Auditor Changes

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

“On December 15, 2023, the Audit Committee of the Board of Directors of the Company (the “ Audit Committee ”), after considering the recommendations of management, concluded that the Company’s previously issued consolidated financial statements as of and for the quarter ended September 30, 2023 (the “ Financial Statements ”), included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, should no longer be relied upon.”

LZG INTERNATIONAL, INC. engaged Grassi & Co., CPAs, P.C. as its auditor.

“Effective December 11, 2023, the Company has engaged Grassi & Co., CPAs, P.C., associated with Moore Global Network Limited, as the Company’s certifying accountant”

Adeptus Partners LLC resigned as auditor of LZG INTERNATIONAL, INC..

“Adeptus advised the Company, effective on the Resignation Date that the financial information in the Company’s 10-Q for the three months ended August 31, 2022 and the 10-Q for the period ended November 30, 2022 are materially misstated”

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

“On November 20, 2023, OneMedNet Corporation (f/k/a Data Knights Acquisition Corp.) (the “Company”) determined that the Company’s unaudited consolidated financial statements and the notes thereto as of September 30, 2023 included in the Company’s Quarterly Report on Form 10-Q, filed with the U.S. Securities and Exchange Commission (the “SEC”) on November 20, 2023 (the “Form 10-Q”) should no longer be relied upon.”

Glacier Worldwide, Inc. engaged UHY LLP as its auditor.

“(b) Engagement of Principal Accountant On December 13, 2023, the Board of Directors of the Company ratified actions taken by the officers of the Company to engage UHY LLP (“UHY”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023.”

Glacier Worldwide, Inc. dismissed BF Borgers CPA PC as its auditor.

“On December 13, 2023, the Board of Directors of Glacier Worldwide, Inc. (the “Company”) voted to dismiss BF Borgers CPA PC. (“Borgers”) as the Company’s independent registered public accounting firm.”

Verona Pharma plc engaged Ernst & Young LLP as its auditor.

“approved the engagement of Ernst & Young LLP ("EY") to serve as the Company’s independent registered public accounting firm”

Verona Pharma plc dismissed PricewaterhouseCoopers LLP as its auditor.

“dismissed PricewaterhouseCoopers LLP ("PwC") and approved the engagement of Ernst & Young LLP ("EY") to serve as the Company’s independent registered public accounting firm”

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

“(the “Company”), in consultation with management and the Company’s independent registered public accounting firm, Yount, Hyde & Barbour, P.C. (“YHB”), concluded that the Company’s unaudited financial statements for the three and nine months ended September 30, 2023 (the “Unaudited Financial Statements”) included in its Quarterly Report on Form 10-Q for the quarter ended September 30, 2023 (the “2023 Q3 10-Q”) filed with the Securities and Exchange Commission (the “SEC”) on November 14, 2023, contained an error related to the improper recording of the net deferred tax assets attributable to the Company’s acquisition of The Community Financial Corporation (“TCFC”).”

NOBLE ROMANS INC engaged Assurance Dimensions as its auditor.

“On December 14, 2023, Noble Roman’s, Inc. (the “Company”) engaged Assurance Dimensions as the Company’s principal accountant to audit the 2023 consolidated financial statements for the Company and its subsidiaries.”

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

“the errors were material to the financial statements for the fiscal year ended September 30, 2022, and the quarters ended December 31, 2022, March 31, 2023, and June 30, 2023 (collectively, the “Previously Issued Financial Statements”) and that the Previously Issued Financial Statements should no longer be relied upon and would require certain restatement adjustments”

Incannex Healthcare Inc. engaged Grant Thornton Audit Pty Ltd as its auditor.

“On December 14, 2023, the Company appointed Grant Thornton Audit Pty Ltd (“Grant Thornton”) as its independent registered public accounting firm”

PKF Brisbane Audit resigned as auditor of Incannex Healthcare Inc..

“On December 14, 2023, the Company accepted PKF’s resignation as the Company’s independent registered public accounting firm”

Compass Digital Acquisition Corp. engaged Withum Smith-Brown, PC. as its auditor.

“the Company engaged Withum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023”

Compass Digital Acquisition Corp. dismissed Marcum LLP as its auditor.

“authorized dismissal of Marcum LLP (“Marcum”) and engagement of Withum Smith-Brown, PC. (“Withum”) as the new independent registered public accounting firm”

Road Marshall, Inc. engaged BF Borgers CPA PC as its auditor.

