Auditor Changes

VALMONT INDUSTRIES INC engaged KPMG LLP as its auditor.

“̈ Item 4.01 Changes in Registrant’s Certifying Accountant (a) Appointment of New Independent Registered Public Accounting Firm On March 3, 2026, following the conclusion of a process managed by the Audit Committee of the Board of Directors of Valmont Industries, Inc. (“the Company”), the Audit Committee approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm beginning with the year ending December 26, 2026 and related interim periods, subject to the completion of KPMG’s customary client acceptance procedures and the execution of an engagement letter. During the Company’s fiscal years ended December 27,”

Joby Aviation, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“Engagement of New Independent Registered Public Accounting Firm On March 2, 2026, the Audit Committee appointed PricewaterhouseCoopers LLP (“ PwC ”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026, subject to the completion of PwC’s standard client acceptance procedures and execution of an engagement letter.”

Joby Aviation, Inc. dismissed Deloitte & Touche LLP as its auditor.

“(the “ Company ”) approved the dismissal of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s independent registered public accounting firm, effective immediately.”

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged M&K CPAs as its auditor.

“On February 20, 2026, the Registrant engaged the firm of M&K CPAs (M&K") to serve as its independent registered public accounting firm to audit its consolidated financial statements as of May 31, 2026.”

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. dismissed Sadler Gibb & Associates as its auditor.

“On February 19, 2026, PreAxia Health Care Payment Systems Inc. notified Sadler Gibb & Associates (SadlerGibb) of its dismissal, effective as of the same day, as the Registrant's independent registered public accounting firm.”

Fastly, Inc. engaged KPMG LLP as its auditor.

“(the “Company”) approved the appointment of KPMG LLP (“KPMG”), as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. As of the date of this report, KPMG is in the process of its standard client evaluation procedures and has not accepted the engagement. During the Company’s two most recent fiscal years (fiscal years ended December 31, 2025 and 2024), respectively, neither the Company nor anyone on its behalf consulted KPMG regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.”

Fastly, Inc. dismissed Deloitte & Touche LLP as its auditor.

“the Company, with the approval of the Audit Committee, dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm”

AH Realty Trust, Inc. dismissed EY as its auditor.

“on February 27, 2026, the Company dismissed EY as the independent registered public accounting firm for the Company.”

AH Realty Trust, Inc. engaged KPMG LLP as its auditor.

“Date”), and the Company is filing this Amendment to provide the specific date of KPMG’s engagement and updates to the disclosures required by Item 304(a) of Regulation S-K through the Effective Date. Item 4.01. Changes in Registrant’s Certifying Accountant. On February 27, 2026, the Company appointed KPMG LLP (“KPMG”) as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2026.”

urban-gro, Inc. engaged Suri and Co., Chartered Accountants as its auditor.

“On March 3, 2026, Suri and Co., Chartered Accountants (“Suri”), Certified Public Accountants of Chennai, India, were appointed by the Company to audit the Company’s financial statements for the year ended December 31, 2025.”

urban-gro, Inc. dismissed Sadler, Gibb & Associates, LLC as its auditor.

“On February 27, 2026, urban-gro, Inc. (the “Company”) dismissed Sadler, Gibb & Associates, LLC (“Sadler”) as the Company’s independent registered public accounting firm.”

Invest Acquisition Corp engaged CBIZ CPAs P.C. as its auditor.

“On January 14, 2026, the Company dismissed Marcum as the Company’s independent registered public accounting firm, and engaged CBIZ CPAs to serve as the independent registered public accounting firm of the Company for the year ended December 31, 2024, effective immediately.”

Invest Acquisition Corp dismissed Marcum LLP as its auditor.

“On January 14, 2026, the Company dismissed Marcum as the Company’s independent registered public accounting firm, and engaged CBIZ CPAs to serve as the independent registered public accounting firm of the Company for the year ended December 31, 2024, effective immediately.”

