Auditor Changes

COMPASS MINERALS INTERNATIONAL INC dismissed Ernst & Young LLP as its auditor.

“dismissed its current independent registered public accounting firm, Ernst & Young LLP ("Ernst & Young").”

GROWLIFE, INC. engaged M&K CPAS PLLC as its auditor.

“The Company has engaged the services of M&K CPAS PLLC (“M&K”) and as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year then ended December 31, 2023.”

3D SYSTEMS CORP engaged Deloitte & Touche LLP as its auditor.

“On December 4, 2023, the Audit Committee approved the engagement of Deloitte as the Company’s independent registered public accounting firm for the Company’s 2024 Audit, subject to completion of Deloitte’s customary pre-acceptance and independence procedures and the execution of an engagement letter.”

3D SYSTEMS CORP dismissed BDO USA, P.C. as its auditor.

“On December 4, 2023, the Audit Committee dismissed BDO USA, P.C. ("BDO"), which is currently serving as the Company’s independent registered public accounting firm, effective upon completion of its audit of the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2023 and the issuance of its reports thereon (the “2023 Audit”).”

Inception Growth Acquisition Ltd engaged Adeptus Partners, LLC as its auditor.

“On December 1, 2023, the Audit Committee engaged Adeptus as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

Inception Growth Acquisition Ltd dismissed Marcum LLP as its auditor.

“a) Dismissal of Independent Registered Public Accounting Firm. On December 1, 2023, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of Inception Growth Acquisition Limited (the “ Company ”) dismissed Marcum LLP (“ Marcum ”) and engaged Adeptus Partners, LLC (“ Adeptus ”) to serve as the independent registered public accounting firm of the Company for the fiscal year ending”

Collective Audience, Inc. engaged Frazier & Deeter, LLC as its auditor.

“the Company approved the engagement of Frazier & Deeter, LLC (“FD”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the remainder of year ending December 31, 2023”

Collective Audience, Inc. dismissed BDO USA, LLP as its auditor.

“On December 1, 2023, BDO USA, LLP (“BDO”), Collective Audience, Inc.’s (f.k.a. Abri SPAC I, Inc., a Delaware corporation) (the “Company”) independent registered public accounting firm prior to the Business Combination (as defined below), was informed that it would be dismissed as the Company’s independent registered public accounting firm, as a result of the completion of the Quarterly Report on Form 10-Q”

Momentus Inc. engaged Frank, Rimerman + Co. LLP as its auditor.

“On December 2, 2023, Momentus Inc. (the “Company”) engaged the firm Frank, Rimerman + Co. LLP (“Frank, Rimerman”) as its new independent registered public accounting firm.”

REPUBLIC BANCORP INC /KY/ engaged FORVIS, LLP as its auditor.

“at a meeting held on December 1, 2023, the Audit Committee (the “Committee”) of the Board of Directors of the Company approved the appointment of FORVIS, LLP (“FORVIS”) as the Company’s independent registered public accounting firm for the Company for the fiscal year ending December 31, 2024”

REPUBLIC BANCORP INC /KY/ dismissed Crowe LLP as its auditor.

“the Committee approved the dismissal of Crowe LLP ("Crowe") as the Company’s independent registered public accounting firm, effective upon completion of Crowe’s audit of the consolidated financial statements of the Company and filing of the Company’s Form 10-K for the fiscal year ended December 31, 2023”

ARROWHEAD PHARMACEUTICALS, INC. engaged KPMG, LLP as its auditor.

“On December 01, 2023, the Audit Committee recommended, and the Board of Directors of the Company approved, the engagement of KPMG, LLP ("KPMG") as the Company's new independent registered public accounting firm for the Company's fiscal year ending September 30, 2024.”

ARROWHEAD PHARMACEUTICALS, INC. dismissed Rose, Snyder & Jacobs, LLP as its auditor.

