Auditor Changes

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

“and for the fiscal years ended December 31, 2022 and December 31, 2021, included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022, (collectively, the “Prior Financial Statements”) should no longer be relied upon. In connection with the preparation of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “2023 Form 10-K”), the Audit Committee concluded that, in prior years it had not appropriately accounted for certain common stock warrants as liabilities. These errors led to understatements of derivative and warrant liability and additional paid-in capital and fluctuations in fair value adjustment related to derivative and warrant liability during the impacted periods. We estimate that the impacts to the periods reported in the Prior Financial Statements will result in an increase to previously reported fair valu”

CREATIVE REALITIES, INC. engaged Grant Thornton LLP as its auditor.

“Concurrent with the dismissal of Deloitte as the Company’s independent registered public accounting firm, the Company’s Audit Committee approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm to audit the Company’s financial statements commencing fiscal year 2024, subject to Grant Thornton’s completion of its customary client acceptance procedures.”

CREATIVE REALITIES, INC. dismissed Deloitte & Touche LLP as its auditor.

“On March 25, 2024, Creative Realities, Inc. (the “Company”) dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm in connection with auditing the Company’s financial statements commencing fiscal year 2024.”

Longduoduo Co Ltd engaged Wei, Wei & Co., LLP as its auditor.

“On June 16, 2023, Longduoduo Company Limited retained the firm of Wei, Wei & Co., LLP to serve as its new independent public accounting firm.”

Longduoduo Co Ltd dismissed KCCW Accountancy Corp. as its auditor.

“On June 16, 2023 the Board of Directors of Longduoduo Company Limited dismissed KCCW Accountancy Corp. from its position as the principal independent accountant for Longduoduo Company Limited.”

SeaStar Medical Holding Corp reported that prior financial statements should not be relied upon.

“On March 21, 2024, after discussion with the Company’s management, the Audit Committee determined that a restatement of the Company’s audited financial statements for the fiscal year ended December 31, 2022 and unaudited interim financial statements for the fiscal quarters ended March 31, 2023, June 30, 2023 and September 30, 2023 would be appropriate”

Q32 Bio Inc. engaged Ernst & Young LLP as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm Ernst & Young LLP, or E&Y, served as the independent registered public accounting firm of Legacy Q32 prior to the completion of the Merger.”

Q32 Bio Inc. dismissed Deloitte & Touche LLP as its auditor.

“On March 25, 2024, following the completion of the Merger, Deloitte was dismissed as our independent registered public accounting firm.”

Super League Enterprise, Inc. reported that prior financial statements should not be relied upon.

“”), as filed with the Securities and Exchange Commission (the “SEC”) on November 11, 2024, and any reports, related earnings releases, investor presentations or similar communications of the Company’s Third Quarter 10-Q should no longer be relied upon, as described below. The determination resulted from an error made in the Company's unaudited consolidated financial statements for the three and nine months ended September 30, 2023, as previously filed in the Third Quarter 10-Q, arising from the exclusion of the calculated noncash value of the effect of the down round feature triggered in August of 2023 on the Company’s Series AA Convertible Preferred Stock, which should have been recorded as a noncash charge directly to accumulated deficit and a noncash reduction to income available to common stockholders in the computation of earnings per share. In connection with the Company’s year-end”

Golden Growers Cooperative engaged Haynie & Company, Inc. as its auditor.

“Effective March 20, 2024, the Audit Committee of the Board of Directors of Golden Growers Cooperative (the "Cooperative") approved the engagement of Haynie & Company, Inc. ("Haynie & Company") as the Cooperative’s independent registered public accounting firm for the Cooperative’s fiscal year ending December 31, 2024.”

THC Therapeutics, Inc. engaged Green Growth CPA's as its auditor.

“On March 8, 2024, the Registrant’s Board of Directors approved the engagement of Green Growth CPA’s (“Green Growth”), as the Registrant's independent accountant effective immediately to audit the Registrant’s financial statements and to perform reviews of interim financial statements.”

THC Therapeutics, Inc. dismissed Gries & Associates, LLC as its auditor.

