Auditor Changes

TOKEN COMMUNITIES LTD. reported that prior financial statements should not be relied upon.

“On February 23, 2024, the Board of Directors of Token Communities, Ltd. (the “ Company ”), after consultation with management and discussions with Greengrowth CPA, the Company’s independent registered public accounting firm, concerning the quarter ended December 31, 2023, concluded that the Company’s previously issued financial statements for the year ended June 30, 2023 and the quarter ended September 30, 2023 (the “ Relevant Periods “) should be restated and should no longer be relied upon.”

AXON ENTERPRISE, INC. dismissed Grant Thornton LLP as its auditor.

“the Audit Committee approved the dismissal of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately following completion of their engagement for the year ended December 31, 2023”

AXON ENTERPRISE, INC. engaged PricewaterhouseCoopers LLP as its auditor.

“the Audit Committee approved the appointment of PricewaterhouseCoopers LLP as the Company’s independent registered public accounting firm, effective following the filing of the Company's Annual Report on Form 10-K for the year ended December 31, 2023”

SECTOR 10, Inc. engaged MICHAEL GILLESPIE & ASSOCIATES, PLLC as its auditor.

“The Company has engaged a new accounting firm to provide an audit for the fiscal years ended March 31, 2024 and March 31, 2023 and reviews of the quarterly filings in fiscal year ending March 31, 2025. The new audit firm is MICHAEL GILLESPIE & ASSOCIATES, PLLC”

ODYSSEY MARINE EXPLORATION INC reported that prior financial statements should not be relied upon.

“The audit committee and the board of directors of the Company, in consultation with the Company’s management, concluded on February 20, 2024, that the Company should restate certain of its consolidated financial statements, which should no longer be relied upon.”

Macias Gini & O’Connell, LLP resigned as auditor of Dalrada Technology Group, Inc..

“On February 14, 2024, Macias Gini & O’Connell, LLP (“MGO”) resigned as Dalrada Financial Corporation’s (the “Company”) independent registered public accounting firm.”

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

“On February 24, 2024, the Audit Committee, after discussion with senior management and the Company’s independent registered public accountants, concluded that the Prior Interim Financial Statements should no longer be relied upon.”

YIELD10 BIOSCIENCE, INC. engaged Berkowitz Pollack Brant Advisors +CPAs, LLP as its auditor.

“On February 22, 2024, the Audit Committee of the Board of Directors of Yield10 Bioscience, Inc. (the “Company”) approved the appointment of Berkowitz Pollack Brant Advisors +CPAs, LLP (“BPB”) as the Company’s new independent registered public accounting firm, effective immediately.”

Cornerstone Building Brands, Inc. engaged Deloitte & Touche LLP as its auditor.

“on January 15, 2024, the Audit Committee selected Deloitte as the Company’s independent registered public accounting firm”

Cornerstone Building Brands, Inc. dismissed Grant Thornton LLP as its auditor.

“of the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2023 by Grant Thornton LLP (“Grant Thornton”) and the issuance of Grant Thornton’s reports thereon.”

TruGolf Holdings, Inc. engaged CohnReznick LLP as its auditor.

“On April 5, 2023, TruGolf Inc. engaged CohnReznick to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2022.”

TruGolf Holdings, Inc. dismissed MaloneBailey, LLP as its auditor.

“MaloneBailey, LLP ("MaloneBailey"), the Company’s independent registered public accounting firm prior to the Business Combination (completed on January 31, 2024) was dismissed on February 19, 2024.”

TruGolf Holdings, Inc. engaged Haynie & Company as its auditor.

“On February 19, 2024, the Audit Committee of the Board of Directors of TruGolf Holdings, Inc. ("Company") approved the engagement of Haynie & Company ("Haynie") as independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2023.”

Zura Bio Ltd dismissed Marcum LLP as its auditor.

“Marcum LLP (" Marcum "), the Company’s independent registered public accounting firm prior to the Business Combination, was terminated as of such date”

Zura Bio Ltd engaged WithumSmith+Brown, PC as its auditor.