DEEP FISSION, INC. dismissed dbbmckennon as its auditor.

“Accordingly, dbbmckennon (“dbbmckennon”), the Company’s independent registered public accounting firm since September 5, 2025, was informed that it would be replaced as the Company’s independent registered public accounting firm effective February 27, 2026.”

DEEP FISSION, INC. engaged Grant Thornton LLP as its auditor.

“On February 27, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Deep Fission, Inc. (the “Company”) approved the engagement of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2025.”

Allied Energy, Inc. engaged J&S Associate PLT as its auditor.

“On March 3, 2026, the Company, upon the Board’s approval, engaged J&S Associate PLT (the “New Auditor”) as its new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

Allied Energy, Inc. dismissed Victor Mokuolu, CPA PLLC as its auditor.

“On March 3, 2026, Allied Energy, Inc. (the “Company”) dismissed Victor Mokuolu, CPA PLLC (“VM CPA”) as the Company’s independent registered public accounting firm.”

WhiteHorse Finance, Inc. engaged Deloitte & Touche LLP as its auditor.

“(b) Appointment of new independent registered public accounting firm On February 26, 2026, upon the recommendation of the Audit Committee, the Board approved the appointment of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2026.”

WhiteHorse Finance, Inc. dismissed Crowe LLP as its auditor.

“Changes in Registrant’s Certifying Accountant (a) Dismissal of independent registered public accounting firm On February 26, 2026, the Board of Directors (the “Board”) of WhiteHorse Finance, Inc. (the “Company”), at the recommendation of the audit committee of the Company (the “Audit Committee”), dismissed Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm effective upon the issuance of the Company’s financial statements as of and for the fiscal year ended December 31, 2025.”

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

“atters disclosed in this Item 4.02 with its independent registered public accounting firm, Simon & Edward, LLP. Due to the above, the Company determined that it has a material weakness in its internal controls over financial reporting and shall include such determination in its Annual Report on Form”

Crinetics Pharmaceuticals, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm On February 27, 2026, the Audit Committee approved the appointment of PricewaterhouseCoopers LLP (“PwC”) as the Company’s new independent registered public accounting firm for the fiscal year ended December 31, 2026.”

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

“(a) Dismissal of Independent Registered Public Accounting Firm On February 27, 2026, the Audit Committee (the "Audit Committee") of the Board of Directors of Crinetics Pharmaceuticals, Inc. (the "Company") approved the dismissal of BDO USA, P.C. ("BDO") as the Company’s independent registered public accounting firm.”

GigaCloud Technology Inc engaged Grant Thornton LLP as its auditor.

“On March 2, 2026, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of GigaCloud Technology Inc (the “ Company ”) approved the selection of Grant Thornton LLP (“ Grant Thornton ”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, subject to the completion of Grant Thornton’s client acceptance and independence procedures and execution of an engagement letter. In connection with the Audit Committee’s responsibility for the appointment, retention and oversight of the work of the independent auditor, the Audit Committee has conducted a comprehensive review of the Company’s external audit requirements.”

GigaCloud Technology Inc dismissed KPMG Huazhen LLP as its auditor.

“the Audit Committee approved the dismissal of KPMG Huazhen LLP (“ KPMG ”) as the Company’s independent registered public accounting firm effective immediately”

IMA Tech engaged Boladale Lawal & Co. as its auditor.

“On March 2, 2026, the Company appointed Boladale Lawal & Co. ( “Lawal & Co.” ) as the Company’s new independent registered public accounting firm, effective immediately.”

Mac Accounting Group & CPAs, LLP resigned as auditor of IMA Tech.

“ith any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐ Item 4.01. Changes in Registrant’s Certifying Accountant. (a) Former Independent Registered Public Accounting Firm. On March 2, 2026, Mac Accounting Group & CPAs, LLP ( “Mac Accounting Group” ) , resigned as the independent registered public accounting firm of IMA Tech,”

CENTURY ALUMINUM CO reported that prior financial statements should not be relied upon.

