Auditor Changes

FIRST CAPITAL INC engaged Crowe LLP as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On the Notice Date, the Audit Committee of the Company’s Board of Directors, determined to replace Monroe Shine with Crowe LLP (“Crowe”) as the Company’s independent auditor for the fiscal year ending December 31, 2024. As of the date of this report, Crowe is in the process of its standard client acceptance procedures and has not accepted the engagement. During the fiscal years ended December 31, 2022 and 2021 and through the date of this Form 8-K, neither the Company nor anyone acting on its behalf consulted Crowe”

FIRST CAPITAL INC dismissed Monroe Shine & Co., Inc. as its auditor.

“First Capital Inc., (the “Company”) notified Monroe Shine & Co., Inc. (“Monroe Shine”) they had been dismissed as the Company’s independent registered public accounting firm effective upon the completion of its audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023.”

POWERDYNE INTERNATIONAL, INC. engaged Fortune CPA Inc. as its auditor.

“On January 16, 2024, the Company engaged Fortune CPA Inc. as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

POWERDYNE INTERNATIONAL, INC. dismissed BF Borgers CPA PC as its auditor.

“On January 16, 2024 BF Borgers CPA PC ("BF Borgers") was dismissed as independent registered public accounting firm for Powerdyne International, Inc. (the "Company").”

REPUBLIC AIRWAYS HOLDINGS INC. reported that prior financial statements should not be relied upon.

“On January 18, 2023, the Audit Committee of the Board of Directors of the Company concluded, after discussion with the Company’s management and RSM US LLP (“ RSM ”), the Company’s independent registered accounting firm for the year ended September 30, 2023, that the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended June 30, 2023, included in the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023 (the “ 3 rd Quarter 10-Q ”) filed with the SEC on August 14, 2023, the earnings release relating to the Company’s financial results as of and for the fiscal quarter ended June 30, 2023 and in reports, related earnings releases, investor presentations or similar communications of the specified financial statements, should no longer be relied upon for the reason discussed below. Subsequent to the”

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

“the Company’s financial statements for the periods ending September 30, 2022, December 31, 2022, March 31, 2023, and June 30, 2023, should no longer be relied upon because the Company had incorrectly recorded a liability for what it believed was a required extension payment associated with its USDA CRADA research contract”

Pedro's List, Inc. engaged Victor Mokuolu, CPA as its auditor.

“On January 16, 2024, the Company appointed Victor Mokuolu, CPA ("Mokuolu") as the Company's new independent registered public accounting firm effective as of January16, 2024.”

Pedro's List, Inc. dismissed Gries & Associates, LLC as its auditor.

“On January 11, 2024, the Company dismissed Gries & Associates, LLC ("Gries") as the Company's independent registered public accounting firm.”

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

“Following approval of the Audit Committee, on January 15, 2024, the Company engaged Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered public accounting firm, for the fiscal year ending December 31, 2024, to be effective following the completion of Grant Thornton’s engagement, contingent upon the execution of an engagement letter.”

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

“On January 15, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Cornerstone Building Brands, Inc. (the “Company”) approved the dismissal of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm effective upon the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023.”

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

“On January 9, 2024, the independent certifying accountant of Genvor Incorporated (the “ Company ”) notified the Company that the Company’s financial statements for the periods ending September 30, 2022, December 31, 2022, March 31, 2023, and June 30, 2023, should no longer be relied upon because the Company had incorrectly recorded a liability for what it believed was a required extension payment associated with its USDA CRADA research contract as of September 30, 2022.”

Photozou Holdings, Inc. engaged BF Borgers CPA PC as its auditor.

“On December 1, 2023, the Company engaged BF Borgers CPA PC ("BFB") as its new independent registered public accountant for the fiscal year ending November 30, 2023.”

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

“On January 11, 2024, Photozou Holdings Inc. (the "Company") dismissed its independent registered public accounting firm, MaloneBailey, LLP ("MB") effective immediately.”

FOCUS UNIVERSAL INC. engaged Weinberg & Company, P.A. as its auditor.

“On January 5, 2024, the Company engaged Weinberg & Company, P.A. (the “New Auditor”) as its independent PCAOB registered public accounting firm for the Company’s fiscal year ended December 31, 2023.”

FOCUS UNIVERSAL INC. dismissed Reliant CPA PC as its auditor.

“On January 12, 2024 (the “Termination Date”), Focus Universal Inc. (the “Company”) notified Reliant CPA PC that the Company is dismissing it (the “Former Auditor”) as the independent registered public accounting firm of the Company.”

INCOME OPPORTUNITY REALTY INVESTORS INC /TX/ engaged Farmer Fuqua & Huff P.C. as its auditor.

