Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
MDB Capital Holdings, LLC reported that prior financial statements should not be relied upon.
“management and the Audit Committee concluded that the Company's previously issued financial statements for the three months and six months ended June 30, 2022 included in Form 10-Q for the quarter ended June 30, 2023 and filed on August 30, 2023 should no longer be relied upon”
Movella Holdings Inc. reported that prior financial statements should not be relied upon.
“On November 10, 2023, management of Movella Holdings Inc. (the “Company”) concluded that the Company’s previously issued unaudited financial statements included in the Company’s Quarterly Reports on Form 10-Q for the periods ended March 31, 2023, and June 30, 2023 (the “Affected Periods”) should no longer be relied upon and should be restated.”
BANGFU TECHNOLOGY GROUP CO., LTD. engaged GreenGrowth CPAs as its auditor.
“the Board approved the engagement of GreenGrowth CPAs (“GreenGrowth”) as the Company’s new independent registered public accounting firm”
BANGFU TECHNOLOGY GROUP CO., LTD. dismissed Pinnacle Accountancy Group of Utah (a d/b/a of Heaton & Company, PLLC) as its auditor.
“On November 10, 2023, the Board of Directors (the “Board”) of Bangfu Technology Group Co., Ltd. (the “Company”) dismissed Pinnacle Accountancy Group of Utah (a d/b/a of Heaton & Company, PLLC) (“Pinnacle”) as the Company’s independent registered public accounting firm”
REVIVA PHARMACEUTICALS HOLDINGS, INC. engaged Moss Adams LLP as its auditor.
“On November 14, 2023, Moss Adams LLP’s engagement as the Company’s new independent registered public accounting firm commenced and became effective.”
REVIVA PHARMACEUTICALS HOLDINGS, INC. dismissed Armanino LLP as its auditor.
“In light of Armanino LLP’s determination, the Audit Committee of the Company’s Board of Directors initiated a process to select a new accounting firm to serve as the Company’s independent registered public accountant.”
Seneca Foods Corp engaged Deloitte & Touche LLP as its auditor.
“tion (the "Company") that Plante Moran was evaluating whether to continue its Securities and Exchange Commission (SEC) audit practice in the Company's primary industry and was therefore likely to decline to stand for re-appointment as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024. In response thereto, the Audit Committee (the “Audit Committee”) of the Company’s Board of Directors conducted a comprehensive, competitive process to select a new independent registered public accounting firm. As a result of this process, effective November 7, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending March 31, 2024 and dismissed Plante Moran from that role.”
Seneca Foods Corp dismissed Plante Moran, P.C. as its auditor.
“November 7, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending March 31, 2024 and dismissed Plante Moran from that role. Plante Moran reviewed the Company's interim condensed consolidated financial statements for the quarterly periods ended July 1, 2023 and September 30, 2023 and Deloitte will review the Company’s interim condensed consolidated financial statements for the quarterly period ending December 30, 2023.”
CAPITAL CITY BANK GROUP INC reported that prior financial statements should not be relied upon.
“On November 8, 2023, management, after discussion with the Company’s independent registered public accounting firm, FORVIS, LLP (“FORVIS”), and the chair of the Audit Committee of the Company’s Board of Directors, determined that the Impacted Financial Statements should no longer be relied upon because of the inaccuracies described above.”
R1 RCM Inc. /DE reported that prior financial statements should not be relied upon.
“should not be relied upon due to the errors described above and need to be restated”
GEX MANAGEMENT, INC. dismissed Hudgens CPA PLLC as its auditor.
“In connection with the selection of Borgers, the Company dismissed Hudgens CPA PLLC ("Hudgens") as the Company's independent registered public accounting firm.”
GEX MANAGEMENT, INC. engaged BF Borgers CPA PC as its auditor.
“On November 9, 2023, the Board of Directors of GEX Management, Inc (the "Company") approved the engagement of BF Borgers CPA PC ("Borgers") as the Company's new independent registered public accounting firm.”
NightFood Holdings, Inc. engaged GreenGrowth CPAs as its auditor.
“On November 7, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
New Asia Holdings, Inc. engaged TAAD LLP as its auditor.
“the Company’s Board of Directors appointed TAAD LLP ("TAAD") as the Company’s new independent registered public accounting firm”
Malone Bailey LLP resigned as auditor of New Asia Holdings, Inc..
“Changes in Registrant’s Certifying Accountant (a) Resignation of Independent Registered Accounting Firm As previously reported by New Asia Holdings, Inc. (the “Company”) in a Current Report on Form 8-K filed on July 27, 2023 with the Securities and Exchange Commission (the “SEC”), on July 3, 2023, Malone Bailey LLP, the Company’s independent registered public accounting firm, notified the Company that it would not stand for re-appointment as the Company’s independent registered public accounting firm for the audit of the Company’s financial statements for the fiscal year ending December 31, 2023.”
P2 Solar, Inc. engaged GreenGrowth CPAs as its auditor.
“On October 30, 2023, the Company engaged and executed an agreement with GreenGrowth, as the Company’s new independent accountant to replace Gries.”
P2 Solar, Inc. dismissed Gries & Associates, LLC as its auditor.
