Auditor Changes

GenFlat Holdings, Inc. dismissed B F Borgers CPA PC as its auditor.

“On January 29, 2024, Healthcare Business Resources Inc. (the "Company") dismissed B F Borgers CPA PC ("BF Borgers") as its independent registered public accounting firm.”

Notable Labs, Ltd. engaged WithumSmith+Brown, PC as its auditor.

“On January 30, 2024, the Company engaged, subject to customary intake procedures and stockholder approval under applicable Israeli law, WithumSmith+Brown, PC as the Company’s new independent registered public accounting firm for the fiscal year ended December 31, 2023 (after receiving approval of the Audit Committee of the Company’s Board of Directors).”

Notable Labs, Ltd. dismissed Kesselman & Kesselman C.P.A.s, a member of PricewaterhouseCoopers International Limited as its auditor.

“On January 30, 2024, Notable Labs, Ltd. (the "Company") dismissed Kesselman & Kesselman C.P.A.s, a member of PricewaterhouseCoopers International Limited, effective immediately, as its independent registered public accounting firm (after receiving approval of the Audit Committee of the Company’s Board of Directors).”

SingerLewak LLP resigned as auditor of MedAvail Holdings, Inc..

“On February 1, 2024, SingerLewak LLP, the Company’s independent registered public accounting firm, informed the Company of its decision to resign as auditors of the Company, effective immediately prior to the filing of the Petition. From the date of its engagement on June 14, 2023 through the date of its resignation, SingerLewak did not render an audit report on the Company’s financial statements for any period.”

Point of Care Nano-Technology, Inc. dismissed K.R. Margetson LTD. as its auditor.

“On January 31, 2024, Point of Care Nano-Technology, Inc. (the “Company”) dismissed K.R. Margetson LTD. (“KRM”) as the Company’s independent registered public accounting firm, which dismissal was approved by the Company’s Board of Directors.”

Steel Connect, Inc. engaged Deloitte & Touche LLP as its auditor.

“On January 31, 2024 , Deloitte confirmed that such procedures were complete, and the Company formally engaged Deloitte as its independent registered public accounting firm.”

CitroTech Inc. engaged WWC Professional Corporation Limited as its auditor.

“On or about January 29, 2024, we engaged WWC Professional Corporation Limited (“ WWC ”) of San Mateo, California, as independent registered public accounting firm to audit our financial statements for the fiscal year ended December 31, 2023.”

CitroTech Inc. dismissed BF Borgers CPA PC as its auditor.

“On January 29, 2024, we notified BF Borgers CPA PC (“ BF Borgers ”) of their dismissal as our independent registered public accounting firm.”

EMCORE CORP engaged CohnReznick as its auditor.

“On January 25, 2024, the Company executed an engagement letter with CohnReznick upon completion of CohnReznick's client acceptance procedures.”

INNO HOLDINGS INC. engaged Simon & Edward, LLP as its auditor.

“On January 26, 2024, the Company engaged Simon & Edward, LLP (the " New Accounting Firm ") as our independent registered public accounting firm for the year ended September 30, 2024.”

INNO HOLDINGS INC. dismissed TAAD LLP as its auditor.

“Inno Holdings Inc. (the " Company ") has dismissed TAAD LLP (the " Former Accounting Firm ") as its independent registered public accounting firm, effective as of January 26, 2024.”

Alternus Clean Energy, Inc. engaged Mazars USA LLP as its auditor.

“On January 27, 2024, with the approval of the Committee, the Company engaged Mazars USA LLP (“ Mazars ”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023, effective immediately.”

Alternus Clean Energy, Inc. dismissed BDO USA P.C. as its auditor.

“dismissed BDO USA P.C. as the Company’s independent registered public accounting firm, effective as of December 22, 2023.”

AMJ Global Technology engaged Green Growth CPA'S as its auditor.

“On or about December 19, 2023, we engaged Green Growth CPA's (“ Green Growth ”) of Los Angeles, California, as independent registered public accounting firm to audit our financial statements for the fiscal year ended November 30, 2023.”

AMJ Global Technology dismissed Pinnacle Accountancy Group of Utah as its auditor.

“On December 19, 2023, we notified Pinnacle Accountancy Group of Utah, a DBA of Heaton & Co., PLLC (“ Pinnacle ”) of their dismissal as our independent registered public accounting firm.”

Ernst & Young LLP resigned as auditor of DZS INC..

“(the “Company”) was notified by the Company’s independent registered public accounting firm, Ernst & Young LLP (“EY”), of its decision to resign as independent registered public accounting firm of the Company, effective as of that date. The Audit Committee of the Board of Directors of the Company (the “Audit Committee”) accepted EY’s resignation. The Company and the Audit Committee have initiated discussions with other independent registered public accounting firms to represent the Company for the year ended December 31, 2023, as well as the restatement of the 2022 Annual Financial Statements (as defined below).”