“ngaged the Plano, Texas firm of Farmer Fuqua & Huff P.C. as the Independent Registered Public Accountant to audit the IOR’s financial statements for the fiscal year ending December 31, 2023 and any interim periods. During the Registrant’s two most recent fiscal years and any subsequent interim period, the IOR did not consult with a Farmer Fuguq & Huff P.C. or any of its members about the application of accounting principles to any specified transaction or any other matter. The decision to engage new accountants was approved by the Audit Committee of the Board of Directors of IOR consisting of Messrs. Ted R. Munselle (Chairman), Robert A. Jakuszewski and Fernando Victor Lara Celis. The engagement effective January 4, 2024 of Farmer Fuqua & Huff P.C.”

ROCKY BRANDS, INC. engaged Deloitte & Touche LLP as its auditor.

“On January 11, 2024, the Audit Committee (the "Audit Committee") of the Board of Directors of the Company approved the engagement of Deloitte & Touche LLP ("Deloitte") to be the Company's independent registered public accounting firm to perform independent audit services for the Company beginning with its fiscal year ending December 31, 2024”

Petros Pharmaceuticals, Inc. engaged Marcum LLP as its auditor.

“On January 8, 2024, the Audit Committee engaged Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023, effective immediately.”

Petros Pharmaceuticals, Inc. dismissed EisnerAmper LLP as its auditor.

“On January 8, 2024, the Audit Committee (the “Audit Committee”) of the Board of Directors of Petros Pharmaceuticals, Inc. (the “Company”) dismissed EisnerAmper LLP (“EisnerAmper”) as the Company’s independent registered public accounting firm, effective immediately.”

Arch Therapeutics, Inc. engaged Weinberg & Company, P.A. as its auditor.

“On January 9, 2024, the Audit Committee approved the appointment of Weinberg & Company, P.A. (“Weinberg”) as the Company’s new independent registered public accounting firm, effective immediately.”

Arch Therapeutics, Inc. dismissed Baker Tilly US, LLP as its auditor.

“On January 9, 2024, the Audit Committee of the Board of Directors (the “Audit Committee”) of Arch Therapeutics, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effectively immediately.”

Staffing 360 Solutions, Inc. engaged RBSM LLP as its auditor.

“On January 12, 2024, the Audit Committee engaged RBSM LLP (“RBSM”) as the Company’s independent registered public accounting firm for the fiscal year ending December 28, 2024, effective immediately.”

Baker Tilly US, LLP resigned as auditor of Staffing 360 Solutions, Inc..

“On January 8, 2024, Baker Tilly US, LLP (“Baker Tilly”) resigned as the independent registered public accounting firm of Staffing 360 Solutions, Inc. (the “Company”), effective as of January 9, 2024.”

EMCORE CORP engaged CohnReznick LLP as its auditor.

“On January 6, 2024, the Company approved the appointment of CohnReznick LLP ("CohnReznick") as its new independent registered public accounting firm for its fiscal year ending September 30, 2024”

EMCORE CORP dismissed KPMG LLP as its auditor.

“On January 6, 2024, the Company and its subsidiaries dismissed KPMG LLP ("KPMG") as its independent registered public accounting firm.”

WWC resigned as auditor of Stem Cell Inc..

“On December 12, 2023, the Registrant’s independent accountant, WWC resigned as the Company’s auditor.”

ALPINE 4 HOLDINGS, INC. dismissed RSM US LLP as its auditor.

“the members of the Board unanimously approved the dismissal of and terminated the engagement of RSM US LLP”

Brown, Edwards & Company, L.L.P. resigned as auditor of RGC RESOURCES INC.

“In a letter dated January 8, 2024, Brown, Edwards & Company, L.L.P. (“BE”) resigned as RGC Resources, Inc.’s (the “Company”) independent registered public accounting firm.”

EMERSON RADIO CORP engaged Marcum as its auditor.

“the Audit Committee of the Board of Directors of the Company approved the engagement of Marcum as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024”

HURCO COMPANIES INC dismissed RSM as its auditor.

“On January 5, 2024, RSM completed its audit of the Company’s consolidated financial statements for the fiscal year ended October 31, 2023, and its dismissal was effective immediately thereafter.”

Grant Thornton LLP resigned as auditor of Lightning eMotors, Inc..

“Grant Thornton LLP resigned as the independent registered public accounting firm for the Company on January 5, 2024.”

CoJax Oil & Gas Corp engaged M & K CPAS, PLLC as its auditor.

“On January 4, 2024, the Board, acting as the audit committee, approved an appointment of M & K CPAS, PLLC (“M&K”), as the Company’s independent registered public accountant firm for the year ended December 31, 2023, and the Company appointed M&K as its independent registered public accountant firm for the year ended December 31, 2023, effective immediately.”

CoJax Oil & Gas Corp dismissed Sadler, Gibb & Associates, LLC as its auditor.

“Effective as of January 4, 2024, CoJax Oil and Gas Corporation, a Virginia corporation (the “Company”), dismissed Sadler, Gibb & Associates, LLC (“Sadler Gibb”) as the Company’s independent registered public accounting firm engaged to audit the Company’s financial statements.”