“On October 30, 2023, the Company engaged and executed an agreement with GreenGrowth, as the Company’s new independent accountant to replace Gries.”
GAIA, INC engaged Frank, Rimerman + Co. LLP as its auditor.
“On November 3, 2023, the Audit Committee of the Board of Directors of Gaia, Inc. (the “Company”) appointed Frank, Rimerman + Co. LLP (“Frank, Rimerman”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”
CANNAPHARMARX, INC. engaged GreenGrowth CPAs as its auditor.
“On November 3, 2023, we engaged GreenGrowth CPAs (“GreenGrowth”) as our new independent registered public accountant for the fiscal year ending December 31, 2023 and to provide services with respect to the filing of our 10-Q for the period ending September 30, 2023.”
CANNAPHARMARX, INC. dismissed BF Borgers CPA PC as its auditor.
“On November 6, 2023, CannaPharmaRX, Inc. (the “Company”, “we”, “us”) terminated our engagement with our independent registered public accounting firm, BF Borgers CPA PC (“Borgers”), effective November 6, 2023.”
YUMMIES INC engaged GreenGrowth CPAs as its auditor.
“On November 7, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
Dermata Therapeutics, Inc. engaged Moss Adams LLP as its auditor.
“On November 9, 2023, the Audit Committee appointed Moss Adams LLP (“ Moss Adams ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023.”
LanzaTech Global, Inc. reported that prior financial statements should not be relied upon.
“On November 8, 2023, the Audit Committee of LanzaTech Global, Inc. (the “Company” or “LanzaTech”), after considering the recommendations of management, concluded that the Company’s previously issued consolidated financial statements as of and for the quarters ended March 31, 2023 and June 30, 2023 (collectively, the “Previous Financial Statements”) should no longer be relied upon.”
Dare Bioscience, Inc. engaged Haskell & White LLP as its auditor.
“(the “Company”) approved the engagement of Haskell & White LLP (“H&W”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”
PharmaCyte Biotech, Inc. engaged Marcum LLP as its auditor.
“On November 5, 2023, the Company engaged Marcum LLP (“Marcum”) as its new independent registered public accounting firm”
DZS INC. reported that prior financial statements should not be relied upon.
“In addition, the report of Ernst & Young LLP included in the previously issued 2022 Annual Financial Statements should no longer be relied upon.”
Plante & Moran, PLLC resigned as auditor of Horizon Kinetics Holding Corp.
“Effective with the filing of the Company's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2023 with the Securities and Exchange Commission (the "Commission") on November 7, 2023, Plante Moran resigned as the Company's independent registered public accounting firm.”
Galaxy Enterprises Inc. /WY/ engaged Ahmed & Associates CPA P.C. as its auditor.
“On July 15, 2023, we dismissed Jack Shama CPA as our principal independent accountant, and concurrently engaged Ahmed & Associates CPA P.C. as our principal independent accountant.”
Galaxy Enterprises Inc. /WY/ dismissed Jack Shama CPA as its auditor.
“On July 15, 2023, we dismissed Jack Shama CPA as our principal independent accountant, and concurrently engaged Ahmed & Associates CPA P.C. as our principal independent accountant.”
James River Group Holdings, Inc. reported that prior financial statements should not be relied upon.
“on November 7, 2023, the Audit Committee of the Board of Directors of the Company, after considering the recommendation of management and discussion with its independent registered public accounting firm, Ernst & Young LLP ("EY"), concluded that the Prior Financial Statements included in the Original Filing should no longer be relied upon solely as a result of the above-described error in the accounting for the Reinstatement Premium and will require restatement.”
Inspired Entertainment, Inc. reported that prior financial statements should not be relied upon.
“the Audit Committee has determined that the Company's consolidated financial statements for the Subject Periods should no longer be relied upon and should be restated. Similarly, any previously issued or filed reports, press releases, earnings releases, investor presentations or other communications of the Company describing the Company's financial results or other financial information relating to the Subject Periods should no longer be relied upon. Additionally, the reports of Marcum LLP, the Company's former independent registered public accounting firm, on the Company's consolidated financial statements for 2021 and 2022 likewise should no longer be relied upon”
AMERICAN BATTERY MATERIALS, INC. engaged GreenGrowth CPAs as its auditor.
“(b) Engagement of New Independent Registered Public Accounting Firm . 1 Effective 26 October 2023, the Company engaged GreenGrowth CPAs (“ GreenGrowth ”) as the Company’s new independent registered public accounting firm.”
AMERICAN BATTERY MATERIALS, INC. dismissed Pinnacle Accountancy Group of Utah, a dba of Heaton & Company, PLLC as its auditor.
“s being filed to include the letter issued by Pinnacle Accountancy Group of Utah, a dba of Heaton & Company, PLLC, on 02 November 2023, and received by the Company on the same date, with regard to the Company’s dismissal of Pinnacle as the Company’s independent registered public accounting firm. Except as described above, there are no other changes to the Original Report. Accordingly, this Amendment No. 1 should be read in conjunction with the Original Report. ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT. (a) Dismissal of Independent Registered Public Accounting Firm . On 26 October 2023, AMERICAN BATTERY MATERIALS, INC., a Delaware corporation (the “ Company ”), dismissed Pinnacle Accountancy Group of Utah, a dba of Heaton & Company,”
ExchangeRight Income Fund engaged Grant Thornton LLP as its auditor.
