Auditor Changes

PBF Energy Inc. engaged KPMG LLP as its auditor.

“On February 12, 2024, the Audit Committee approved the engagement of KPMG LLP ("KPMG") as its new independent registered public accounting firm.”

PBF Energy Inc. dismissed Deloitte & Touche LLP as its auditor.

“On February 12, 2024, the Audit Committee of the Board of Directors of PBF Energy Inc. ("PBF" or the "Company") notified Deloitte & Touche LLP ("Deloitte") they will be dismissed as PBF’s independent registered public accounting firm upon completion of the 2023 audit, which occurred on February 15, 2024.”

NIKA PHARMACEUTICALS, INC engaged Fruci & Associates II, PLLC as its auditor.

“On February 14, 2024, Nika Pharmaceuticals, Inc. engaged the firm of Fruci & Associates II, PLLC to serve as the independent accountant to audit the company’s financial statements.”

NIKA PHARMACEUTICALS, INC dismissed B F Borgers CPA PC as its auditor.

“PA PC on February 14, 2024 and engage Fruci & Associates II, PLLC. The members of the board of directors have discussed the issue with the former”

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”)”

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

“On February 15, 2024, the Audit Committee of the Board of Directors of Veru Inc. (the “Company”), based on the recommendation of management, concluded that the Company’s previously issued consolidated financial statements as of and for the year ended September 30, 2023 (the “Prior Financial Statements”) should no longer be relied upon due to errors”

Next Bridge Hydrocarbons, Inc. engaged M&K CPAS, PLLC as its auditor.

“the Audit Committee approved the engagement of M&K CPAS, PLLC as the Company’s independent registered public accounting firm for the year ended December 31, 2023”

Next Bridge Hydrocarbons, Inc. dismissed BF Borgers CPA PC as its auditor.

“On February 10, 2024, Next Bridge Hydrocarbons, Inc. (the “Company,” “we” and “us”) dismissed BF Borgers CPA PC as the Company’s independent registered public accounting firm”

VICTORY CLEAN ENERGY, INC. engaged Accell Audit and Compliance, P.A. as its auditor.

“On January 26, 2024 (the “Engagement Date”), the Company engaged Accell Audit and Compliance, P.A. (“Accell”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.”

VICTORY CLEAN ENERGY, INC. dismissed Weaver and Tidwell L.L.P. as its auditor.

“On January 29, 2024, Victory Oilfield Tech, Inc. (the “Company”) notified Weaver and Tidwell L.L.P. (“Weaver”) of its dismissal.”

Everest Consolidator Acquisition Corp reported that prior financial statements should not be relied upon.

“On February 8, 2024, the Company’s audit committee concluded, after discussion with the Company’s management and its advisors, that the Company’s unaudited financial statements as of and for the quarterly period ended September 30, 2023 included in the Original Filing should no longer be relied upon due to the omission described above and should be restated.”

Sable Offshore Corp. dismissed Marcum LLP as its auditor.

“On February 14, 2024 the Audit Committee dismissed Marcum LLP (“Marcum”), Flame’s independent registered public accounting firm prior to the Business Combination, as the Company’s independent registered public accounting firm effective immediately following the filing of the Company’s annual report on Form 10-K for the year ended December 31, 2023, which will include audited financial statements for the year ended December 31, 2023, consisting only of the accounts of the pre-Business Combination special purpose acquisition company, Flame.”

M2i Global, Inc. engaged Turner, Stone & Company, LLP as its auditor.

“Effective February 8, 2024, the Company appointed Turner, Stone & Company, LLP (“Turner Stone”) as the independent registered public accounting firm to audit the consolidated financial statements of the Company”

M2i Global, Inc. dismissed Heaton & Company, PLLC dba Pinnacle Accountancy Group of Utah as its auditor.

“On February 8, 2024, M2i Global, Inc. (“M2i” or the “Company”) dismissed Heaton & Company, PLLC dba Pinnacle Accountancy Group of Utah (“Pinnacle”) as the Company’s independent registered public accounting firm.”

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

“On February 6, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Thoughtworks Holding, Inc. (the “Company”), concluded, after discussion with the Company’s management and consultation with the Company’s auditors, that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the quarterly periods ended June 30, 2023 and September 30, 2023 (collectively, the “Non-Reliance Periods”) included in the Quarterly Reports on Form 10-Q filed with the Securities and Exchange Commission (the “SEC”) for the Non-Reliance Periods, (1) should no longer be relied upon due to an inaccurate presentation of the change in cash flows ascribed to operating activities in the condensed consolidated statement of cash flows”

MultiSensor AI Holdings, Inc. engaged Deloitte & Touche LLP as its auditor.

“On February 6, 2024, the Company formally engaged Deloitte & Touche LLP ("Deloitte"), an independent registered public accounting firm, as its principal accountant to audit the Company’s financial statements”

MultiSensor AI Holdings, Inc. dismissed MultiSensor AI Holdings, Inc. (f/k/a Infrared Cameras Holdings, Inc.) prior independent registered public accounting firm as its auditor.

