Auditor Changes

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

“oard dismissed Marcum LLP (“ Marcum ”), the Company’s independent registered public accounting firm. Marcum’s report on IOAC’s financial statements as of December 31, 2022 and 2021, and for the year ended December 31, 2022 and the period from March 22, 2021 (inception) through December 31, 2021, contained an explanatory paragraph relating to going concern, but otherwise did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the period from March 22, 2021 (inception) through September 30, 2023, there were no: (i) disagreements with Marcum on any matter of accounting principles or practices, financial statement disclosures or audit scope or procedures, which disagreements if not resolved to Marcum’s satisfaction would have caused Marcum to make reference to the subject matter of the d”

Leet Technology Inc. engaged JP Centurion & Partners PLT as its auditor.

“On January 3, 2024, the Audit Committee approved the appointment of JP Centurion & Partners PLT ("JP Centurion") as the Registrant's new independent registered public accounting firm.”

Simon & Edward, LLP resigned as auditor of Leet Technology Inc..

“On January 3, 2024 Simon & Edward, LLP ("Simon & Edward") resigned as the Independent Registered Public Accounting Firm of the Registrant.”

FLYEXCLUSIVE INC. dismissed Marcum LLP as its auditor.

“On December 27, 2023, the Board approved the engagement of Elliott Davis, PLLC (“ Elliott Davis ”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2023. Accordingly, Marcum LLP (“ Marcum ”), EGA’s independent registered public accounting firm prior to the Business Combination, was informed that it would be dismissed and replaced by Elliott Davis as the Company’s independent registered public accounting firm.”

FLYEXCLUSIVE INC. engaged Elliott Davis, PLLC as its auditor.

“On December 27, 2023, the Board approved the engagement of Elliott Davis, PLLC (“ Elliott Davis ”) as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2023. Accordingly, Marcum LLP (“ Marcum ”), EGA’s independent registered public accounting firm prior to the Business Combination, was informed that it would be dismissed and replaced by Elliott Davis as the Company’s independent registered public accounting firm.”

OneMedNet Corp engaged BF Borgers CPA PC as its auditor.

“On December 29, 2023, the Audit Committee (the "Committee") of the Board of Directors of OneMedNet Corporation (f/k/a Data Knights Acquisition Corp.) (the "Company") dismissed Marcum LLP ("Marcum"), the Company's independent registered public accounting firm since its inception on February 8, 2021 and approved the appointment of BF Borgers CPA PC ("Borgers") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2023.”

OneMedNet Corp dismissed Marcum LLP as its auditor.

“On December 29, 2023, the Audit Committee (the "Committee") of the Board of Directors of OneMedNet Corporation (f/k/a Data Knights Acquisition Corp.) (the "Company") dismissed Marcum LLP ("Marcum"), the Company's independent registered public accounting firm since its inception on February 8, 2021 and approved the appointment of BF Borgers CPA PC ("Borgers") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Hepion Pharmaceuticals, Inc. engaged Grassi Advisors as its auditor.

“approved the engagement of Grassi Advisors (“Grassi”) as the Company’s independent registered public accounting firm”

Hepion Pharmaceuticals, Inc. dismissed BDO USA, P.C. as its auditor.

“the audit committee of the Board of Directors of Hepion Pharmaceuticals, Inc. (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm”

Vemanti Group, Inc. engaged M&K CPAS LLC as its auditor.

“On December 22, 2023, the Company engaged M&K CPAS LLC (“M&K”), as the Company’s new independent registered public accounting firm.”

Vemanti Group, Inc. dismissed Ramirez Jimenez International CPAs as its auditor.

“On December 22, 2023, Vemanti Group, Inc. (the “Company”) dismissed Ramirez Jimenez International CPAs (“RJI”) as the Company’s independent registered public accounting firm, effective immediately.”

Cherry Bekaert LLP resigned as auditor of IMAC Holdings, Inc..

“On December 28, 2023, Cherry Bekaert LLP (“Cherry Bekaert”) resigned as the independent registered public accounting firm of IMAC Holdings, Inc. (the “Company”).”