“authorized the engagement of Grant Thornton LLP ("Grant Thornton") on November 7, 2023 to serve as the Company's independent registered public accounting firm”
ExchangeRight Income Fund dismissed Baker Tilly US, LLP as its auditor.
“on November 1, 2023 the Managers authorized the dismissal of Baker Tilly US, LLP ("Baker Tilly") as the Company’s independent registered public accounting firm”
BIOETHICS LTD engaged L J Soldinger Associates, LLC as its auditor.
“.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On October 30, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah (“Pinnacle”) as its independent registered accounting firm and engaged L J Soldinger Associates, LLC (“Soldinger”), as its new independent registered accounting firm. Since Pinnacle’s appointment as our independent registered accounting firm on April 3, 2018 and through October 29, 2023, which included its audits of our financial statements and reviews of Forms 10-K for the years ended December 31, 2017 through 2022, and reviews of the quarterly Forms 10Q for the first three quarters of the years ended December 31, 2018 through 2023 and for the three months ended March 31 and June 30, 2023, there were (i) no disagreements between the Company and Pinnacle on any matter of accounting principles or practices, financial statement disclos”
BIOETHICS LTD dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah as its auditor.
“o ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT On October 30, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah (“Pinnacle”) as its independent registered accounting firm and engaged L J Soldinger Associates, LLC (“Soldinger”), as its new independent registered accounting firm.”
Adamas One Corp. engaged Turner, Stone & Company, L.L.P. as its auditor.
“1, 2023, the Board of Directors approved the engagement of Turner, Stone & Company, L.L.P. (the “New Accountant”) to serve as the Registrant’s independent registered public accounting firm. The New Accountant was engaged on October 31, 2023. The Former Accountant's reports”
Semple, Marchal & Cooper, LLP resigned as auditor of Adamas One Corp..
“(the “Company” or “Registrant”) received a notice of resignation from Semple, Marchal & Cooper, LLP (the “Former Accountant”) as the Registrant’s independent registered public accounting firm.”
Korro Bio, Inc. engaged Ernst & Young LLP as its auditor.
“Appointment of New Independent Registered Public Accounting Firm Ernst & Young LLP, or E&Y, served as the independent registered public accounting firm of Legacy Korro prior to the completion of the Merger.”
Korro Bio, Inc. dismissed RSM US LLP as its auditor.
“On November 3, 2023, following the completion of the Merger, RSM was dismissed as our independent registered public accounting firm.”
Qrons Inc. engaged GreenGrowth CPAs as its auditor.
“On November 2, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs ("GreenGrowth"), as the Company’s new independent accountant to replace Pinnacle.”
Ramaco Resources, Inc. engaged Cherry Bekaert LLP as its auditor.
“the Company’s engagement letter with MCM was assigned to Cherry Bekaert, and the services set forth in the Company’s engagement letter will be fulfilled by Cherry Bekaert.”
Legacy Housing Corp engaged Frazier & Deeter, LLC as its auditor.
“On November 6, 2023, Legacy Housing Corporation (“Legacy” or the “Company”) engaged Frazier & Deeter, LLC (“Frazier & Deeter”) to serve as its new independent registered public accounting firm.”
SPIRITS TIME INTERNATIONAL, INC. engaged L J Soldinger Associates, LLC as its auditor.
“On November 6, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah ("Pinnacle") as its independent registered accounting firm and engaged L J Soldinger Associates, LLC ("Soldinger"), as its new independent registered accounting firm.”
SPIRITS TIME INTERNATIONAL, INC. dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah as its auditor.
“On November 6, 2023, the Company dismissed Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah ("Pinnacle") as its independent registered accounting firm and engaged L J Soldinger Associates, LLC ("Soldinger"), as its new independent registered accounting firm.”
NAPCO SECURITY TECHNOLOGIES, INC dismissed Baker Tilly US, LLP as its auditor.
“the Committee dismissed Baker Tilly as the Company's independent registered public accounting firm as of the Effective Date”
NAPCO SECURITY TECHNOLOGIES, INC engaged Deloitte & Touche LLP as its auditor.
“on November 2, 2023, the Committee approved the appointment of Deloitte & Touche LLP ("Deloitte") as the Company's, independent registered public accounting firm for the fiscal year ending June 30, 2024”
SMART FOR LIFE, INC. engaged RBSM LLP as its auditor.
“pon the approval of the Audit Committee, the Company engaged RBSM LLP (“ RBSM ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023 and interim periods.”
SMART FOR LIFE, INC. dismissed CohnReznick LLP as its auditor.
“upon the approval of the Audit Committee of the Board of Directors, the Company dismissed its independent registered public accounting firm, CohnReznick LLP”
Facts are extracted by an LLM and gated to those whose source quote is present verbatim in the filing text. Coverage is best-effort while backfill and monitoring mature; this is not yet a full-market index. See methodology.