Auditor Changes

Grayscale Ethereum Staking ETF dismissed Marcum LLP as its auditor.

“(a) Dismissal of Previous Independent Registered Public Accounting Firm On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Ethereum Trust (ETH) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective March 1, 2024. Marcum’s responsibilities as the Trust’s independent registered public accounting firm ceased upon completion of the audit engagement for the Trust’s financial statements for the fiscal year ending December 31, 2023.”

Grayscale Zcash Trust (ZEC) engaged KPMG LLP as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On March 1, 2024, the Audit Committee of the Board of Directors of the Sponsor approved the engagement of KPMG LLP (“KPMG”) to be the Trust’s independent registered public accounting firm to perform independent audit services for the Trust beginning with its fiscal year ending December 31, 2024.”

Grayscale Zcash Trust (ZEC) dismissed Marcum LLP as its auditor.

“(a) Dismissal of Previous Independent Registered Public Accounting Firm On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Zcash Trust (ZEC) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective March 1, 2024. Marcum’s responsibilities as the Trust’s independent registered public accounting firm ceased upon completion of the audit engagement for the Trust’s financial statements for the fiscal year ending December 31, 2023.”

Grayscale Ethereum Classic Trust (ETC) engaged KPMG LLP as its auditor.

“the Audit Committee of the Board of Directors of the Sponsor approved the engagement of KPMG LLP (“KPMG”) to be the Trust’s independent registered public accounting firm to perform independent audit services for the Trust beginning with its fiscal year ending December 31, 2024.”

Grayscale Ethereum Classic Trust (ETC) dismissed Marcum LLP as its auditor.

“the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Ethereum Classic Trust (ETC) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective March 1, 2024.”

Grayscale Bitcoin Trust ETF engaged KPMG LLP as its auditor.

“On March 1, 2024, the Audit Committee of the Board of Directors of the Sponsor approved the engagement of KPMG LLP (“KPMG”) to be the Trust’s independent registered public accounting firm to perform independent audit services for the Trust beginning with its fiscal year ending December 31, 2024.”

Grayscale Bitcoin Trust ETF dismissed Marcum LLP as its auditor.

“On March 1, 2024, the Audit Committee of the Board of Directors of Grayscale Investments, LLC, the sponsor (the “Sponsor”) of Grayscale Bitcoin Trust (BTC) (the “Trust”), approved the dismissal of the current independent registered public accounting firm of the Trust, Marcum LLP (“Marcum”), effective March 1, 2024.”

CODEXIS, INC. engaged KPMG LLP as its auditor.

“On February 29, 2024, the Audit Committee approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024.”

CODEXIS, INC. dismissed BDO USA, P.C. as its auditor.

“On February 29, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Codexis, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm.”

AMTECH SYSTEMS INC engaged Klynveld Peat Marwick Goerdeler (KPMG) as its auditor.

“On March 1, 2024 the Committee appointed Klynveld Peat Marwick Goerdeler (“KPMG”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2024.”

AMTECH SYSTEMS INC dismissed Grant Thornton LLP as its auditor.

“On March 1, 2024, Amtech Systems, Inc. (the “Company”), upon the approval of the Audit Committee (the “Committee”) of the Board of Directors of the Company, notified Grant Thornton LLP (“Grant Thornton”), the Company’s current independent registered public accounting firm, that it would be dismissed from that position effective March 1, 2024.”

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

“On February 29, 2024, the management of Enviva Inc. (the “ Company ”) and its Board of Directors (the “ Board ”) concluded that the Company’s unaudited Condensed Consolidated Statements of Operations for the first, second, and third quarters of 2023 (collectively, the “ Restated Periods ”), previously reported in our Quarterly Reports on Form 10-Q for the periods ended March 31, June 30, and September 30, 2023, respectively, should no longer be relied upon.”

S&W Seed Co engaged Grant Thornton LLP as its auditor.

“On February 28, 2024, the Audit Committee approved the engagement of Grant Thornton LLP ("Grant Thornton") as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2024.”

S&W Seed Co dismissed Crowe LLP as its auditor.

“On February 28, 2024, the Audit Committee of the Board of Directors (the "Audit Committee") of S&W Seed Company (the "Company") dismissed Crowe LLP ("Crowe") as the Company’s independent registered public accounting firm.”

Citizens Community Bancorp Inc. engaged Crowe LLP as its auditor.

“On March 5, 2024, the Audit Committee of the Board of Directors of Citizens Community Bancorp, Inc. (“the Company”) approved the appointment of Crowe LLP (“Crowe”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2024.”

Calumet Specialty Products Partners, L.P. engaged Grant Thornton LLP as its auditor.

“On March 1, 2024, the Audit and Finance Committee engaged Grant Thornton LLP (“Grant Thornton”) as the Partnership’s independent registered public accounting firm for the fiscal year ending December 31, 2024.”

Calumet Specialty Products Partners, L.P. dismissed Ernst & Young LLP as its auditor.

