Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
CohnReznick LLP resigned as auditor of Legacy Housing Corp.
“On October 27, 2023, Legacy Housing Corporation (“Legacy” or the “Company”) was notified that its independent registered public accounting firm, CohnReznick LLP (“CohnReznick”), is resigning, without cause, effective November 22, 2023.”
GYRE THERAPEUTICS, INC. engaged Grant Thornton Zhitong Certified Public Accountants LLP as its auditor.
“(b) Engagement of Independent Registered Public Accounting Firm On the Closing Date, the Audit Committee engaged Grant Thornton Zhitong Certified Public Accountants LLP (“Grant Thornton”) as Gyre’s independent registered public accounting firm.”
GYRE THERAPEUTICS, INC. dismissed EisnerAmper LLP as its auditor.
“(a) Dismissal of Independent Registered Public Accounting Firm Prior to the Closing Date, EisnerAmper LLP (“EisnerAmper”) served as the independent registered public accounting firm of Catalyst. On the Closing Date, following the completion of Catalyst’s audit for the year ended December 31, 2022 and the subsequent interim periods through September 30, 2023, which consisted only of the accounts of Catalyst, and the filing of Catalyst’s Annual Report on Form 10-K for the year ended December 31, 2022 and Catalyst’s Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023, the Audit Committee (the “Audit Committee”) of Gyre’s board of directors dismissed EisnerAmper as Gyre’s independent registered public accounting firm.”
Rapid Line Inc. engaged DylanFloyd Accounting & Consulting as its auditor.
“On October 31, 2023, the Audit Committee and the Board of Directors of the Company appointed DylanFloyd Accounting & Consulting as its new independent registered public accounting firm to audit and review the Company’s financial statements.”
Gries & Associates, LLC resigned as auditor of Rapid Line Inc..
“On October 11, 2023, Gries & Associates, LLC resigned as the independent accounting firm of Rapid Line Inc. (the “Company”).”
Lucent, Inc. engaged Barton CPA PLLC as its auditor.
“On October 25, 2023, the Company engaged Barton CPA PLLC, as its new registered independent public accountant.”
Lucent, Inc. dismissed Richard Bolko as its auditor.
“On October 25, 2023, the Company terminated Richard Bolko (“Bolko”) as its registered independent public accountant.”
Ranger Gold Corp. reported that prior financial statements should not be relied upon.
“(“we,” “us” or the “Company”) concluded that the following previously issued financial statements (collectively, the “Previously Issued Financial Statements”) should no longer be relied upon” · the Company’s audited financial statements as of and for the for the fiscal year ended March 31, 2022 that were included in the Company’s registration statement on Form 10 that automatically was effective under the Securities Exchange Act of 1934, as amended on August 30, 2022 (the “Form 10”); · the unaudited financial statements as of and for the quarter ended June 30, 2022 that were included in the Form 10; · the unaudited financial statements as of and for the quarter ended September 30, 2022 that were included in the Company’s quarterly report on Form 10-Q for the period ended September 30, 2022 (the “September 2022 10-Q”); and · the unaudited financial statements as of and for the quarter end”
Sterling Real Estate Trust reported that prior financial statements should not be relied upon.
“On October 26, 2023, after discussions with its independent registered public accounting firm, RSM US LLP, Sterling Real Estate Trust (the "Company") determined that the Company's unaudited interim condensed financial statements for the quarter ended June 30, 2023 (the "Q2 Financial Statements") as included in the previously filed Quarterly Report on Form 10-Q for the quarter ended June 30, 2023, as filed with the Securities and Exchange Commission on August 9, 2023 (the "Q2 Form 10-Q"), should no longer be relied upon.”
NETWORK CN INC engaged GreenGrowth CPAs as its auditor.
“On October 26, 2023, the Company's Board of Directors approved the appointment of GreenGrowth as the Company's independent registered public accounting firm”
Gries & Associates, LLC resigned as auditor of NETWORK CN INC.
“On October 3, 2023, Network CN Inc. (the "Company") was notified of the resignation, effective immediately, of the US Audit Practice of Gries & Associates, LLC ("Gries"), as the Company's independent registered public accounting firm”
BLUE RIDGE BANKSHARES, INC. reported that prior financial statements should not be relied upon.