“On December 01, 2023, the Audit Committee of the Board of Directors of Arrowhead Pharmaceuticals, Inc. (the "Company") approved the dismissal of Rose, Snyder & Jacobs, LLP ("RSJ") as the Company's independent registered public accounting firm, effective immediately.”

MADE IN USA INC. engaged BFBorgers CPA PC as its auditor.

“On December 1, 2023, the Registrant approved the appointment of BFBorgers CPA PC as the Registrant 's new independent registered public accounting firm, effective immediately”

Commonwealth Income & Growth Fund VII, LP reported that prior financial statements should not be relied upon.

“should no longer be relied upon due to errors in such financial statements, and therefore a restatement of these prior financial statements is required.”

ORASURE TECHNOLOGIES INC engaged Grant Thornton LLP as its auditor.

“The Committee and the Board approved the appointment of Grant Thornton LLP (" GT ") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024, which will become effective immediately upon the dismissal of KPMG.”

ORASURE TECHNOLOGIES INC dismissed KPMG LLP as its auditor.

“As a result of this process, on November 29, 2023, the Company notified KPMG that it will dismiss KPMG, which is currently serving as the Company's independent auditors, upon completion of their audit of the Company's consolidated financial statements as of and for the year ended December 31, 2023 and the effectiveness of the Company's internal control over financial reporting as of December 31, 2023, and the issuance of their reports thereon.”

FIDELITY D & D BANCORP INC dismissed RSM US LLP as its auditor.

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

FIDELITY D & D BANCORP INC engaged Wolf & Company, P.C. as its auditor.

“the Audit Committee of Fidelity D&D Bancorp Inc. (the “Company”), through a formal proposal process, engaged Wolf & Company, P.C. (“Wolf”) to serve as its independent registered public accounting firm for the year ended December 31, 2023.”

RIDGEFIELD ACQUISITION CORP engaged LMHS, PC as its auditor.

“On December 1, 2023, the Board approved the engagement of LMHS, PC (“LMHS”) as the Company’s independent registered public accounting firm for the Company's year ending December 31, 2023 and the related interim periods, contingent upon LMHS completing customary client acceptance procedures.”

RIDGEFIELD ACQUISITION CORP dismissed MaloneBailey, LLC as its auditor.

“On December 1, 2023 the Board of Directors (the "Board") of Ridgefield Acquisition Corporation (the "Company") with the assistance of management dismissed MaloneBailey, LLC ("MaloneBailey") as the Company’s independent registered public accounting firm, effective immediately.”

BIMI Holdings Inc. engaged Enrome LLP as its auditor.

“We have engaged Enrome LLP ("Enrome") as our independent registered public accounting firm, effective November 30, 2023, for our fiscal year ended December 31, 2023.”

BIMI Holdings Inc. dismissed Audit Alliance LLP as its auditor.

“On November 29, 2023, we informed Audit Alliance LLP ("AA") of the determination to release AA as our independent accounts, effective immediately. This decision was approved and ratified by our board of directors on November 30, 2023.”

SCIENTIFIC INDUSTRIES INC engaged Mazars USA LLP as its auditor.

“(b) Appointment of new independent registered public accounting firm On November 29, 2023, Scientific Industries, Inc (the “Company”) engaged Mazars USA LLP (“Mazars”) as its new independent registered public accounting firm beginning with the fiscal year ending December 31, 2023.”

SCIENTIFIC INDUSTRIES INC dismissed Macias Gini & O’Connell LLP as its auditor.

“ublic accounting firm On November 29, 2023, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of Scientific Industries, Inc (the “Company”) recommended, and the Board of Directors of the Company (the " Board ") approved, the dismissal of Macias Gini & O’Connell LLP (“ MGO ”, the “ Former Auditor ”) as the Company's independent registered public accounting firm.”

Hut 8 Corp. dismissed RSM US LLP as its auditor.