“On March 1, 2024, the Audit and Finance Committee of the Board of Directors of Calumet GP, LLC (the “Audit and Finance Committee”), the general partner of the Calumet Specialty Products Partners, L.P. (the “Partnership”), dismissed Ernst & Young LLP (“Ernst & Young”) as the Partnership’s independent registered public accounting firm.”

GLOBAL DIGITAL SOLUTIONS INC engaged Accell Audit & Compliance, P.A. as its auditor.

“the Company approved the engagement of Accell Audit & Compliance, P.A. (“Accell”) as the Company’s independent registered public accounting firm to review the Company’s consolidated financial statements as of and for the nine months ended September 30, 2023 and audit the Company’s consolidated financial statements as of and for the year ended December 31, 2023.”

GLOBAL DIGITAL SOLUTIONS INC dismissed Turner, Stone & Company, L.L.P. as its auditor.

“On February 26, 2024, Turner, Stone & Company, L.L.P. (“TSC”), Global Digital Solutions, Inc.’s (the “Company”) independent registered public accounting firm, was informed that it would be dismissed as the Company’s independent registered public accounting firm.”

PRESTIGE CAPITAL CORP engaged Fruci & Associates as its auditor.

“Also on December 5, 2023, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm.”

PRESTIGE CAPITAL CORP dismissed Pinnacle Accountancy Group of Utah as its auditor.

“agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah”

Chenghe Acquisition I Co. engaged Marcum Asia CPAs LLP as its auditor.

“On February 27, 2024, Marcum Asia CPAs LLP (“Marcum Asia”) was engaged as the independent registered public accounting firm for the Company.”

Chenghe Acquisition I Co. dismissed Marcum LLP as its auditor.

“On February 27, 2024, Marcum LLP (“Marcum US”) was dismissed as the independent registered public accounting firm for the Company.”

C & C TOURS, INC. engaged Fruci & Associates as its auditor.

“the Board of Directors (the “Board”) of C & C Tours, Inc. (“C & C Tours” or the “Company) agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (“Pinnacle”), effective as of December 18, 2023. Also on December 18, 2023, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm.”

C & C TOURS, INC. dismissed Pinnacle Accountancy Group of Utah as its auditor.

“the Board of Directors (the “Board”) of C & C Tours, Inc. (“C & C Tours” or the “Company) agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (“Pinnacle”), effective as of December 18, 2023. Also on December 18, 2023, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm.”

IT TECH PACKAGING, INC. engaged GGF CPA LIMITED as its auditor.

“On March 1, 2024, the Company engaged GGF CPA LIMITED (“GGF”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

WWC, P.C. Certified Public Accountants resigned as auditor of IT TECH PACKAGING, INC..

“On February 29, 2024, WWC, P.C. Certified Public Accountants (“WWC”) resigned as independent registered public accounting firm of IT Tech Packaging, Inc. (the “Company”), effective immediately.”

NOVA STAR INNOVATIONS INC engaged Fruci & Associates as its auditor.

“Also on November 2, 2023, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm.”

NOVA STAR INNOVATIONS INC dismissed Pinnacle Accountancy Group of Utah as its auditor.

“On November 2, 2023, the Board of Directors (the “Board”) of Nova Star Innovations, Inc. (“Nova Star” or the “Company) agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (“Pinnacle”), effective as of November 2, 2023.”

CANCER CAPITAL CORP engaged Fruci & Associates as its auditor.

“Also on November 30, 2023, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm.”

CANCER CAPITAL CORP dismissed Pinnacle Accountancy Group of Utah as its auditor.

“On November 30, 2023, the Board of Directors (the “Board”) of Cancer Capital Corp. (“Cancer Capital” or the “Company) agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (“Pinnacle”), effective as of November 30, 2023.”

SKINOVATION PHARMACEUTICAL INC engaged Fruci & Associates as its auditor.

“Also on January 3, 2024, the Company engaged the accounting firm of Fruci & Associates (“Fruci”) as the Company’s new independent registered public accounting firm.”

SKINOVATION PHARMACEUTICAL INC dismissed Pinnacle Accountancy Group of Utah as its auditor.

“On January 3, 2024, the Board of Directors (the “Board”) of Skinovation Pharmaceutical Incorporated (“Skinovation” or the “Company) agreed to dismiss the Company’s independent registered public accounting firm, Pinnacle Accountancy Group of Utah (“Pinnacle”), effective as of January 3, 2024.”

Shockwave Medical, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On February 27, 2024, the Audit Committee approved the engagement of PwC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, subject to the completion of PwC’s client acceptance procedures.”

Shockwave Medical, Inc. dismissed Ernst & Young LLP as its auditor.

“dismissed Ernst & Young LLP ("EY") as the Company’s independent registered public accounting firm.”

Sadler, Gibb & Associates, LLC resigned as auditor of VERDE BIO HOLDINGS, INC..