“he Company’s annual report on Form 10-K for the year ended December 31, 2022, and unaudited interim financial statements included in quarterly reports on Form 10-Q for the quarters ended March 31, 2023 and June 30, 2023 should no longer be relied upon and will be restated. The restated financial statements will be reflected in an amendment to the Company’s annual report on Form 10-K for the year ended December 31, 2022, and amendments to the Company’s quarterly reports on Form 10-Q for the interim periods ended March 31, 2023 and June 30, 2023. The Company expects to file these amendments to Form 10-K and Form 10-Q in the next several weeks. Net Impact of Financial Restatements The Company does not believe that the restatement reflects any significant financial impact on the Company’s financial condition as of June 30, 2023 and September 30, 2023, or any trends in the Company’s business”
Hawkeye Systems, Inc. engaged Fruci & Associates II, PLLC as its auditor.
“On October 20, 2023 (the “Engagement Date”), the Company engaged Fruci & Associates II, PLLC (the “New Auditor”) as its independent registered public accounting firm for the Company’s fiscal year ended June 30, 2024.”
Reliant CPA PC resigned as auditor of Hawkeye Systems, Inc..
“On October 6, 2023 (the “Resignation Date”), Hawkeye Systems, Inc. (the “Company”) was notified by Reliant CPA PC (the “Former Auditor”) that it was resigning as the independent registered public accounting firm of the Company.”
Star Alliance International Corp. engaged GreenGrowth CPAs as its auditor.
“on October 30, 2023, the Company appointed GreenGrowth CPAs (“GreenGrowth”), as the Company’s independent registered public accountant firm for the year ending June 30, 2024, effective immediately.”
Gries & Associates, LLC resigned as auditor of Star Alliance International Corp..
“On October 30, 2023, Gries & Associates, LLC (“Gries”) informed Star Alliance International Corp. (the “Company”) that Gries resigned as the Company’s independent registered public accounting firm.”
Rein Therapeutics, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.
“Aileron dismissed its independent registered public accounting firm, PricewaterhouseCoopers LLP ("PwC"), effective immediately upon the closing of the Merger.”
America Great Health engaged GreenGrowth CPAs as its auditor.
“(the “Company”) was informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”). On October 22, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
America Great Health dismissed Gries & Associates, LLC as its auditor.
“(the “Company”) was informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”). On October 22, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries. The reports of Gries regarding the Company’s financial statements for the fiscal years ended June 30, 2023 and 2022, being the two most recent fiscal years for which the Company has filed audited financial statements with the Securities and Exchange Commission (the “SEC”), did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except to indicate that there was substantial doubt about the Company’s ability to continue as a going concern.”
LIFECORE BIOMEDICAL, INC. DE reported that prior financial statements should not be relied upon.
“lidated results as of and for the fourth quarter and fiscal year ended May 28, 2023 (“FY23”) and furnished on Form 8-K with the SEC on August 31, 2023 (the “Earnings Release”) (collectively, the “Non-Reliance Periods”), should no longer be relied upon. This determination resulted from the Company’s identification of errors in the Non-Reliance Periods related to certain adjustments as more particularly described below, involving the calculation of capitalized interest, valuation of inventories, and certain adjustments related to previously divested businesses contained in the Non-Reliance Periods. In addition, the Company expects to correct certain items that were previously identified and concluded as immaterial, individually and in the aggregate, to the financial statements for the Non-Reliance Periods. The Company has assessed the materiality of these errors in accordance with the U.S.”
Global System Dynamics, Inc. engaged Fruci & Associates, PS as its auditor.
“On October 24, 2023, the Company engaged Fruci & Associates, PS (“Fruci”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2023, and for the Company’s second and third quarterly reporting during the fiscal year ending December 31, 2023.”
Global System Dynamics, Inc. dismissed Marcum LLP as its auditor.
“On October 24, 2023, the Audit Committee of Global System Dynamics, Inc. (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) as its independent registered public accounting firm, with immediate effect.”
Stark Focus Group, Inc. engaged GreenGrowth CPAs as its auditor.
“On October 18, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
Stark Focus Group, Inc. dismissed Gries & Associates, LLC as its auditor.
“On October 18, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
Innovation Pharmaceuticals Inc. engaged GreenGrowth CPAs as its auditor.
“Also on October 29, 2023, the Audit Committee approved the engagement of GreenGrowth CPAs ("GreenGrowth") as the Company's new independent public accounting firm”
Innovation Pharmaceuticals Inc. dismissed Pinnacle Accountancy Group of Utah (a d/b/a of Heaton & Company, PLLC) as its auditor.