Rein Therapeutics, Inc. engaged Marcum LLP as its auditor.

“On January 10, 2024, the Audit Committee of the Board of Directors of the Company appointed Marcum LLP ("Marcum") as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2023. The Company formally engaged Marcum on January 9, 2024.”

SEATech Ventures Corp. engaged J&S Associate PLT as its auditor.

“On January 3, 2024, the Board of Directors of the Company approved the engagement of J&S as the Company’s independent registered public accounting firm to audit its financial statements.”

SILVER STAR PROPERTIES REIT, INC engaged WithumSmith+Brown, PC as its auditor.

“New independent registered public accounting firm On January 8, 2024 (the “Engagement Date”), Silver Star Properties REIT, Inc. (the “Registrant” or the “Company”) engaged WithumSmith+Brown, PC (“Withum”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023.”

Beam Global dismissed RSM US LLP as its auditor.

“On January 3, 2024, Beam Global (the "Company") dismissed RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm.”

Swalm & Associates P. C. resigned as auditor of INCOME OPPORTUNITY REALTY INVESTORS INC /TX/.

“, 2024, Swalm & Associates P. C. (“Swalm”) notified the Audit Committee Chairman and the Chief Financial Officer of Income Opportunity Realty Investors, Inc. (the “Company” or the “Issuer” or “IOR”) that effective immediately Swalm was ceasing its services as independent registered public accountants for IOR, a decision due 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 IOR’s”

AMERICAN BATTERY TECHNOLOGY Co engaged KPMG LLP as its auditor.

“anuary 4, 2024, at the direction of the Board, and upon the recommendation of the Audit Committee, the Company appointed KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm.”

AMERICAN BATTERY TECHNOLOGY Co dismissed Marcum LLP as its auditor.

“ismissal of Independent Registered Public Accounting Firm On January 4, 2024, upon the completion of a comprehensive selection process, American Battery Technology Company (the “Company”), at the direction of the Board of Directors of the Company (the “Board”), and upon the recommendation of the Audit Committee of the Board, dismissed its current independent registered public accounting firm, Marcum LLP (“Marcum”). Marcum’s reports on the Company’s consolidated financial statements for the fiscal years ended June 30, 2023 and June 30, 2022, do not contain”

TransUnion reported that prior financial statements should not be relied upon.

“Management and the Audit Committee have discussed the matters described in this Item 4.02 with the Company’s independent registered public accounting firm, PricewaterhouseCoopers LLP.”

Swalm & Associates P. C. resigned as auditor of New Concept Energy, Inc..

“, 2024, Swalm & Associates P. C. (“Swalm”) notified the Audit Committee Chairman and the Chief Financial Officer of New Concept Energy, Inc. (the “Company” or the “Issuer” or “GBR”) that effective immediately Swalm was ceasing its services as independent registered public accountants for GBR, a decision due 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 GBR’s new”

BIOLARGO, INC. engaged Hacker Johnson & Smith PA as its auditor.

“approved the engagement of Hacker Johnson & Smith PA ("Hacker Johnson") as the Company's independent registered public accounting firm”

BIOLARGO, INC. dismissed Haskell & White LLP as its auditor.

“dismissed Haskell & White LLP ("Haskell & White"), as the Company's independent registered public accounting firm.”

Viveon Health Acquisition Corp. reported that prior financial statements should not be relied upon.

“the Audit Committee of the Board, concluded, after discussion with the Company’s management and accounting professionals that, the Company’s financial statements as of and for each of the quarterly periods ended March 31, 2022, June 30, 2022, September 30, 2022, and December 31, 2022, should no longer be relied upon because of such errors in the respective financial statements”

GLOBAL TECHNOLOGIES LTD engaged Olayinka Oyebola & Co. as its auditor.

“On January 2, 2024, the Company appointed Olayinka Oyebola & Co. as its new independent registered public accounting firm.”

GLOBAL TECHNOLOGIES LTD dismissed Fruci & Associates II, PLLC as its auditor.

“On January 2, 2024, Global Technologies, Ltd (the “Company”) dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered accounting firm, effective January 2, 2024.”

Baker Tilly US, LLP resigned as auditor of PRESIDENTIAL REALTY CORP/DE/.

“On December 18, 2023, Presidential Realty Corporation (the “Company”), finalized discussions with its independent registered public accounting firm, Baker Tilly US, LLP (“Baker Tilly”) that it was resigning its engagement with the Company due to staffing constraints within Baker Tilly.”

EMERSON RADIO CORP engaged Marcum LLP as its auditor.

“On December 28, 2023, the Audit Committee of the Board of Directors of Emerson Radio Corp. (the “Company”) approved the engagement of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm”

Zoomcar Holdings, Inc. engaged Grant Thornton Bharat LLP as its auditor.

“oard approved the engagement of Grant Thornton Bharat LLP (“ Grant Thornton ”) as the Company’s independent registered”