“Upon the consummation of the Business Combination, the Company notified RSM of its termination of its engagement with RSM with respect to audit services provided to USBTC, effective following RSM’s review of USBTC’s historical financial statements for the quarter ended September 30, 2023 and the Company’s filing of the applicable Quarterly Report on Form 10-Q.”

Hut 8 Corp. engaged Raymond Chabot Grant Thornton as its auditor.

“On November 30, 2023, New Hut’s board of directors (the “New Hut Board”) approved the engagement of Raymond Chabot Grant Thornton (“RCGT”) as New Hut’s independent registered public accounting firm”

MADE IN USA INC. dismissed Gries and Associates, LLC as its auditor.

“On November 29, 2023, Alixo-Yolloo Corporation (the " Registrant ") approved the dismissal of Gries and Associates, LLC as the Registrant 's independent registered public accounting firm.”

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

“Therefore, the financial statements for the Affected Periods should no longer be relied upon and are to be restated. Approximately $0.6 million of expenses in the first quarter of 2023 will be corrected from research and development into general and administrative. These expenses related to separation pay from former R&D employees and legal costs associated with our intellectual property. Approximately $0.9 million of expenses in the second quarter of 2023 will be corrected from research and development into general and administrative. These expenses primarily related to the office lease, depreciation of scientific equipment, legal costs associated with our intellectual property, and other wind down costs. The corrections do not impact our net loss for the periods. The Company expects to file restated financial statements for the Affected Periods on two separate Form 10-Q/A's as soon as”

Haynie & Company resigned as auditor of IIOT-OXYS, Inc..

“Resignation of Independent Registered Public Accounting Firm On November 27, 2023 (the “ Effective Date ”), Haynie & Company (“ Haynie ”), the independent registered public accounting firm of IIOT-OXYS,”

BANC OF CALIFORNIA, INC. engaged KPMG LLP as its auditor.

“PacWest’s independent registered public accounting firm, KPMG LLP, is expected to be appointed on December 4, 2023 to audit the financial statements of Banc of California for the year ended December 31, 2023, as authorized by the Banc of California Board.”

Ernst & Young LLP resigned as auditor of BANC OF CALIFORNIA, INC..

“The independent registered public accounting firm previously engaged by Banc of California, Ernst & Young LLP (" E&Y "), has resigned because it is no longer independent as a result of the merger with PacWest from having performed certain non-audit services for PacWest during the year ended December 31, 2023.”

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

“each, a “Form 10-Q,” together with the 2022 Form 10-K, the “Affected Reports”), should no longer be relied upon due to certain errors and incorrect disclosures contained in the Affected Reports. The Company concluded that the restatements do not materially affect the Company’s liquidity or its compliance with debt covenants or other financial obligations. The Company intends to restate the Affected Reports to address these issues as follows. (1) The Company is in the process of restating the Consolidated Statements of Equity for the quarterly periods ended June 30, 2022 and September 30, 2022. The restatement relates to the stockholders’ equity and noncontrolling interests presented in the Consolidated Balance Sheets, as of June 30, 2022 and September 30, 2022, which had been presented in the form of a reconciliation of the beginning balance to the ending balance for each period for whic”

FIRST INTERSTATE BANCSYSTEM INC engaged Ernst & Young LLP as its auditor.

“On November 28, 2023, the Audit Committee approved the engagement of EY 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.”

FIRST INTERSTATE BANCSYSTEM INC dismissed RSM US LLC as its auditor.

“On November 28, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of First Interstate BancSystem, Inc. (the “Company”) approved the dismissal of its current independent registered public accounting firm, RSM US LLC (“RSM”), in connection with its change to its new independent registered public accounting firm, Ernst & Young LLP (“EY”), for the Company’s fiscal year ending December 31, 2024, as further described below.”

NON INVASIVE MONITORING SYSTEMS INC /FL/ engaged Weinberg & Company P.A. as its auditor.