VIRTUAL INTERACTIVE TECHNOLOGIES CORP. engaged Turner, Stone & Company, LLP as its auditor.

“ew independent registered public accounting firm: Turner, Stone & Company, LLP: On or about December 14, 2023, we engaged Turner, Stone & Company, LLP (“ Turner ”) of Dallas, Texas, as independent”

VIRTUAL INTERACTIVE TECHNOLOGIES CORP. dismissed Pinnacle Accountancy Group of Utah as its auditor.

“revious independent registered public accounting firm: Pinnacle Accountancy Group of Utah: (i) On December 14, 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.”

HAWTHORN BANCSHARES, INC. engaged FORVIS, LLP as its auditor.

“the Company notified FORVIS, LLP ("FORVIS") that it had been selected to serve as the Company's independent registered public accounting firm”

HAWTHORN BANCSHARES, INC. dismissed KPMG LLP as its auditor.

“the Audit Committee and the Board approved the dismissal of KPMG as the Company's independent registered public accounting firm”

MGO Global Inc. engaged Assurance Dimensions Inc. as its auditor.

“(b) On December 22, 2023, the Company engaged Assurance Dimensions Inc. (“Assurance”) to serve as the Company’s independent registered public accounting firm, effective December 22, 2023 (the “Engagement Date”). The Audit Committee approved the engagement of Assurance.”

MGO Global Inc. dismissed BF Borgers CPA PC as its auditor.

“As a result, on December 14, 2023, the Audit Committee approved the dismissal of BF Borgers CPA PC (“BF Borgers”) as the Company’s independent registered public accounting firm and notified BF Borgers on December 15, 2023 of its dismissal effective on December 22, 2023.”

UHY LLP resigned as auditor of Near Intelligence, Inc..

“On December 20, 2023 (the "Resignation Date"), Near Intelligence, Inc. (the "Company") received notice from UHY LLP (the "Former Auditor") that it resigned as the Company's independent registered public accounting firm effective as of the Resignation Date.”

WithumSmith+Brown, PC resigned as auditor of ID Auto, Inc..

“On December 21, 2023, WithumSmith+Brown, PC (“Withum”) resigned as the independent registered public accounting firm of PARTS iD, Inc., a Delaware corporation (the “Company”).”

Horizon Kinetics Holding Corp engaged Weinberg & Company, P.A. as its auditor.

“On December 21, 2023, the Board’s Audit Committee approved the engagement of Weinberg & Company, P.A. ("Weinberg") as the Company’s independent registered public accounting firm for the Company's year ending December 31, 2023”

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

“ndependent registered public accounting firm, Brightman Almagor Zohar & Co. (“Deloitte Israel”), as well as the Company’s consolidated financial statements for the first quarter of 2023 included in the Company’s Quarterly Report on Form 10-Q for the three months ended March 31, 2023, its consolidated financial statements for the second quarter of 2023 included in the Company’s Quarterly Report on Form 10-Q for the six and three months ended June 30, 2023 and its consolidated financial statements for the third quarter of 2023 included in the Company’s Quarterly Report on Form 10-Q for the nine and three months ended September 30, 2023 and the financial statements of Tingo Foods PLC for the period from August 11, 2022 (inception) to the year ended December 31, 2022 and associated report of Deloitte Israel included in Form 8-K/A dated April 27, 2023 should no longer be relied upon. The Comp”

Lite Strategy, Inc. engaged Deloitte & Touche LLP as its auditor.

“On December 19, 2023, the Board appointed, upon the Audit Committee's recommendation, Deloitte as the Company’s new independent registered public accounting firm effective as of December 26, 2023.”

Lite Strategy, Inc. dismissed BDO USA, P.C. as its auditor.

“On December 19, 2023, the Board of Directors (the Board) of MEI Pharma, Inc. (the Company) after a recommendation by the audit committee of the Board of MEI Pharma, Inc. (the Audit Committee), approved the dismissal of BDO USA, P.C. (BDO) as the Company’s independent registered public accounting firm.”