“Contemporaneous with the Board’s determination to engage Fruci, Sadler, Gibb & Associates, LLC (“Sadler”) resigned as our independent registered public accounting firm, effective immediately.”

VERDE BIO HOLDINGS, INC. engaged Fruci & Associates II, PLLC as its auditor.

“On February 29, 2024, the Board of Directors (the “Board”) of Verde Bio Holdings, Inc., a Nevada corporation (the “Company”, “we”, “us” or “our”), approved the engagement of Fruci & Associates II, PLLC (“Fruci”), as our independent registered public accounting firm, effective immediately.”

Primis Financial Corp. reported that prior financial statements should not be relied upon.

“iscussions with the Company’s independent registered public accounting firm, FORVIS, LLP, that the Company’s previously-issued unaudited interim consolidated financial statements as of 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 (the “ Impacted Financial Statements ”) should no longer be relied upon. The accounting matters underlying the Company’s conclusion relate to transfers of loans by the Company’s subsidiary, Primis Bank, of approximately $33.7 million (the “Transferred Loans”) to other financial institutions over the first, second, and third quarters of 2023. As part of the Company’s year-end reporting process in the first quarter of 2024, the Company determined that the transfer of the Transferred Loans from Primis Bank to other financial institutions did not qualify for sales”

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

“On February 26, 2024, the Audit Committee of the Board of Directors of the Company, after discussion with management, determined that the Company’s previously issued unaudited condensed consolidated financial statements included in the quarterly report on Form 10-Q for the fiscal quarter ended March 31, 2023, filed on May 10, 2023, unaudited condensed consolidated financial statements included in the quarterly report on Form 10-Q for the fiscal quarter ended June 30, 2023, filed on August 9, 2023, and unaudited condensed consolidated financial statements included in the quarterly report on Form 10-Q for the fiscal quarter ended September 30, 2023, filed on November 9, 2023 (each a “Previous Filing” and collectively “Previous Filings”), should no longer be relied upon and should be restated”

Endexx Corp engaged Victor Mokuolu, CPA PLLC as its auditor.

“On February 22, 2023, Victor Mokuolu, CPA PLLC (“VMCPA”) was engaged as the Company’s independent auditors, commencing with the fiscal year ended September 30, 2023.”

Endexx Corp dismissed Turner, Stone & Company, L.L.P. as its auditor.

“On February 9, 2024, Endexx Corporation (the “Company”) dismissed its independent auditors, Turner, Stone & Company, L.L.P. of Dallas, Texas (“T&S”), which action was approved by the Company’s Board of Directors on February 9, 2024.”

RAMBUS INC engaged KPMG LLP as its auditor.

“on February 26, 2024, the Audit Committee appointed KPMG LLP ("KPMG") as the Company’s new independent registered public accounting firm”

RAMBUS INC dismissed PricewaterhouseCoopers LLP as its auditor.

“on February 26, 2024, the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm effective immediately.”

My City Builders, Inc. engaged TPS Thayer, LLC - Certified Public Accountants as its auditor.

“On February 26, 2024, we engaged TPS Thayer, LLC - Certified Public Accountants ("TPS") as our new independent accountants.”

Motos America, Inc. engaged Green Growth CPAs as its auditor.

“At the same time, the Board appointed Green Growth CPAs located at 10250 Constellation Blvd., Los Angeles, CA 90067, as the Company’s independent registered public accounting firm and auditor for the fiscal year ending July 31, 2023 and interim financial statements thereafter.”

Motos America, Inc. dismissed Pinnacle Accountancy Group of Utah as its auditor.

“On February 15, 2024, the Board of Directors of Motos America Inc. (the “Company”) dismissed Pinnacle Accountancy Group of Utah, located in Farmington, Utah, as the Company’s independent registered public accounting firm and auditor.”

REPUBLIC FIRST BANCORP INC engaged Wolf & Company, P.C. as its auditor.

“On February 21, 2024, the Audit Committee approved the appointment of Wolf as the Company's independent registered public accounting firm for the fiscal years ended Dece”

REPUBLIC FIRST BANCORP INC dismissed Crowe LLP as its auditor.

“On February 21, 2024, the Audit Committee (the "Audit Committee") of the Board of Directors of Republic First Bancorp, Inc. (the "Company") approved the dismissal of Crowe LLP ("Crowe") as the Company's independent registered public accounting firm, effective as of February 21, 2024.”

Battery Future Acquisition Corp. dismissed WithumSmith+Brown, PC as its auditor.

“On February 27, 2024, WithumSmith+Brown, PC (“Withum”) was dismissed as the independent registered public accounting firm for the Company and replaced by Bush and Associates CPA (“Bush”).”

CIM Opportunity Zone Fund, L.P. reported that prior financial statements should not be relied upon.

“the Fund concluded on February 21, 2024 that its historical annual audited financial statements (and audit report) included within its Form 10, as amended, and interim unaudited financial statements for each of the periods ended June 30, 2023 and September 30, 2023 included in its Forms 10-Q should be restated”