“On March 29, 2023, Zura Bio Limited (the " Company ") engaged WithumSmith+Brown, PC (" Withum ") as the Company’s independent registered public accounting firm”

IMAC Holdings, Inc. engaged Salberg & Company, P.A. as its auditor.

“On February 8, 2024, the Committee approved the appointment of Salberg & Company, P.A. ("Salberg") as the Company's independent registered public accounting firm”

Company’s certifying accountant resigned as auditor of First Capital Real Estate Trust Inc.

“The Company’s certifying accountant resigned from its position in 2021 as the Company’s inability to satisfy its accounts payable obligations.”

Apple Hospitality REIT, Inc. engaged KPMG LLP 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. Ernst & Young LLP (“E&Y”), which had previously served as the Company’s independent registered public accounting firm, was invited to participate in this process. As a result of this competitive selection process, on February 19, 2024, the Audit Committee approved the appointment of KPMG LLP (“KPMG”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, and approved the dismissal of E&Y as the Company’s independent registered public accounting firm, in each case, effective February 22, 2024, following E&Y’s completion of its audit for the fiscal year ended December 31, 2023 on such date.”

Apple Hospitality REIT, Inc. dismissed Ernst & Young LLP as its auditor.

“Ernst & Young LLP (“E&Y”), which had previously served as the Company’s independent registered public accounting firm, was invited to participate in this process. As a result of this competitive selection process, on February 19, 2024, the Audit Committee approved the appointment of KPMG LLP (“KPMG”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, and approved the dismissal of E&Y as the Company’s independent registered public accounting firm, in each case, effective February 22, 2024, following E&Y’s completion of its audit for the fiscal year ended December 31, 2023 on such date.”

NextTrip, Inc. engaged Haynie & Company as its auditor.

“On February 15, 2024, the Company engaged Haynie & Company ("Haynie") to serve as the Company’s independent registered public accounting firm, effective immediately.”

NextTrip, Inc. dismissed TPS Thayer LLC as its auditor.

“On February 15, 2024, the Company notified TPS Thayer LLC ("TPS") of its dismissal as the Company’s independent registered public accounting firm effective as of that date.”

AtlasClear Holdings, Inc. engaged Haynie & Company as its auditor.

“pproved the appointment of Haynie & Company (“Haynie”) as the Company’s independent registered public”

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

“Marcum LLP (“Marcum”), Quantum’s independent registered public accounting firm prior to the Business Combination, was informed on February 15, 2024, that it will be dismissed as the Company’s independent registered public accounting firm, effective February 15, 2024.”

Earth Science Tech, Inc. engaged Assurance Dimensions Certified Public Accountants & Associates as its auditor.

“On February 15, 2024, Earth Science Tech, Inc. (the “Company”), engaged Assurance Dimensions Certified Public Accountants & Associates (the “New Accountant”) to audit the Company’s year ended March 31, 2024.”

iBio, Inc. engaged Grassi & Co., CPAs, P.C. as its auditor.

“On February 20, 2024, the Company entered into an engagement letter with Grassi and engaged Grassi as the Company’s independent registered public accounting firm effective immediately.”

CohnReznick LLP resigned as auditor of iBio, Inc..

“On February 15, 2024, the Company was notified that its independent registered public accounting firm, CohnReznick LLP ("CohnReznick"), is resigning its engagement with the Company effective immediately.”

Cleartronic, Inc. engaged M&K CPAS, PLLC as its auditor.

“On February 19, 2024, a majority of the directors of Cleartronic Inc. engaged M&K CPAS, PLLC (“M&K”) as its independent registered public accounting firm.”

Assurance Dimensions resigned as auditor of Cleartronic, Inc..

“On February 16, 2024, the audit practice of Assurance Dimensions, (“Assurance”), resigned as the independent registered public accounting firm for Cleartronic, Inc. (the “Company”).”

Vystar Corp engaged BFBorgers CPA PC as its auditor.