ETHEMA HEALTH Corp engaged RBSM LLP as its auditor.

“On October 16, 2023, upon the approval of the Audit Committee, the Company engaged RBSM LLP (“RBSM”) as the Company’s new independent registered public accounting firm”

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

“On December 22, 2023, the Audit Committee appointed Marcum as the Company’s new independent registered public accounting firm commencing with the Company’s fiscal year ending December 31, 2023.”

ZyVersa Therapeutics, Inc. dismissed Ernst & Young LLP as its auditor.

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

Achari Ventures Holdings Corp. I reported that prior financial statements should not be relied upon.

“As such, the Company has restated its financial statements for the Affected Period via the Company’s filing of a Quarterly Report on Form 10-Q/A for the quarterly period ended September 30, 2023 (the “10-Q/A”) on December 22, 2023 with the SEC. The Company does not expect that the restatement to have any impact on its cash position or on the cash held in the trust account established in connection with the Company’s initial public offering.”

Sharps Technology Inc. engaged PKF O'Connor Davies as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On December 20, 2023, the Company’s Audit Committee approved the engagement of PKF O’Connor Davies ( “PKF” ) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

Manning Elliott LLP resigned as auditor of Sharps Technology Inc..

“.01 Changes in Registrant’s Certifying Accountant (a) Resignation of Previous Independent Registered Accounting Firm On December 20, 2023, Manning Elliott LLP ( “Manning” ) resigned as the Company’s independent registered public accounting”

Black Bird Biotech, Inc. engaged Mac Accounting Group & CPAs, LLP as its auditor.

“On December 18, 2023, the Board of Directors of the Company approved the appointment of Mac Accounting Group & CPAs, LLP (MAC) as the Company’s new independent registered public accounting firm, effective immediately.”

Farmer, Fuqua & Huff, P.C. resigned as auditor of Black Bird Biotech, Inc..

“On December 18, 2023, Farmer, Fuqua & Huff, P.C. (“FFH”), the then-serving independent registered public accounting firm of Black Bird Biotech, Inc, a Nevada corporation (the “Company”), resigned, effective immediately.”

Stratos Renewables Corp engaged Fruci & Associates II, PLLC as its auditor.

“On December 18, 2023, the Board of Directors of the registrant that serves as the audit committee of the registrant, Stratos Renewables Corporation (the “Company”), approved the engagement of Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm commencing with the audit of the Company’s financial statements for the fiscal year end of December 31, 2023.”

PACIFIC HEALTH CARE ORGANIZATION INC engaged GreenGrowth CPAs Inc. as its auditor.

“The Company has engaged GreenGrowth CPAs Inc. (“GreenGrowth”) as the independent registered public accounting firm for the Company, effective December 20, 2023”

Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC) resigned as auditor of PACIFIC HEALTH CARE ORGANIZATION INC.

“(a) Resignation of independent registered public accounting firm On December 19, 2023, Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC) (“Pinnacle”), the independent registered public accounting firm for Pacific Health Care Organization, Inc. (the “Company”), resigned from its role as the Company’s independent registered public accounting firm in connection with Pinnacle’s sale of a portion of the SEC reporting part of its accounting practice.”

UNIVERSAL STAINLESS & ALLOY PRODUCTS INC engaged EisnerAmper LLP as its auditor.

“On December 14, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Universal Stainless & Allow Products, Inc. (the “Company”) engaged EisnerAmper LLP (“EisnerAmper”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

RenX Enterprises Corp. dismissed Whitley Penn LLP as its auditor.

“dismissed Whitley Penn LLP (“Whitley Penn”). Whitley Penn’s report on the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2022”

RenX Enterprises Corp. engaged M&K CPAS PLLC as its auditor.

“the Board of Directors of the Company approved the engagement of M&K CPAS PLLC (“M&K”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023”

MultiSensor AI Holdings, Inc. dismissed Marcum LLP as its auditor.