“On March 1, 2023, the Company engaged BF Borgers CPA PC (“BFG”) as its new independent registered public accountant for the fiscal year ending September 30, 2022.”

Road Marshall, Inc. dismissed MaloneBailey, LLP as its auditor.

“On December 5, 2022, Road Marshall Inc. (the “Company”) dismissed its independent registered public accounting firm, MaloneBailey, LLP (“MB”) effective immediately.”

Grace Therapeutics, Inc. engaged KPMG LLP (U.S.) as its auditor.

“On December 11, 2023, in connection with the Company’s dismissal of E&Y, the Audit Committee recommended to the Board and the Board approved the engagement of KPMG LLP (U.S.) ("KPMG") as its new independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending March 31, 2024.”

Grace Therapeutics, Inc. dismissed Ernst & Young LLP (Canada) as its auditor.

“Ernst & Young LLP (Canada) (“E&Y”) was previously the principal independent accounting firm for Acasti Pharma Inc. (the “Company”). On December 11, 2023, the Audit Committee (the “Audit Committee”) of the Company's Board of Directors (the “Board”) recommended to the Board and the Board approved the dismissal of E&Y as the Company’s independent registered public accounting firm. The report of E&Y on the consolidated financial statements of the Company as of and for the fiscal year ended March 31, 2023 did not contain any adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.”

QUAINT OAK BANCORP, INC. reported that prior financial statements should not be relied upon.

“(the “Company,” “we” or “our”) concluded that the Company’s previously issued consolidated financial statements for the interim periods ended June 30, 2023 and September 30, 2023 (the “Restated Periods”), should no longer be relied upon because of a reclassification related to expenses on deposit accounts obtained from a correspondent banking relationship that resulted in material misstatements of interest expense and other non-interest expense for the Restated Periods. The Company entered into the correspondent banking relationship in May 2022. The Audit Committee concluded that the effect on the consolidated financial statements for the three months ended March 31, 2023 and the year ended December 31, 2022 were not material. Additionally, the Company’s earnings releases and other public communications for the Restated Periods should no longer be relied upon to the extent that they rela”

ATHENA GOLD CORP engaged Davidson & Company LLC as its auditor.

“Effective December 12, 2023 the Board of Directors and Audit Committee of the Company engaged the firm of Davidson & Company LLC (“Davidson”) as its independent registered certifying accountants.”

MalonBailey LLC resigned as auditor of ATHENA GOLD CORP.

“Effective December 12, 2023, of Athena Gold Corporation, a Delaware corporation (the “Company”), received and accepted the resignation of its certified independent accounting firm MalonBailey LLC (“MB”).”

Leopard Energy, Inc. engaged Victor Mokuolo, CPA PLLC as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm (i) On December 13, 2023, the Board approved the appointment of Victor Mokuolo, CPA PLLC (“ VMCP ”) as the Company’s new independent registered public accounting firm.”

Leopard Energy, Inc. dismissed Ahmed & Associates, P.C. as its auditor.

“Item 4.01 Changes in Registrant’s Certifying Accountant (a) Termination of Previous Independent Registered Public Accounting Firm (i) The Company recently learned that, despite representations and statements to the contrary, Ahmed & Associates, P.C. (“ AAPC ”), the accounting firm that the Company had retained as its independent registered accounting firm with respect to the audit of its financial statements for the year ended July 31, 2023, was not registered with the Public Company Accounting Oversight Board as required by the rules and regulations adopted by the Securities and Exchange Commission (the “ SEC ”).”

ALICO, INC. dismissed RSM US LLP as its auditor.

“the Committee approved the dismissal of RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm.”

ALICO, INC. engaged Grant Thornton LLP as its auditor.

“the Audit Committee (the “Committee”) of the Board of Directors of Alico, Inc. (the “Company”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2024, subject to the completion of Grant Thornton’s client acceptance procedures.”

Fintech Ecosystem Development Corp. reported that prior financial statements should not be relied upon.

“On December 9, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Fintech Ecosystem Development Corp. (the “Company”), after discussion with management, determined that (i) the Company’s condensed consolidated financial statements as of June 30, 2023, and for the three and six months then ended, included in the Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission (the “SEC”) on August 16, 2023 (the “Original Filing,” and the such quarterly period covered therein, the “impacted period”), should no longer be relied upon.”