“On February 20, 2024, BFBorgers CPA PC (“BFBorgers”) was engaged as Vystar Corporation’s independent registered public accounting firm.”

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

“hs ended September 30, 2023 included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2023, respectively (collectively, the “Non-Reliance Periods”), and such financial statements should no longer be relied upon. The error does not have any impact on, or result in any change to, the reported amounts through consolidated net loss on the Condensed Consolidated Statements of Loss, the Company’s Condensed Consolidated Balance Sheets or Condensed Consolidated Statements of Cash Flows. The understatements were solely related and limited to the financial statement presentation below the reported consolidated net loss line item and specific to the bifurcation of net income and loss per share on the Condensed Consolidated Statements of Loss to the Company and the non-controlling interest. The misstatements occurred following the effectiveness of the Dominat”

SUN COMMUNITIES INC reported that prior financial statements should not be relied upon.

“On February 15, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of the Company, after discussion with the management of the Company, concluded that the Interim Financial Statements should no longer be relied upon due to errors in such financial statements. Similarly, any previously furnished or filed reports, related earnings releases, investor presentations or similar communications of the Company describing the Interim Financial Statements should no longer be relied upon. The Company determined that each of the Interim Financial Statements contained an error relating to non-cash goodwill impairment and that a restatement of the Interim Financial Statements is required. The non-cash goodwill impairments result in the following negative adjustments to net income / (loss) in the Interim Financial Statements: • For the three months ended March 31, 2023, non-cash”

Gries & Associates, LLC resigned as auditor of PETRO USA, INC..

“accepted the resignation of Gries & Associates, LLC (“Gries”) as the Company's independent registered public accounting firm”

PETRO USA, INC. engaged Green Growth CPAs as its auditor.

“ons pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) ☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) ☐ Emerging Growth 1 Item 4.01. Change in Registrant's Certifying Accountant On February 20, 2024, the Board of Directors of Petro USA, Inc., a Nevada corporation (the “Company”), approved the engagement of Green Growth CPAs (“Green Growth”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended June 30, 2024, effective immediately, and accepted the resignation of Gries & Associates, LLC (“Gries”) as the Company's independent registered public accounting firm.”

Greenwich LifeSciences, Inc. engaged RBSM LLP as its auditor.

“approved the engagement of RBSM LLP (“RBSM”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ended December 31, 2023”

Greenwich LifeSciences, Inc. dismissed MaloneBailey LLP as its auditor.

“On February 14, 2024, the audit committee of the Board of Directors of Greenwich LifeSciences, Inc. (the “Company”) approved the dismissal of MaloneBailey LLP (“Malone”) as the Company’s independent registered public accounting firm”

White River Energy Corp. engaged RBSM LLP as its auditor.

“On February 15, 2024, following approval by the Company’s Audit Committee, the Company appointed RBSM LLP (“RBSM”) as the new independent registered public accounting firm of the Company.”

White River Energy Corp. dismissed MaloneBailey LLP as its auditor.

“On February 15, 2024, the Audit Committee of the Board of Directors of White River Energy Corp (the “Company”), approved the dismissal of MaloneBailey LLP (“MaloneBailey”), which was then serving as the independent registered public accounting firm of the Company, effective immediately.”

Rexford Industrial Realty, Inc. engaged KPMG LLP as its auditor.

“On February 14, 2024, the Audit Committee (the “Committee”) of the Board of Directors of Rexford Industrial Realty, Inc., a Maryland corporation (the “Company”), approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024, effective immediately.”

Rexford Industrial Realty, Inc. dismissed Ernst & Young LLP as its auditor.

“On February 14, 2024, the Committee dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective immediately.”

KCCW Accountancy Corp. resigned as auditor of My City Builders, Inc..

“On February 15, 2024, we received the resignation of KCCW Accountancy Corp. as our independent accountant.”

Artisan Consumer Goods, Inc. engaged Yusufali & Associates, LLC as its auditor.