“the Audit Committee, after discussions with senior management and the Company’s independent registered public accountants, concluded that the Company’s previously issued consolidated financial statements as of and for the fiscal years ended December 31, 2023 and December 31, 2024, and as of and for the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025 (the “Affected Financial Statements”) should no longer be relied upon as a result of the change in accounting for the Jamalco Production Assets described above and that the Affected Financial Statements should be restated.”

GT Biopharma, Inc. reported that prior financial statements should not be relied upon.

“on March 1, 2026, the audit committee of the Company’s board of directors, after discussion with the Company’s management and Weinberg, concluded that this resulted in an error in the Company’s interim quarterly financial statements as originally reported in the Company’s Quarterly Reports on Form 10-Q for the quarterly periods ended June 30, 2025, and September 30, 2025, which may no longer be relied upon.”

Pacific Oak Strategic Opportunity REIT, Inc. dismissed Ernst & Young, LLP as its auditor.

“On February 24, 2026, Pacific Oak Strategic Opportunity REIT, Inc. (the “Company”, “we”, “our” or “us”) approved the dismissal of Ernst & Young, LLP (“E&Y”) as the Company’s independent registered public accounting firm effective immediately.”

TANCHENG GROUP CO., LTD. engaged Guangdong Prouden CPAs GP as its auditor.

“On February 27, 2026, the Board of Directors of the Company approved the appointment of Guangdong Prouden CPAs GP (“Guangdong Prouden”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”

TANCHENG GROUP CO., LTD. dismissed Onestop Assurance PAC as its auditor.

“On February 27, 2026, the Board of Directors of Tancheng Group Co., Ltd. (the “Company”) approved the dismissal of Onestop Assurance PAC (“Onestop Assurance”) as the Company’s independent registered public accounting firm, effective immediately.”

Core Scientific, Inc./tx reported that prior financial statements should not be relied upon.

“On February 25, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of the Company, in consultation with management, determined that the Company’s consolidated financial statements for the three and six months ended June 30, 2024, the three and nine months ended September 30, 2024, the year ended December 31, 2024, the three months ended March 31, 2025, the three and six months ended June 30, 2025, and the three and nine months ended September 30, 2025 (the “Non-Reliance Periods”) should no longer be relied upon due to the accounting errors described below.”

Sunbelt Rentals Holdings, Inc. engaged PricewaterhouseCoopers LLP, United States as its auditor.

“PricewaterhouseCoopers LLP, United Kingdom (“ PwC UK ”) audited the consolidated financial statements of Ashtead as of April 30, 2025 and 2024 and for the years ended April 30, 2025 and 2024. In connection with the completion of the U.S. Redomiciliation, on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm. Subsequently, the Audit Committee of the Board of Directors of Sunbelt Rentals (the “ Board ”) appointed PricewaterhouseCoopers LLP, United States (“ PwC US ”) as the independent registered public accounting firm of Sunbelt Rentals for the fiscal year ending April 30, 2026.”

PricewaterhouseCoopers LLP, United Kingdom resigned as auditor of Sunbelt Rentals Holdings, Inc..

“on March 2, 2026, the Audit Committee of the Board of Directors of Ashtead accepted notice of the resignation of PwC UK as the Company’s independent registered public accounting firm”

LANDMARK BANCORP INC engaged Forvis Mazars, LLP as its auditor.

“Following that process, on February 23, 2026, Forvis Mazars, LLP (“Forvis Mazars”) was selected to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026”

LANDMARK BANCORP INC dismissed Crowe LLP as its auditor.

“On February 24, 2026, the Company notified Crowe LLP (“Crowe”) of its dismissal as the Company’s independent registered public accounting firm, effective upon completion by Crowe of the Company’s 2025 audits.”

MONOLITHIC POWER SYSTEMS INC reported that prior financial statements should not be relied upon.