“On October 29, 2023, the Audit Committee of the Board of Directors of Innovation Pharmaceuticals Inc. (the "Company") dismissed Pinnacle Accountancy Group of Utah (a d/b/a of Heaton & Company, PLLC) ("Pinnacle") as the Company's independent public accounting firm”
GHST World Inc. engaged Fruci & Associates II, PLLC as its auditor.
“On October 26, 2023, following approval by the Company's Board of Directors, the Company appointed Fruci & Associates II, PLLC ("Fruci") as the new independent registered public accounting firm of the Company”
GHST World Inc. dismissed Salberg & Company, P.A. as its auditor.
“During the fiscal year ended June 30, 2023 and 2022 and the subsequent interim periods through October 26, 2023, the effective date of Salberg's dismissal, there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Salberg on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Salberg would have caused Salberg to make reference thereto in its reports on the consolidated financial statements of the Company for such years”
PATRIOT NATIONAL BANCORP INC reported that prior financial statements should not be relied upon.
“As a result of the self-identified error, the Audit Committee determined that the unaudited financial statements included in the 2023 Q1 10-Q and 2023 Q2 10-Q 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 those financial statements and other information covering the Affected Periods should no longer be relied upon. The Company plans to restate, as soon as practicable, the financial statements for the Affected Periods in amendments to the 2023 Q1 10-Q and the 2023 Q2 10-Q, respectively. The error in the Company’s calculations of the CECL transition adjustment was due to the use of unsupported and incorrect data points used in conjunction with data provided by the third-party originator/servicer. The Company identified the following problems with it”
NAPCO SECURITY TECHNOLOGIES, INC dismissed Baker Tilly US, LLP as its auditor.
“the Audit Committee determined to dismiss its current independent registered public accounting firm, Baker Tilly US, LLP ("Baker Tilly"), effective on the Company’s filing of its Form 10-Q for the quarter ending September 30, 2023”
LEGEND SPICES, INC. engaged GreenGrowth CPAs as its auditor.
“the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
LEGEND SPICES, INC. dismissed Gries & Associates, LLC as its auditor.
“the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
Global Interactive Technologies, Inc. engaged OneStop Assurance, PAC as its auditor.
“On August 9, 2023 the Audit Committee (the "Committee") of the Board of Directors of Hanryu Holdings, Inc. (the "Company") engaged OneStop Assurance, PAC (the "OneStop") for limited purpose of conducting an independent review of the Company's financial statement.”
Global Interactive Technologies, Inc. dismissed BF Borgers CPA, PC as its auditor.
“☐ Item 4.01 Termination of Registrant’s Certifying Accountant (a) On August 9, 2023 the Audit Committee (the “Committee”) of the Board of Directors of Hanryu Holdings, Inc. (the “Company”) engaged OneStop Assurance, PAC (the “OneStop”) for limited purpose of conducting an independent review of the Company’s financial statement. (b) Upon satisfactory performance by the OneStop, the Committee recommended to the Board of Directors to retain the OneStop Ass as the Company’s independent registered public accounting firm. (c) Upon review by the Board of Directors of the Committee’s recommendation, the Board determined to not to extend BF Borgers CPA, PC’s contract as the Company’s independent registered public accounting firm. (d) During the year ended December 31, 2022 and 2021 and the subsequent interim period through August 9, 2023, there was no disagreements with BF Borgers CPA, PC (the “B”
Lodging Fund REIT III, Inc. engaged Marcum LLP as its auditor.
“On October 24, 2023, based on the approval of the Audit Committee of the Company, the Company engaged Marcum LLP (“Marcum”), a nationally recognized accounting firm, as the Company’s new independent registered public accounting firm.”
Lodging Fund REIT III, Inc. dismissed Deloitte & Touche LLP as its auditor.
“On October 24, 2023, based on the approval of the Audit Committee of the Board of Directors (the “Audit Committee”) of Lodging Fund REIT III, Inc. (the “Company”), the Company dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective immediately.”
Kartoon Studios, Inc. engaged Mazars USA LLP as its auditor.
“On October 25, 2023, the Audit Committee appointed Mazars USA LLP (“Mazars”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.”
Kartoon Studios, Inc. dismissed Baker Tilly US, LLP as its auditor.
“On October 23, 2023, as a cost saving measure, the audit committee (the “Audit Committee”) of the board of directors of Kartoon Studios, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm and approved replacing them with Mazars USA LLP.”
Party City Holdco Inc. engaged BDO USA, P.C. as its auditor.
“The engagement of BDO became effective on October 21, 2023 following the execution of the Company’s engagement letter with BDO.”