Achari Ventures Holdings Corp. I engaged WithumSmith+Brown PC as its auditor.

“On December 12, 2023, the Audit Committee appointed WithumSmith+Brown PC as the Company’s new independent registered public accounting firm.”

Achari Ventures Holdings Corp. I dismissed Marcum LLP as its auditor.

“(a) Dismissal of Independent Registered Public Accounting Firm On December 12, 2023, the Audit Committee (the “ Audit Committee ”) of Board of Directors of Achari Ventures Holdings Corp. I, a Delaware company (the “ Company ”) dismissed Marcum LLP (“ Marcum ”) as the Company’s independent registered public accounting firm.”

Grant Thornton LLP resigned as auditor of Perception Capital Corp. IV.

“(a) Resignation of Independent Registered Public Accounting Firm On November 14, 2023, Grant Thornton LLP (“GT”) notified the Audit Committee of the Board of Directors (the “Audit Committee”) of RCF Acquisition Corp.’s (the “Company”)”

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

“the audit report on the carve-out consolidated financial statements of AARK as of and for the year ended March 31, 2023 and March 31, 2022, issued by KNAV CPA LLP (formerly known as KNAV P.A.), AARK’s independent registered public accounting firm (the “Independent Accountants”) included in the Company’s Current Report on Form 8-K filed on November 13, 2023 and the Company’s initial registration statements on Form S-4 and S-4/A filed in connection with the Company’s initial business combination should no longer be relied upon.”

Macias Gini & O’Connell LLP resigned as auditor of Vystar Corp.

“ecember 6, 2023 the accounting firm of Macias Gini & O’Connell LLP (“MG)”) resigned from rendering further professional services for Vystar Corporation (the “Company”) and determined that it will not stand for re-appointment. MGO’s decision was not the result of a recommendation or approval by any audit committee or the Board of Directors of the Company. MGO’s report on the consolidated financial statements for the fiscal years ended December 31, 2022 and 2021 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that both reports contained an explanatory paragraph indicating that there was substantial doubt about the ability of the Company to continue as a going concern. The circumstances surrounding this disclosure were not alleviated in the Company’s quarterly reports on Form 10-”

Medicale Corp. engaged GreenGrowth CPAs as its auditor.

“On October 23, 2023, the Board of Directors of the Company approved the appointment of GreenGrowth as the Company's new independent registered public accounting firm for the fiscal year ending September 30, 2023.”

Medicale Corp. dismissed Gries & Associates, LLC as its auditor.

“On October 18, 2023, the Board of Directors of Medicale Corp. (the "Company") was informed that Gries & Associates, LLC ("Gries & Associates") had sold its business to GreenGrowth CPAs ("GreenGrowth") and subsequently approved the dismissal of Gries & Associates, LLC ("Gries & Associates") as the Company's independent registered public accounting firm, effective immediately.”

ICC Holdings, Inc. engaged Plante Moran, PLLC as its auditor.

“On December 5, 2023, the Audit Committee approved the engagement of Plante Moran, PLLC (“Plante Moran”) 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.”

ICC Holdings, Inc. dismissed Johnson Lambert LLP as its auditor.

“On December 5, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of ICC Holdings, Inc. (the “Company”) dismisses its current independent registered public accounting firm, Johnson Lambert LLP (“JL”), effective following the completion of the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2023 and such other audits as outlined under the Company’s 2023 audit plan.”

Sustainable Projects Group Inc. reported that prior financial statements should not be relied upon.

“On December 6, 2023, the Board of Directors (the “Board”) of Sustainable Projects Group Inc. (the “Company”), after discussion with management, concluded that the annual financial statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 (the “Form 10-K”) and the interim financial statements contained in the Company’s Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023 and June 30, 2023 should no longer be relied upon for the reasons summarized below.”

ENvue Medical, Inc. engaged Zwick CPA, PLLC as its auditor.

“On December 7, 2023, the Company engaged Zwick CPA, PLLC (“Zwick”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

ENvue Medical, Inc. dismissed Marcum LLP as its auditor.

“On December 6, 2023, Nanovibronix, Inc. (the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as of December 7, 2023.”

PEOPLES FINANCIAL CORP /MS/ engaged EisnerAmper LLP as its auditor.