“determined that the Company’s previously issued audited consolidated financial statements included in its annual report on Form 10-K for the fiscal year ended December 31, 2024, filed on March 3, 2025, and each of the Company’s previously issued unaudited condensed consolidated financial statements included in its quarterly reports on Form 10-Q for each of the quarterly periods in 2025 (each a “Previous Filing” and collectively “Previous Filings”), should no longer be relied upon”

Golkor Inc. engaged Davidson & Company LLP as its auditor.

“On December 5, 2025, the Company appointed Davidson & Company LLP (“Davidson”) as the Company’s independent registered public accounting firm.”

Golkor Inc. dismissed LAO Professionals as its auditor.

“On December 5, 2025, Golkor Inc. (the “Company”) notified LAO Professionals (“LAO”) of its dismissal, as the Company’s independent registered public accounting firm.”

Elliott Davis, PLLC resigned as auditor of Bolt Projects Holdings, Inc..

“During the past two fiscal years and subsequent interim period through the date of resignation, there were no disagreements between the Company and Elliott Davis on any matter of accounting principles or practices, financial disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Elliott Davis, would have caused it to make reference to the subject matter of the disagreements in its reports on the Company's financial statements for such period.”

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

“the Audit Committee also determined that the Company’s financial statements for the years ended December 31, 2023 and 2024, and in each of the Company’s quarterly reports on Form 10-Q filed with the SEC in 2024 and 2025 (collectively, the “Affected Periods”), should no longer be relied upon.”

Elauwit Connection, Inc. reported that prior financial statements should not be relied upon.

“On February 25, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Elauwit Connection, Inc. (the “Company”), after discussion with management, determined that the Company’s previously issued interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, filed on December 10, 2025 (the “Previous Filing”), should no longer be relied upon”

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged M&K CPAs (M&K) as its auditor.

“On February 20, 2026, the Registrant engaged the firm of M&K CPAs (M&K") to serve as its independent registered public accounting firm to audit its consolidated financial statements as of May 31, 2026.”

PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. dismissed Saddler Gibb & Associates (SaddlerGibb) as its auditor.

“On February 19, 2026, PreAxia Health Care Payment Systems Inc. notified Saddler Gibb & Associates (SaddlerGibb) of its dismissal, effective as of the same day, as the Registrant's independent registered public accounting firm.”

DHI GROUP, INC. engaged RSM US LLP as its auditor.

“On February 24, 2026, the Company's Audit Committee appointed RSM as the Company's new independent registered public accounting firm, effective immediately, subject to completion of RSM's standard client acceptance procedures and execution of an engagement letter.”

DHI GROUP, INC. dismissed Deloitte & Touche LLP as its auditor.

“On February 24, 2026 the Audit Committee of the Board of Directors of DHI Group, Inc. (the "Company") approved the dismissal of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm, effective as of February 24, 2026.”

Norris Industries, Inc. engaged Sadler, Gibb & Associates, LLC as its auditor.

“Changes in Registrant’s Certifying Accountant Engagement of Sadler, Gibb & Associates, LLC On February 24, 2026, the Company engaged Sadler, Gibb & Associates, LLC (“Sadler Gibb”), as its new independent registered”

Helio Corp /FL/ engaged Hacker, Johnson & Smith PA as its auditor.

“On February 21, 2026, following the dismissal of Astra described above, the Board approved the engagement of Hacker, Johnson & Smith PA (“HJS”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending October 31, 2026 and to review the Company’s interim financial statements for the fiscal year ending October 31, 2026.”

Helio Corp /FL/ dismissed Astra Audit & Advisory, LLC as its auditor.

“On February 21, 2026, the Board of Directors (the “Board”) of Helio Corporation (the “Company”) approved the dismissal of Astra Audit & Advisory, LLC (“Astra”), effective as of February 21, 2026, as the Company’s independent registered public accounting firm.”

BAB, INC. engaged CBIZ CPAs P.C. as its auditor.

“the Company appointed CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending November 30, 2026, effective immediately following the resignation of Sassetti.”