“the Company’s audit committee previously dismissed the Company’s prior independent registered public accounting firm in connection with the consummation with a business combination”

Global Gas Corp engaged Grassi & Co., CPAs, P.C. as its auditor.

“arcum LLP (“Marcum”) was dismissed as the independent registered public accounting firm for the Company and replaced by Grassi & Co., CPAs, P.C. (“Grassi”). The decision to replace Marcum with Grassi was approved by the Audit Committee of the Board of Directors of the Company. Since December 21, 2023 (the date of Marcum’s engagement) through the year ended December 31, 2023 and the subsequent interim period through February 6, 2024,”

Global Gas Corp dismissed Marcum LLP as its auditor.

“On February 6, 2024, Marcum LLP ("Marcum") was dismissed as the independent registered public accounting firm for the Company and replaced by Grassi & Co., CPAs, P.C. ("Grassi").”

Baker Tilly US, LLP resigned as auditor of Arboretum Silverleaf Income Fund, L.P..

“On February 6, 2024, Arboretum Silverleaf Income Fund, L.P. (the “Partnership”), finalized discussions with its independent registered public accounting firm, Baker Tilly US, LLP (“Baker Tilly”) that it was resigning its engagement with the Partnership.”

ALPINE 4 HOLDINGS, INC. engaged Marcum LLP as its auditor.

“the members of the Board unanimously approved the engagement of Marcum LLP ("Marcum"), as the Company's independent certifying accountant”

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

“the Company’s previously issued audited financial statements as of 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”

1847 Holdings LLC reported that prior financial statements should not be relied upon.

“On February 2, 2024, the Audit Committee of the Board of Directors of 1847 Holdings LLC (the “Company”), after discussions with the Company’s management, determined that the consolidated financial statements for the Company’s subsidiary ICU Eyewear Holdings, Inc. (“ICU”) for the years ended December 31, 2022 and 2021, filed as Exhibit 99.1 to the Company’s Current Report on Form 8-K/A filed on April 27, 2023 should be restated and should no longer be relied upon.”

Macias Gini & O’Connell LLP resigned as auditor of AMYRIS, INC..

“On February 9, 2024, Macias Gini & O’Connell LLP (“ MGO ”) informed the Company that MGO was resigning as the Company’s independent registered public accounting firm, effective immediately, in connection with the Chapter 11 Cases.”

OHIO VALLEY BANC CORP engaged Plante & Moran, PLLC as its auditor.

“the Audit Committee approved, on February 8, 2024, the engagement of Plante & Moran, PLLC ("Plante") as the Company’s independent registered public accounting firm for the year ending December 31, 2024, subject to completion of Plante’s standard client acceptance procedures and execution of an engagement letter.”

OHIO VALLEY BANC CORP dismissed Crowe LLP as its auditor.

“On February 8, 2024, the Company, at the direction of the Audit Committee, notified Crowe that it has been dismissed as the Company’s independent registered public accounting firm effective following the completion of its audit for the year ending December 31, 2023.”

Ezagoo Ltd engaged Enrome LLP as its auditor.

“Appointment of new Independent Registered Public Accounting Firm On February 5, 2024, our Board of Directors appointed Enrome LLP of Singapore (“Enrome”) as our independent registered public”

Ezagoo Ltd dismissed TAAD LLP as its auditor.

“On February 5, 2024, the Company dismissed TAAD LLP ("TAAD") as the Company's independent registered public accounting firm.”

GUOCHUN INTERNATIONAL INC. engaged Kirtane & Pandit LLP as its auditor.

“our Board of Directors appointed Kirtane & Pandit LLP of India ("KP") as our independent registered public accounting firm”

Michael T. Studer CPA P.C. resigned as auditor of GUOCHUN INTERNATIONAL INC..

“received a notice of resignation from its independent registered accountants, Michael T. Studer CPA P.C.”

Fortune Valley Treasures, Inc. engaged YCM CPA Inc. as its auditor.

“On February 7, 2024, the Registrant’s Audit Committee and Board of Directors approved and ratified the appointment of YCM CPA Inc.”

Fortune Valley Treasures, Inc. dismissed MaloneBailey, LLP as its auditor.

“On January 25, 2024, the Registrant dismissed its previous independent registered public accounting firm, MaloneBailey, LLP”

PETMED EXPRESS INC reported that prior financial statements should not be relied upon.

“” and together with the Q1 2024 Quarterly Report, the 2023 Annual Report and the Historical Quarterly Reports, the “Reports” and all financial statements included in the Reports, collectively the “Affected Financials”), should no longer be relied upon. As a result of the foregoing determined, related press releases, shareholder communications, investor presentations or other communications describing relevant portions of the Affected Financials should no longer be relied upon. The Audit Committee’s conclusion was based on management’s determination that the Company (1) misapplied generally accepted accounting principles relating to certain accruals for sales tax liabilities resulting from sales of the Company’s products and services to its customers and (2) incorrectly valued the deferred tax asset acquired in connection with the Company’s acquisition of PetCareRx in April 2023, in each”

Aeries Technology, Inc. engaged KNAV CPA LLP as its auditor.