“On March 8, 2024, the Company received a letter from the Securities and Exchange Commission informing the Company that the Public Accounting Oversight Board has revoked the registration of our auditor, Gries & Associates, LLC (“Gries”). Accordingly, that same day, the Board of Directors of Registrant approved the dismissal of Gries and dismissed Gries as the independent certifying accountant for the Registrant that same day.”

LAKE SHORE BANCORP, INC. dismissed Baker Tilly US, LLP as its auditor.

“On March 22, 2024, Baker Tilly completed its audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023. Accordingly, the dismissal was effective March 22, 2024.”

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

“the audited and unaudited consolidated financial statements for each of the Non-Reliance Periods, and the related audit report of the Company’s previous independent registered public accounting firm, Armanino LLP, should no longer be relied upon”

DIGIASIA CORP. dismissed Marcum LLP as its auditor.

“On March 20, 2024, StoneBridge Acquisition Corporation (the “Company”) dismissed Marcum LLP (“Marcum” or the “Former Auditor”) as its independent registered public accounting firm.”

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

“of the first three quarters in such years, as well as the associated earnings releases and investor presentations or other communications describing such financial statements, were materially misstated and, accordingly, should no longer be relied upon. The Company intends to restate its consolidated financial statements as of and for the year ended December 31, 2022 in connection with the filing of its 2023 Form 10-K. Similarly, the Company will include restated unaudited financial information for each of the first three quarters of 2023 and 2022 in its 2023 Form 10-K (each such annual and quarterly period to be restated, a “Restated Period”).”

Leopard Energy, Inc. engaged WWC, P.C. as its auditor.

“Effective March 22, 2024, the CYAP’s board of directors approved the engagement of WWC, P.C. (“ WWC ”) as the Company’s new independent registered public accounting firm.”

GlobalTech Corp engaged M/s Saeed Kamran & Co as its auditor.

“The Company has appointed M/s Saeed Kamran & Co as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023.”

TPG Twin Brook Capital Income Fund dismissed PricewaterhouseCoopers LLP as its auditor.

“On March 19, 2024, the Audit Committee of the Board of Trustees of the Company dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm and approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024, in each instance effective upon PwC’s completion of the audit of the Company’s financial statements as of and for the fiscal year ended December 31, 2023, which occurred on March 20, 2024.”

Varagon Capital Corp engaged Deloitte & Touche LLP as its auditor.

“On March 20, 2024, upon the recommendation of the Audit Committee, the Board approved the engagement of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2024.”

Varagon Capital Corp dismissed Ernst & Young LLP as its auditor.

“On March 20, 2024, upon the recommendation of the Audit Committee, the Board of Directors (the “Board”) of Varagon Capital Corporation (the “Company”) approved the dismissal of Ernst & Young LLP (“E&Y”) as the Company’s independent registered public accounting firm.”

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

“On March 19, 2024, the Audit Committee of Coeptis Therapeutics Holdings, Inc. (“the Company”), after discussions with Management, determined that, due to certain accounting errors described below, the following may no longer be relied upon: (i) the audited consolidated financial statements for the year ended December 31, 2022, included in the Company’s Form 10-K for the year ended December 31, 2022; (ii) the unaudited condensed consolidated financial statements for the periods ended March 31, June 30, and September 30, 2023, included in the Company’s Forms 10-Q for the periods then ended”

NextDecade Corp engaged KPMG LLP as its auditor.

“On March 20, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of NextDecade Corporation (the “Company”) appointed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2024, and on the same day voted to approve the dismissal of Grant Thornton LLP (“Grant Thornton”) as its independent registered public accounting firm.”

Janus International Group, Inc. engaged KPMG LLP as its auditor.

“the Committee appointed KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 28, 2024, effective immediately. On March 18, 2024, the Committee approved the dismissal of BDO as the Company’s independent registered public accounting firm. The Company has authorized BDO to respond fully to the inquiries of the successor auditors. The reports of BDO on the Company’s consolidated financial statements for the fiscal years ended December 30, 2023 and December 31, 2022 did not contain an adverse opinion or a disclaimer”

Janus International Group, Inc. dismissed BDO USA, P.C. as its auditor.