FRANKLIN WIRELESS CORP engaged Simon & Edward, LLC as its auditor.
“On October 20, 2023, the Company engaged Simon & Edward, LLC as the Company's independent registered public accounting firm for the fiscal year ending June 30, 2024.”
FRANKLIN WIRELESS CORP dismissed Kreit & Chiu CPA LLP as its auditor.
“On October 20, 2023, Kreit & Chiu CPA LLP (“K&C”) was dismissed as independent registered public accounting firm for Franklin Wireless Corp.”
Evolv Technologies Holdings, Inc. reported that prior financial statements should not be relied upon.
“As a result of the errors, the Audit Committee determined that the Company's consolidated financial statements included in the 2023 Q2 10-Q 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 those financial statements and other information covering those periods should no longer be relied upon. During the three months ended June 30, 2023, as part of its overall cash management strategy, the Company purchased zero coupon U.S. treasury bills with staggered maturities of between two months and six months. The Company classified all outstanding treasury bills as cash equivalents on its condensed consolidated balance sheet as of June 30, 2023. However, the treasury bills with maturities exceeding three months did not meet the definition of cash equivalents”
Baudax Bio, Inc. engaged KPMG LLP as its auditor.
“EisnerAmper has been authorized by the Company to respond fully to the inquiries of KPMG, the successor accountant, concerning this reportable event. The Company provided EisnerAmper with a copy of the disclosures in this Current Report on Form 8-K prior to its filing with the Commission and requested EisnerAmper furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter, dated October 19, 2023, is filed as Exhibit 16.1 to this Current Report on Form 8-K. Engagement of Former Independent Registered Public Accounting Firm On October 19, 2023, in connection with the Company’s dismissal of EisnerAmper, the Board approved the engagement of KPMG LLP (“KPMG”) as its new independent registered public accounting firm to audit the Company’s financial statements for the year ending December 31, 2023.”
Baudax Bio, Inc. dismissed EisnerAmper LLP as its auditor.
“☒ Item 4.01 Change in Registrant’s Certifying Accountant Dismissal of Independent Registered Public Accounting Firm On October 19, 2023, Baudax Bio, Inc. (the “Company”) dismissed EisnerAmper LLP (“EisnerAmper”) as the Company’s independent registered public accounting firm.”
Dianthus Therapeutics, Inc. /DE/ engaged Deloitte & Touche LLP as its auditor.
“on September 11, 2023, following the completion of the merger between the subsidiary of Dianthus Therapeutics, Inc. (the "Company," formerly known as Magenta Therapeutics, Inc.) and Dianthus Therapeutics OpCo, Inc. (formerly known as Dianthus Therapeutics, Inc.), the Audit Committee of the Company approved the appointment of Deloitte & Touche LLP (“Deloitte”) as the independent registered public accounting firm of the Company. The Company’s engagement of Deloitte was subject to completion of Deloitte’s standard client acceptance procedures and execution of an engagement letter, which was fully executed by the Company on October 19, 2023”
TOKEN COMMUNITIES LTD. engaged GreenGrowth CPAs as its auditor.
“On October 18, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries.”
TOKEN COMMUNITIES LTD. dismissed Gries & Associates, LLC as its auditor.
“On October 16, 2023, Token Communities Ltd (the “Company”) was informed that its independent accountants Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”). On October 18, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries. The reports of Gries regarding the Company’s financial statements for the fiscal years ended June 30, 2023 and 2022, being the two most recent fiscal years for which the Company has filed audited financial statements with the Securities and Exchange Commission (the “SEC”), did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except to indicate that there was substantial doubt about the Company’s ability to continue as a going conc”
Exela Technologies, Inc. engaged EisnerAmper LLP as its auditor.
“On October 24, 2023, the Audit Committee of the Board of Directors of Exela Technologies, Inc. (the “Company”) approved the engagement of EisnerAmper LLP (“EisnerAmper”) as the Company’s new independent registered public accounting firm”
SKINVISIBLE, INC. dismissed Gries & Associates, LLC as its auditor.
“as informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”). On October 17, 2023 E, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent accountant to replace Gries. The reports of Gries regarding the Company’s financial statements for the fiscal years ended December 31, 2022 and 2021, being the two most recent fiscal years for which the Company”
SKINVISIBLE, INC. engaged GreenGrowth CPAs as its auditor.
“the Company engaged and executed an agreement with GreenGrowth CPAs ("GreenGrowth"), as the Company’s new independent accountant to replace Gries”
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.