“On February 1, 2024, the Audit Committee appointed KNAV CPA LLP (“KNAV”) as the successor independent registered public accounting firm.”

Aeries Technology, Inc. dismissed Marcum LLP as its auditor.

“On February 1, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Aeries Technology, Inc. (f/k/a Worldwide Webb Acquisition Corp., the “Company”) approved the dismissal of, and dismissed, Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as of February 1, 2024.”

Home Federal Bancorp, Inc. of Louisiana engaged Carr, Riggs & Ingram, LLC as its auditor.

“On February 2, 2024, the Company notified Carr, Riggs & Ingram, LLC (“CRI”) that it had been selected to serve as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2024.”

Home Federal Bancorp, Inc. of Louisiana dismissed FORVIS, LLP as its auditor.

“On February 2, 2024 (the "Notice Date"), Home Federal Bancorp, Inc. of Louisiana (the "Company") notified FORVIS, LLP that it had been dismissed as the Company's independent registered public accounting firm, effective as of the Notice Date.”

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

“the Board dismissed Marcum LLP as the Company's independent registered public accounting firm and appointed GT as the Company's independent registered public accounting firm on December 29, 2023”

Cryomass Technologies, Inc. engaged Haynie & Company as its auditor.

“unanimously approved the engagement of Haynie & Company ("Haynie") as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2024, effective immediately.”

Green Stream Holdings Inc. engaged Barton CPA as its auditor.

“On February 2, 2024, the Company appointed Barton CPA (“Barton”) as its new registered independent public accountant.”

Green Stream Holdings Inc. dismissed Bush and Associates CPA as its auditor.

“On February 2, 2024, Green Stream Holdings, Inc. (the “Company”) dismissed Bush and Associates CPA, (“Bush”) as its registered independent public accountant.”

Renewable Energy Acquisition Corp. dismissed Rosenberg Rich Baker Berman, P.A as its auditor.

“On February 01, 2024, Rosenberg Rich Baker Berman, P.A (“RRBB”) was dismissed as the independent registered public accounting firm for Renewable Energy Acquisition Corp. (the “Company”) and replaced by Hudgens CPAs (“Hudgens”).”

Beam Global engaged Marcum LLP as its auditor.

“On February 3, 2024, the Audit Committee of the Board of Directors of Beam Global (the “Company”) engaged Marcum LLP (“Marcum”) as the Company’s new independent registered public accounting firm, effective immediately.”

ACURA PHARMACEUTICALS, INC engaged Berkowitz, Pollack Brant Advisors + CPAs, LLP as its auditor.

“On January 31, 2024, the Audit Committee approved the appointment of Berkowitz, Pollack Brant Advisors + CPAs, LLP as the Company’s new independent registered public accounting firm”

D-Wave Quantum Inc. reported that prior financial statements should not be relied upon.

“March 15, 2022, respectively which include the Financial Statements (collectively, the “Affected Periods”), as well as the relevant portions of any communication which describe or are based on the Financial Statements, should no longer be relied upon. The Company plans to restate, as soon as practicable, the Financial Statements for the Affected Periods in amendments to the Form 10-K, the Q1 2023 Form 10-Q, the Q2 2023 Form 10-Q, and the Q3 2023 Form 10-Q respectively (collectively, the “Restatement”). The Restatement mainly impacts non-cash and non-operating components of other income (expense) and net loss on the consolidated statements of operations and research incentives receivable and loans payable on the consolidated balance sheets. The Restatement does not affect any of the Company’s key business metrics or compliance with any financial covenants. The Company notes that the Rest”

Estrella Immunopharma, Inc. engaged Macias Gini & O’Connell, LLP as its auditor.

“appointed Macias Gini & O’Connell, LLP ("MGO") as the Company’s new independent registered public accounting firm for the fiscal year ending June 30, 2024, effective as of January 30, 2024.”

Estrella Immunopharma, Inc. dismissed Marcum LLP as its auditor.

“dismissed its independent registered public accountant Marcum LLP ("Marcum"), effective as of January 30, 2024.”

Go Go Buyers, Inc. engaged CNK & ASSOCIATES LLP as its auditor.

“the appointment of CNK & ASSOCIATES LLP as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, subject to completion of its standard client acceptance procedures.”

Go Go Buyers, Inc. dismissed Bolko & Associates as its auditor.

“This action effectively dismissed Bolko & Associates as the Company’s independent registered public accounting firm as of January 31, 2024.”

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

“On January 29, 2024, the Company appointed M&K CPAS, PLLC ("M&K") as its new independent registered public accounting firm commencing for its quarter ending December 31, 2023, and its fiscal year ending June 30, 2024.”