“the Committee approved the dismissal of BDO as the Company’s independent registered public accounting firm. The Company has authorized BDO to respond fully to the inquiries of the successor auditors. The reports of BDO on the Company’s consolidated financial statements for the fiscal years ended December 30, 2023 and December 31, 2022 did not contain an adverse opinion or a disclaimer”

Movella Holdings Inc. engaged Marcum LLP as its auditor.

“On March 19, 2024, the Company's Board of Directors appointed Marcum LLP ("Marcum") as the Company's independent registered public accounting firm effective March 19, 2024.”

RSM US LLP resigned as auditor of Movella Holdings Inc..

“RSM US LLP (“RSM”) notified the Chair of the Audit Committee of the Board of Directors (the “Audit Committee”) of Movella Holdings Inc. (the "Company") of its resignation as the Company’s independent registered public accounting firm, and effective January 24, 2024, the client-auditor relationship between the Company and RSM ceased.”

Strata Critical Medical, Inc. engaged Deloitte & Touche LLP as its auditor.

“On March 20, 2024, the Audit Committee approved the appointment of Deloitte & Touche LLP ("Deloitte") as its new independent registered public accounting firm for the fiscal year ending December 31, 2024, subject to execution of an engagement letter.”

Strata Critical Medical, Inc. dismissed Marcum LLP as its auditor.

“On March 19, 2024, the Audit Committee of the Board of Directors (the "Audit Committee") of Blade Air Mobility, Inc., a Delaware corporation (the "Company") dismissed Marcum LLP ("Marcum") as the Company's independent registered public accounting firm.”

Notable Labs, Ltd. dismissed Deloitte & Touche LLP as its auditor.

“On March 21, 2024, the Audit Committee of the board of directors (the "Board") of the Company dismissed Deloitte as the Company’s independent registered public accounting firm.”

National CineMedia, Inc. engaged Grant Thornton LLP as its auditor.

“On March 19, 2024, the audit committee (the “Audit Committee”) of the Board of Directors of the Company approved the appointment of Grant Thornton LLP (“Grant Thornton”), as the Company’s independent registered public accounting firm for the fiscal year ending December 26, 2024, effective immediately and concurrent with the dismissal of Deloitte & Touche LLP (“Deloitte”).”

National CineMedia, Inc. dismissed Deloitte & Touche LLP as its auditor.

“On March 19, 2024, the audit committee (the “Audit Committee”) of the Board of Directors of the Company approved the appointment of Grant Thornton LLP (“Grant Thornton”), as the Company’s independent registered public accounting firm for the fiscal year ending December 26, 2024, effective immediately and concurrent with the dismissal of Deloitte & Touche LLP (“Deloitte”).”

INTELLIGENT PROTECTION MANAGEMENT CORP. engaged Grassi & Co., CPAs, P.C. as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On March 18, 2024, the Committee approved the engagement of Grassi & Co., CPAs, P.C. (“ Grassi ”) as the Company’s independent registered”

INTELLIGENT PROTECTION MANAGEMENT CORP. dismissed Marcum LLP as its auditor.

“(a) Dismissal of Previous Independent Registered Public Accounting Firm On March 18, 2024, the Audit Committee (the “ Committee ”) of the Board of Directors of Paltalk, Inc. (the “ Company ”) approved the dismissal of Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting”

CNBX Pharmaceuticals Inc. engaged Elkana Amitai, CPA as its auditor.

“CNBX Pharmaceuticals Inc. (the “Company”) has replaced Weinstein International CPA (the “Former Accounting Firm”) as its independent registered public accounting firm, effective as of March 18 th , 2024, and has engaged Elkana Amitai, CPA, Rimon 1, Mitzpe Netofa, Israel (the “New Accounting Firm”) as its new independent registered public accounting firm as of and for the year ended August 31 st , 2023.”

M/s Crowe Hussain Chaudhary & Co resigned as auditor of GlobalTech Corp.

“M/s Crowe Hussain Chaudhary & Co Chartered Accountants resigned as the independent registered public accounting firm of GlobalTech Corporation (the “Company”) effective immediately.”

