLP (“BPM”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2024, effective immediately.”

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

“on April 2, 2024, the 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, 2024, effective immediately.”

Xperi Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“On the same date, the Committee dismissed PricewaterhouseCoopers LLP ("PwC") as the Company’s independent registered public accounting firm, effective immediately.”

South East Asia Development, Corp. engaged GreenGrowth CPAs as its auditor.

“On February 6, 2024, the Company engaged and executed an agreement with GreenGrowth CPAs ("GreenGrowth"), as the Company's new independent accountant to replace Gries.”

South East Asia Development, Corp. dismissed Gries & Associates, LLC as its auditor.

“On February 6, 2024, the Company engaged and executed an agreement with GreenGrowth CPAs ("GreenGrowth"), as the Company's new independent accountant to replace Gries.”

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

“On April 5, 2024, the Company’s Audit Committee approved the engagement of Baker Tilly US, LLP”

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

“ismissal of BF Borgers CPA, PC (“Borgers”) as the Company’s independent registered public accountant.”

Keenova Therapeutics plc engaged PricewaterhouseCoopers LLP as its auditor.

“Also, on April 3, 2024, the Audit Committee approved the engagement of PricewaterhouseCoopers LLP as the Company’s independent registered public accounting firm for the fiscal year ending December 27, 2024, effective immediately.”

Keenova Therapeutics plc dismissed Deloitte & Touche LLP as its auditor.

“result of this process, on April 3, 2024, upon the recommendation of the Audit Committee, the Board approved the dismissal of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s independent registered public accounting firm, effective immediately.”

Axe Compute Inc. engaged KPMG LLP as its auditor.

“On April 3, 2024, the Audit Committee of the Board of Directors of Predictive Oncology Inc. (the "Company") approved the engagement of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm for the year ending December 31, 2024, effective immediately.”