RGC RESOURCES INC engaged Deloitte & Touche LLP as its auditor.

“On January 26, 2024, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2024, effective immediately.”

Bergio International, Inc. engaged Olayinka Oyebola & Co as its auditor.

“(the “Company”), that they were resigning as the Company’s registered accounting firm effective immediately, following the appointment by the Company of Olayinka Oyebola & Co., effective January 24, 2024 as its new registered accounting firm.”

BF Borgers CPA, PC resigned as auditor of Bergio International, Inc..

“Title of each class Trading Symbol(s) Name of each exchange on which registered N/A N/A N/A 1 ITEM 4.01(A) - CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On January 26, 2024, the Board of Directors received notice from BF Borgers CPA, PC (“Borgers”), the independent registered public accounting firm of Bergio International, Inc. (the “Company”), that they were resigning as the Company’s registered accounting firm effective immediately, following the appointment by the Company of Olayinka Oyebola & Co., effective January 24, 2024 as its new registered accounting firm.”

Edgio, Inc. engaged BDO USA, P.C. as its auditor.

“the Board of Directors of Edgio, Inc. (the “Company”) approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective immediately”

Idaho Copper Corp engaged GreenGrowth CPAs, Inc. as its auditor.

“On January 25, 2024, the Company engaged GreenGrowth CPAs, Inc. (the “New Accounting Firm”) as our independent registered public accounting firm for the year ended January 31, 2024.”

Idaho Copper Corp dismissed Turner, Stone & Company, LLP as its auditor.

“Idaho Copper Corporation (the “Company”) has dismissed Turner, Stone & Company, LLP (the “Former Accounting Firm”) as its independent registered public accounting firm, effective as of January 23, 2024.”

TUPPERWARE BRANDS CORP engaged KPMG LLP as its auditor.

“the Company engaged KPMG LLP as its independent registered public accounting firm for the fiscal year ended December 30, 2023”

FLUSHING FINANCIAL CORP reported that prior financial statements should not be relied upon.

“require restatement to correct the accounting treatment of employee retention credits”

Ispire Technology Inc. engaged Marcum LLP as its auditor.

“On January 25, 2024, the Audit Committee (the “Audit Committee”) of the Board of the Company engaged Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm for the fiscal year ended June 30, 2024, effective immediately.”

ECD Automotive Design, Inc. engaged Marcum LLP as its auditor.

“On January 22, 2024, the Audit Committee appointed Marcum as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ended December 31, 2023.”

Capitol Federal Financial, Inc. engaged KPMG LLP as its auditor.

“approved the appointment of KPMG LLP ("KPMG") as the Company’s new independent registered public accounting firm for the fiscal year ending September 30, 2024, and related interim periods, subject to completion of KPMG’s standard client acceptance procedures and execution of an engagement letter.”

Capitol Federal Financial, Inc. dismissed Deloitte & Touche LLP as its auditor.

“the Audit Committee also approved the dismissal of Deloitte & Touche LLP ("Deloitte") as the Company’s independent registered public accounting firm, effective as of the date of Deloitte’s completion of its services to the Company for the fiscal quarter ended December 31, 2023.”

ULIXE CORP. engaged OLAYINKA OYEBOLA & CO (Chartered Accountants) as its auditor.

“concurrently engaged OLAYINKA OYEBOLA & CO (Chartered Accountants) as our principal independent accountant.”

ULIXE CORP. dismissed Jack Shama CPA as its auditor.

“On July 15, 2023, we dismissed Jack Shama CPA as our principal independent accountant, and concurrently engaged OLAYINKA OYEBOLA & CO (Chartered Accountants) as our principal independent accountant.”

Carriage House Event Center, Inc. dismissed Pinnacle Accountancy Group of Utah as its auditor.

“On January22, 2024, the Company engaged and executed an agreement with Michael Gillespie & Associates, PLLC (“Gillespie”), as the Company’s new independent accountant to replace Pinnacle.”

Carriage House Event Center, Inc. engaged Michael Gillespie & Associates, PLLC as its auditor.

“On January22, 2024, the Company engaged and executed an agreement with Michael Gillespie & Associates, PLLC (“Gillespie”), as the Company’s new independent accountant to replace Pinnacle.”

PINEAPPLE, INC. dismissed BF Borgers CPA PC as its auditor.

“The Company decided to dismiss Borgers and work with Reliant. Accordingly, on August 2, 2023, the Company dismissed Borgers and appointed Reliant.”