“the Board of Directors (the "Board") of Non-Invasive Monitoring Systems, Inc. (the "Company") approved the engagement of Weinberg & Company P.A. ("Weinberg") as the Company's new independent registered public accounting firm”

NON INVASIVE MONITORING SYSTEMS INC /FL/ dismissed EisnerAmper LLP as its auditor.

“the Board dismissed EisnerAmper LLP ("EisnerAmper") as the Company's independent registered public accounting firm on November 27, 2023”

ConnectM Technology Solutions, Inc. engaged Adeptus Partners, LLC as its auditor.

“the Committee approved the appointment of Adeptus Partners, LLC (“Adeptus”) as the Company’s independent registered public accounting firm to perform independent audit services, including the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2023.”

ConnectM Technology Solutions, Inc. dismissed Marcum LLP as its auditor.

“the Audit Committee (the “Committee”) of the Board of Directors of Monterey Capital Acquisition Corporation (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.”

BAIYU Holdings, Inc. engaged Enrome LLP as its auditor.

“approved the appointment of Enrome as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2023, effective November 30, 2023”

BAIYU Holdings, Inc. dismissed Audit Alliance LLP as its auditor.

“ear ending December 31, 2023 and dismissed Audit Alliance LLP (“ AA ”), effective November 30, 2023. For the fiscal years ended December 31, 2022 and December 31, 2021, AA’s audit reports on the Company’s financial statements did not contain an adverse opinion or disclaimer of opinion, nor was it qualified as to audit scope or accounting principles. During the fiscal years ended December 31, 2022 and December 31, 2021, and any subsequent interim period through the date of dismissal, November 30, 2023, (i) there were no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K and the related”

PLUMAS BANCORP engaged Elliott Davis, LLC as its auditor.

“On November 29, 2023, the Audit Committee of the Board of Directors of Plumas Bancorp (the "Company") appointed Elliott Davis, LLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024”

MSPC, Certified Public Accountants and Advisors, A Professional Corporation resigned as auditor of EMERSON RADIO CORP.

“On November 22, 2023, the Audit Committee (the "Audit Committee") of the Board of Directors of Emerson Radio Corp. (the "Company") was informed by MSPC, Certified Public Accountants and Advisors, A Professional Corporation ("MSPC") that MSPC will be resigning as the Company's independent registered public accounting firm effective November 22, 2023.”

SeaStar Medical Holding Corp engaged WithumSmith+Brown, PC as its auditor.

“On November 28, 2023, the Audit Committee appointed WithumSmith+Brown, PC (“Withum”) to serve as the principal accountant to audit the Company’s financial statements.”

Armanino LLP resigned as auditor of SeaStar Medical Holding Corp.

“2023, at which time Armanino’s resignation became effective. On November 28, 2023, the Audit Committee appointed WithumSmith+Brown, PC (“Withum”) to serve as the principal accountant to audit the Company’s financial”

Inspired Entertainment, Inc. dismissed KPMG LLP as its auditor.

“On November 22, 2023, KPMG was dismissed. The decision was approved by the Audit Committee of the Board of Directors ("Audit Committee") in accordance with the authority of the Audit Committee as specified in its Charter.”

Kentucky First Federal Bancorp engaged Clark Schaefer Hackett as its auditor.

“the Company engaged Clark Schaefer Hackett to conduct the audit of the Company’s consolidated financial statements for the fiscal year ending June 30, 2024”

Kentucky First Federal Bancorp dismissed FORVIS, LLP as its auditor.

“approved the dismissal of its current independent registered public accounting firm, FORVIS, LLP”

SL GREEN REALTY CORP engaged Deloitte & Touche LLP as its auditor.

“the Audit Committee approved the engagement of Deloitte & Touche LLP ("Deloitte") as the Company's and SLGOP's independent registered public accounting firm”

SL GREEN REALTY CORP dismissed Ernst & Young LLP as its auditor.

“(the “Company”) approved the dismissal of Ernst & Young LLP (“EY”) as the independent registered public accounting firm of the Company and SL Green Operating Partnership, L.P.”