Genvor Inc engaged Novogradac & Company LLP as its auditor.

“On or about March 20, 2024, the Company engaged Novogradac & Company LLP (the “ New Accounting Firm ”) of Plantation, Florida, as its new independent registered public accounting firm.”

Genvor Inc dismissed Turner, Stone & Company, LLP as its auditor.

“On March 17, 2024, Genvor Incorporated (the “ Company ”) dismissed Turner, Stone & Company, LLP (the “ Former Accounting Firm ”) as its independent registered public accounting firm.”

Autolus Therapeutics plc reported that prior financial statements should not be relied upon.

“On March 15, 2024, the Audit Committee of the Company’s Board of Directors, upon the recommendation of the Company's management, and after discussion with the Company's independent registered public accounting firm, Ernst & Young LLP, concluded that the Company’s audited consolidated financial statements for the years ended December 31, 2022 and 2021, and the consolidated statements of operations for the quarterly periods in those years, as presented in the Company’s reports previously filed with the Securities and Exchange Commission (the “ SEC ”), should no longer be relied upon as a result of the foregoing error.”

First Foundation Inc. engaged Crowe LLP as its auditor.

“On March 19, 2024, the Audit Committee of the Board of Directors of First Foundation Inc. (the “Company”) appointed Crowe LLP as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024.”

PLUMAS BANCORP engaged Elliott Davis LLC as its auditor.

“the Audit Committee selected Elliott Davis LLC as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2024.”

PLUMAS BANCORP dismissed Eide Bailly as its auditor.

“On March 20, 2024, when the Company filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2023 with the SEC, Eide Bailly completed its audit of the Company’s consolidated financial statements for such fiscal year, and the Company’s retention of Eide Bailly as its independent registered public accounting firm with respect to the audit of the Company’s consolidated financial statements as of December 31, 2023 terminated as of that date.”

DZS INC. engaged BDO USA, P.C. as its auditor.

“On March 20, 2024, DZS Inc. (the “Company”) engaged BDO USA, P.C. (“BDO”) as its independent registered public accounting firm for the year ended December 31, 2023”

Swalm & Associates resigned as auditor of Direct Investment Holdings Group, Inc..

“etter dated January 2, 2024, Swalm & Associates (“Swalm”) notified the President and Treasurer and the Chief Financial Officer of Direct Investment Holdings Group, Inc. (the “Company” or the “Issuer” or “FEPI”) that effective immediately Swalm was ceasing its services as independent registered public accountants for the Company, a decision due in part to the upcoming retirement of the principal of Swalm, Edward S. Swalm, CPA. The notice has the effect of a resignation and advises that Swalm will cooperate with the Company’s new independent registered public accountants.”

Perimeter Solutions, Inc. engaged KPMG, LLP as its auditor.

“On March 15, 2024, the Audit Committee approved, and the Board ratified, the engagement of KPMG as the Company’s independent registered public accounting firm”

Perimeter Solutions, Inc. dismissed BDO USA, P.C. as its auditor.

“on March 15, 2024, the Audit Committee approved, and the Board ratified, the dismissal of BDO USA, P.C. (“BDO”), the Company’s independent registered public accounting firm since 2021, effective March 18, 2024”

AirJoule Technologies Corp. engaged BDO USA, P.C. as its auditor.

“On March 14, 2024, the Audit Committee of the Board approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ended December 31, 2024, effective as of the Closing.”

AirJoule Technologies Corp. dismissed Marcum LLP as its auditor.

“On March 14, 2024, the Audit Committee of the Board dismissed Marcum LLP (“Marcum”), XPDB’s independent registered public accounting firm prior to the business combination, as the Company’s independent registered public accounting firm, effective upon the Closing.”

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

“the errors were material to the financial statements for the fiscal year ended December 31, 2022, and the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023 (collectively, the “Previously Issued Financial Statements”) and that the Previously Issued Financial Statements should no longer be relied upon”

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

“As a result, the audited and unaudited financial statements for each of the Non-Reliance Periods should no longer be relied on.”