PINEAPPLE, INC. engaged M.S. Madhava Rao as its auditor.

“On January 22, 2024, the Board appointed M.S. Madhava Rao (“Rao”) as the Company’s new independent registered accounting firm.”

Reliant CPA PC resigned as auditor of PINEAPPLE, INC..

“On January 16, 2024, Reliant CPA PC (“Reliant”) resigned as the independent registered public accounting firm of Pineapple, Inc. (the “Company”).”

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

“On January 22, 2024, management and the audit committee of the board of directors of the Company concluded that, as a result of the Misclassification and in accordance with, Staff Accounting Bulletin No. 99, “Materiality,” the consolidated statements of cash flows in the first three quarters of 2023 were materially misstated and that the Company’s previously issued unaudited financial statements in the Quarterly Reports on Form 10-Q for the periods ended March 31, 2023, June 30, 2023, and September 30, 2023, should no longer be relied upon due to the Misclassification.”

FARMERS & MERCHANTS BANCORP engaged Crowe LLP as its auditor.

“On January 23, 2024, the Audit & Risk Committee of the Board of Directors of Farmers & Merchants Bancorp (“the Company”) approved the appointment of Crowe LLP (“Crowe”) to serve as the Company’s independent registered public accounting firm”

ESG Inc. dismissed BF Borgers CPA PC as its auditor.

“On January 22, 2024, ESG Inc. (“Company”) terminated BF Borgers CPA PC (“Former Auditor”) as its independent registered public accounting firm.”

Organic Agricultural Co Ltd engaged Centurion ZD CPA & Co. as its auditor.

“On January 13, 2024, Organic Agricultural Company Limited retained the firm of Centurion ZD CPA & Co. to serve as its new independent public accounting firm.”

Organic Agricultural Co Ltd dismissed Wei, Wei & Co., LLP as its auditor.

“On January 10, 2024 the Board of Directors of Organic Agricultural Company Limited dismissed Wei, Wei & Co., LLP from its position as the principal independent accountant for Organic Agricultural Company Limited.”

Transglobal Management Group, Inc. dismissed Gries & Associates, LLC as its auditor.

“the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”

Transglobal Management Group, Inc. engaged GreenGrowth CPAs as its auditor.

“On November 16, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”

New Concept Energy, Inc. engaged Turner Stone & Company LLP as its auditor.

“r the “Issuer”) engaged the Dallas, Texas firm of Turner Stone & Company LLP as the Independent Registered Public Accountant to audit the Company’s financial statements for the fiscal year ending December 31, 2023 and any interim periods. During the Registrant’s two most fiscal years and any subsequent interim period, the Company did not consult with a Turner Stone & Company LLP or any of its members about the application of accounting principles to any specified transaction or any other matter. The decision to engage accountants was approved by the Audit Committee of the Board of Directors of the Company consisting of Dan Locklear (Chairman), Cecilia Maynard and Raymond D. Roberts, Sr. The engagement effective January 19, 2024 of Turner Stone & Company LLP as the new Independent Registered Public Accountant for the Company was necessitated by virtue”

NovelStem International Corp. engaged Kreit & Chiu CPA LLP as its auditor.

“On January 22, 2024, the Board of Directors of Novelstem International Corp. (the "Company") approved the appointment of Kreit & Chiu CPA LLP ("K&C") as the Company's new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ending December 31, 2023.”

M&K CPAS, PLLC resigned as auditor of World Scan Project, Inc..

“On January 17, 2024, World Scan Project Inc.’s (the “Company”) independent registered public accounting firm, M&K CPAS, PLLC (“MK”) resigned effective immediately.”

NFiniTi inc. engaged GreenGrowth CPAs as its auditor.

“On January 10, 2024, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Pinnacle.”

NFiniTi inc. dismissed Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC as its auditor.

“On January 10, 2024, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Pinnacle.”

Brightman Almagor Zohar & Co. Certified Public Accountant, a firm in the Deloitte Global Network resigned as auditor of Tingo Group, Inc..

“n Registrant’s Certifying Accountant On January 16, 2024, Brightman Almagor Zohar & Co. Certified Public Accountant, a firm in the Deloitte Global Network (“Deloitte Israel”) resigned as the independent registered public accounting firm of Tingo Group, Inc.”

Global Interactive Technologies, Inc. engaged OneStop Assurance, PAC as its auditor.

“the Committee appointed OneStop Assurance, PAC on January 4, 2024, as an independent registered public accounting firm for the Company.”

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

“r “ our ”), approved the engagement of Grassi & Co., CPAs, P.C. (“ Grassi ”) as our new independent registered public accounting firm, effective immediately.”