“On December 19, 2023, the Audit Committee of the Board dismissed Marcum LLP (“Marcum”), SMAP’s independent registered public accounting firm prior to the business combination, as the Company’s independent registered public accounting firm effective upon consummation of the Closing.”

XBP Global Holdings, Inc. dismissed WithumSmith+Brown, PC as its auditor.

“dismissed WithumSmith+Brown, PC ("Withum") as the Company's independent registered public accounting firm, effective December 20, 2023”

XBP Global Holdings, Inc. engaged UHY LLP as its auditor.

“approved the engagement of UHY LLP ("UHY") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023, effective December 20, 2023”

Corner Growth Acquisition Corp. reported that prior financial statements should not be relied upon.

“The Company’s Audit Committee concluded on December 19, 2023 that the Non-Reliance Financial Statements should no longer be relied upon, and that the Company will amend the Form 10-Qs to include the restatements of the Non-Reliance Financial Statements as soon as practicable.”

Ernst & Young LLP resigned as auditor of Edgio, Inc..

“(the “Company”) received notice that the Company’s independent registered public accounting firm, Ernst & Young LLP (“EY”), had decided to resign as independent registered public accounting firm of the Company, effective that day. The Audit Committee of the Board of Directors of the Company accepted EY’s resignation. The Company and the Audit Committee have been in discussions with other independent registered public accounting firms and have received two proposals for a new independent registered public accounting firm to represent the Company for the year ending December 31, 2023.”

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

“Due to the Inventory Issues, on December 21, 2023, the Audit Committee of the Board of Directors of the Company, after discussion with management, and its independent registered public accounting firm, BDO USA, P.C. (“BDO”), concluded that (i) the Q1 Financial Statements, included in the Company’s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission (the “ SEC ”) on May 10, 2023, and (ii) the Q2 Financial Statements included in the Quarterly Report on Form 10-Q filed with the SEC on August 9, 2023 should no longer be relied upon. Similarly, any previously furnished or filed reports, related earnings releases, investor presentations or similar communications of the Company describing the Prior Financial Statements should no longer be relied upon. The Company is currently in the process of identifying and evaluating the magnitude and severity of internal control”

OLENOX INDUSTRIES INC. dismissed Whitley Penn LLP as its auditor.

“On December 15, 2023, the Company (i) entered into an engagement letter with M&K and engaged M&K as the Company’s independent registered public accounting firm effective immediately and (ii) dismissed Whitley Penn LLP”

OLENOX INDUSTRIES INC. engaged M&K CPAS PLLC as its auditor.

“On December 15, 2023, the Company (i) entered into an engagement letter with M&K and engaged M&K as the Company’s independent registered public accounting firm effective immediately”

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

“the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”), an independent registered public accounting firm, as its principal accountant to audit the Company’s financial statements.”

Steel Connect, Inc. dismissed BDO USA, P.C. as its auditor.

“approved the dismissal of BDO USA, P.C. (“BDO”), an independent registered public accounting firm, as its principal accountant, effective on December 14, 2023.”

Cherry Bekaert LLP resigned as auditor of NovelStem International Corp..

“hat our independent auditors, Cherry Bekaert LLP (“CB”), had made the decision to resign as our independent accountants effective December 15, 2023. CB audited the financial statements of the Company for the years ended December 31, 2020, 2021 and 2022. The reports of CB on such financial statements dated August 1, 2022, October 11, 2022 and March 31, 2023 did not contain an adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope or accounting principles. For the past three fiscal years and subsequent interim periods through the date of resignation, there have been no disagreements with the former accountants on any matter of accounting principles or practices, financial statement disclosures or auditing scope or procedure,”

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

“On December 14, 2023, the audit committee (the "Audit Committee") of the board of directors of Envoy Medical, Inc. (the "Company"), after considering the recommendations of management, concluded that the Company's previously issued unaudited interim financial statements included in the Company's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2023 (the "Previous Financial Statements" and such period, the "Affected Period"), should no longer be relied upon.”