“(b) On February 12, 2024, the Board of Directors of the Company resolved to engage the independent registered public accounting firm of Yusufali & Associates, LLC (“Yusufali & Associates”), the Company’s new independent registered public accountants, which appointment Yusufali & Associates has accepted with the dismissal of BF Borgers. During the two most recent fiscal years and the interim period preceding the engagement of Yusufali & Associates, the Company has not consulted with Yusufali & Associates regarding either: (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Yusufali & Associates or (iii) any other matter that was the subject of disagreement between the Company and its former auditor as described in Item 304(a)(1)(iv), or a reportable event as described in paragraph 304(a)(1)(v), of Regulation S-K.”

Artisan Consumer Goods, Inc. dismissed BF Borgers CPA PC as its auditor.

“On February 12, 2024, Artisan Consumer Goods, Inc., a Nevada corporation (the “Company”), notified BF Borgers CPA PC (“BF Borgers”), that the Company had dismissed BF Borgers as the independent registered public accounting firm of the Company.”

Energy Services of America CORP engaged Urish Popeck & Co., LLC as its auditor.

“On February 16, 2024, the Company engaged Urish Popeck & Co., LLC (“UPC”) as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2024.”

Energy Services of America CORP dismissed Baker Tilly US, LLP as its auditor.

“On February 16, 2024, Energy Services of America Corporation (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company's independent registered public accounting firm.”

NOBILITY HOMES INC engaged Hancock Askew & CO, LLP as its auditor.

“On February 15, 2024, the Audit Committee of the Board of Directors of the Company engaged the independent accounting firm Hancock Askew & CO, LLP to serve as its independent certified public accounting firm effective immediately.”

CohnReznick LLP resigned as auditor of NOBILITY HOMES INC.

“(a) On February 15, 2024, CohnReznick LLP (“CohnReznick”), Nobility Homes, Inc.’s (the “Company”) independent registered public accounting firm, notified the Company’s Audit Committee of the Board of Directors that it was resigning, effective immediately. CohnReznick has served as the Company’s independent registered public accounting firm since May 2023 when it acquired certain assets and people of Daszkal Bolton, LLP.”

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

“concluded that the Company’s previously issued financial statements as of and for the three and nine months ended September 30, 2023, included in the Company’s Quarterly Report on Form 10-Q filed on November 13, 2023 (the “Form 10-Q”) and its Registration Statement on Form S-1 (File No. 333-274094) filed on November 24, 2023 (as amended, the “Registration Statement”), should no longer be relied upon”

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

“On February 6, 2024, the Board of Directors (the “Board”) of GoLogiq, Inc. (the “Company”) concluded, after discussion with the Company’s management, that the Company’s previously issued audited financial statements as of December 31, 2022, the unaudited interim financial statements for the first three quarterly periods of the year ended December 31, 2022, as well as the unaudited interim financial statements for the first three quarterly periods of the year ended December 31, 2023, (together, the “Affected Periods”) should be restated and accordingly, should no longer be relied upon.”

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

“on February 14, 2024, the Company’s Audit Committee of the Board of Directors of the Company (the “Audit Committee”) determined, based on management’s recommendation and after consultation with Ernst & Young LLP, the Company’s independent registered public accounting firm, that the Seed Preferred Shares should have been initially measured at fair value, and the accounting for the Seed Preferred Shares should be restated. As a result, the Audit Committee also determined that the Company’s financial statements for the years ended December 31, 2020, 2021 and 2022, and in each of the Company’s quarterly reports on Form 10-Q filed with the SEC in 2021, 2022 and 2023 (collectively, the “Restatement Periods”), should no longer be relied upon”

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

“On February 13, 2024, the Audit Committee of the Company’s Board of Directors concluded, after discussion with the Company’s management and its advisors, that the Third Quarter 2023 Interim Financial Statements were materially misstated due to this error. As a result, the Third Quarter 2023 Interim Financial Statements and accompanying earnings release should no longer be relied upon.”