“In the fourth quarter of 2022, following a competitive process to determine the Company’s independent registered public accounting firm for this year, Postlethwaite and Netterville “(P&N)” of Baton Rouge, Louisiana, was engaged to serve as the independent registered public accounting firm for Peoples Financial Corporation (the “Company”) for the fiscal year ending December 31, 2023. The Company has since been notified P&N has combined with EisnerAmper LLP (“EisnerAmper”) (“the Practice Combination”), and independent audits previously conducted by P&N will be conducted by EisnerAmper as a result of the Practice Combination. Therefore,P&N effectively resigned as the Company’s independent registered public accounting firm and EisnerAmper, as the successor to P&N following the Practice Combination, will serve as the Company’s independent registered public accounting firm. On December 6, 2023”

Postlethwaite and Netterville resigned as auditor of PEOPLES FINANCIAL CORP /MS/.

“In the fourth quarter of 2022, following a competitive process to determine the Company’s independent registered public accounting firm for this year, Postlethwaite and Netterville “(P&N)” of Baton Rouge, Louisiana, was engaged to serve as the independent registered public accounting firm for Peoples Financial Corporation (the “Company”) for the fiscal year ending December 31, 2023. The Company has since been notified P&N has combined with EisnerAmper LLP (“EisnerAmper”) (“the Practice Combination”), and independent audits previously conducted by P&N will be conducted by EisnerAmper as a result of the Practice Combination. Therefore,P&N effectively resigned as the Company’s independent registered public accounting firm and EisnerAmper, as the successor to P&N following the Practice Combination, will serve as the Company’s independent registered public accounting firm.”

BestGofer Inc. engaged BARTON CPA PLLC as its auditor.

“On December 6, 2023, the Company engaged BARTON CPA PLLC , as its new registered independent public accountant.”

BestGofer Inc. dismissed Richard Bolko as its auditor.

“On December 6, 2023, the Company terminated Richard Bolko (“Bolko”) as its registered independent public accountant.”

Forte Biosciences, Inc. engaged KPMG LLP as its auditor.

“On December 4, 2023, the Audit Committee approved the appointment of KPMG LLP ("KPMG") as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2023.”

HIGH WIRE NETWORKS, INC. reported that prior financial statements should not be relied upon.

“Restatement Process The Company’s board of directors has discussed the matters discussed above with the Company’s independent accountant (the “External Auditors”) and continues to diligently work with the External Auditors to identify and rectify these errors. The restatement process involved a thorough examination of the relevant financial data and reassessment of accounting policies. This process was carried out in accordance with generally accepted accounting principles (GAAP). Impact on Financial Statements The restatement primarily affects the following financial statements for the quarters ended March 31, 2023 and June 30, 2023: ● Consolidated Balance Sheet ● Consolidated Statement of Operations ● Consolidated Statement of Cash Flows ● Notes to Financial Statements It is noted that the restatement of the financial statements will not impact Revenue or Loss from Operations for eithe”

Macias Gini & O'Connell LLP resigned as auditor of Cryomass Technologies, Inc..

“‘Company”) received formal notice that the Company’s independent auditors, Macias Gini & O’Connell LLP (“MGO”) had made the decision to resign as Company’s independent accountants effective December 5, 2023. On December 6, 2023, the Board of Directors voted unanimously to accept the resignation. MGO served as the Company’s auditor since April 3, 2023, without ever reporting on the financial statements of the Company Since MGO’s appointment on April 3, 2023,”

NIOCORP DEVELOPMENTS LTD engaged Deloitte & Touche LLP as its auditor.

“the Company’s board of directors (the “Board”), on the recommendation of the audit committee of the Board, approved the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s new independent registered public accounting firm, effective immediately”

BDO resigned as auditor of NIOCORP DEVELOPMENTS LTD.

“On December 4, 2023, BDO notified the Company that it resigned as the Company's independent registered public accounting firm, effective immediately.”

Orbital Infrastructure Group, Inc. dismissed PricewaterhouseCoopers as its auditor.

“As of December 1, 2023, PricewaterhouseCoopers ("PwC") was dismissed as the Company’s independent registered accounting firm and will no longer provide audit services to the Company and its subsidiaries.”

COMPASS MINERALS INTERNATIONAL INC engaged KPMG LLP as its auditor.

“engaged KPMG LLP, ("KPMG") as the Company's new independent registered public accounting firm.”