Auditor Changes

SUNPOWER CORP reported that prior financial statements should not be relied upon.

“, filed with the SEC on August 2, 2023 (the “Q2 2023 Form 10-Q,” and collectively, the “Affected Periods”), as well as the relevant portions of any communication which describe or are based on such financial statements, 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 Form 10-K, the Q1 2023 Form 10-Q, and the Q2 2023 Form 10-Q, respectively (collectively, the “Restatement”). In connection with the preparation of the financial statements, the Company preliminarily determined that the value of consignment inventory of microinverter components at certain third-party locations had been overstated in the Affected Periods in the range of approximately $16 million to $20 million, resulting in the associated cost of revenue being understated. At this time, the Company has not fully comple”

Neolara Corp. 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.”

Neolara Corp. 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.”

Envoy Medical, Inc. engaged Grant Thornton LLP as its auditor.

“On October 20, 2023, the Audit Committee (the "Audit Committee") of the Board of Directors of Envoy Medical, 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 as of and for the year ending December 31, 2023, effective immediately.”

Envoy Medical, Inc. dismissed WithumSmith+Brown, PC as its auditor.

“on October 20, 2023 (the "Dismissal Date"), the Audit Committee dismissed WithumSmith+Brown, PC ("Withum") as the independent registered public accounting firm for the Company, effective immediately.”

Outdoor Specialty Products, Inc. engaged GreenGrowth CPAs as its auditor.

“On October 23, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent principal accountant to replace Pinnacle.”

Outdoor Specialty Products, Inc. dismissed Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC as its auditor.

“On October 23, 2023, Outdoor Specialty Products, Inc. (the “Company”) dismissed Pinnacle Accountancy Group of Utah a dba of Heaton & Company, PLLC (“Pinnacle”) as its independent principal accountant.”

Sustainable Projects Group Inc. engaged Centurion ZD CPA & Co. as its auditor.

“On October 24, 2023 (the “Engagement Date”), the Company engaged Centurion ZD CPA & Co. (“Centurion”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.”

Sustainable Projects Group Inc. dismissed K. R. Margetson Ltd. as its auditor.

“On October 24, 2023, Sustainable Projects Group Inc. (the “Company”) dismissed K. R. Margetson Ltd. (“Margetson”) as the Company’s independent registered public accounting firm, effective immediately.”

China Health Industries Holdings, Inc. engaged Assent s ure PAC as its auditor.

“f Directors of the Company approved the engagement of Assent s ure PAC (“Assent s ure”) as its new independent registered public accounting”

China Health Industries Holdings, Inc. dismissed ARK Pro CPA & Co. as its auditor.

“pproved the dismissal of ARK Pro CPA & Co. (“ARK”) as the Company’s independent registered public accounting firm,”

Dror Ortho-Design, Inc. engaged Barzily And Co., CPA’s as its auditor.

“On October 24, 2023, the Board engaged Barzily And Co., CPA’s (“Barzily”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

Dror Ortho-Design, Inc. dismissed Sadler, Gibb & Associates, LLC as its auditor.

“On October 18, 2023, the Board of Directors (the “Board”) of Dror Ortho-Design, Inc. (the “Company”) dismissed Sadler, Gibb & Associates, LLC (“Sadler”) as the Company’s independent registered public accounting firm, effective immediately.”

ENCISION INC engaged GreenGrowth CPAs Inc. as its auditor.

“On October 18, 2023, upon the approval of the Company’s Audit Committee, the Company engaged GreenGrowth as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending March 31, 2023 and interim periods.”

Gries & Associates, LLC resigned as auditor of ENCISION INC.

“On October 17, 2023, Encision, Inc. (“Encision” or the “Company”) was notified that Gries & Associates, LLC (“Gries”), the Company’s independent registered public accounting firm, had completed a business combination agreement with GreenGrowth CPAs Inc. (“GreenGrowth”). As a result of this transaction, Gries is resigning its engagement with the Company immediately.”

Lifeloc Technologies, Inc engaged GreenGrowth CPAs as its auditor.

“On October 17, 2023, the Company engaged and executed an agreement with GreenGrowth, effective immediately, as the Company’s new independent accountant to replace Gries.”

Gries & Associates, LLC resigned as auditor of Lifeloc Technologies, Inc.

“Resignation of Registrant’s Certifying Accountant On October 2, 2023, the Company was informed that Gries & Associates, LLC (“Gries”) had sold its business to GreenGrowth CPAs (“GreenGrowth”) and was therefore resigning.”

LAKE SHORE BANCORP, INC. engaged Yount, Hyde & Barbour, P.C. as its auditor.

“On October 17, 2023, the Company engaged Yount, Hyde & Barbour, P.C. (“YHB”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024.”

LAKE SHORE BANCORP, INC. dismissed Baker Tilly US, LLP as its auditor.

“On October 17, 2023, Lake Shore Bancorp, Inc. (the “Company”) dismissed Baker Tilly US, LLP (“Baker Tilly”) as the Company's independent registered public accounting firm effective as of the date Baker Tilly completes its audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2023.”

Coliseum Acquisition Corp. engaged WithumSmith+Brown, PC as its auditor.

“On October 19, 2023, as approved by the Committee, the Company engaged WithumSmith+Brown, PC (“ Withum ”) as the Company’s independent public accounting firm”

Coliseum Acquisition Corp. dismissed RBSM LLP as its auditor.

“On October 19, 2023 (the “ Dismissal Date ”), Coliseum Acquisition Corp. (the “ Company ”) terminated RBSM LLP (“ RBSM ”) as its independent registered public accounting firm.”

Rocky Mountain Chocolate Factory, Inc. engaged CohnReznick LLP as its auditor.

“On October 18, 2023, following the completion of such process, the Audit Committee appointed CohnReznick LLP (“CohnReznick”) as the Company’s independent registered public accounting firm for the year ending February 29, 2024, effective immediately.”

Plante & Moran, PLLC resigned as auditor of Rocky Mountain Chocolate Factory, Inc..

“Effective with the filing of the Company’s Quarterly Report on Form 10-Q for the quarterly period ended August 31, 2023 with the Securities and Exchange Commission (the “Commission”) on October 16, 2023, Plante Moran resigned as the Company’s independent registered public accounting firm.”

Worldwide NFT Inc. dismissed BF Borgers CPA PC as its auditor.

“Accordingly, BF Borgers CPA PC ("BF Borgers"), the Company's independent registered public accounting firm since 2021, was informed that it would be replaced by Fruci as the Company's independent registered public accounting firm.”

Worldwide NFT Inc. engaged Fruci & Associates II, PLLC as its auditor.

“On October 16, 2023, the Board of Directors of the registrant that serves as the audit committee of the registrant, Worldwide NFT Inc. (the "Company" or "Worldwide NFT"), approved the engagement of Fruci & Associates II, PLLC ("Fruci") commencing with the interim review for the three months ended September 30, 2023 as the Company's independent registered public accounting firm.”

ALTEROLA BIOTECH INC. engaged GreenGrowth CPAs as its auditor.

“On October 20, 2023, the Company engaged and executed an agreement with GreenGrowth GreenGrowth, as the Company's new independent accountant to replace Gries.”

CHASE PACKAGING CORP engaged GreenGrowth CPAs as its auditor.

“Effective October 17, 2023, the Company engaged GreenGrowth CPAs (“GreenGrowth”) as its principal independent public accountant to review the Company’s financial statements as of and for the period ending September 30, 2023 and to audit the Company’s financial statements for the year ending December 31, 2023.”

Heaton & Company, PLLC resigned as auditor of CHASE PACKAGING CORP.

“Effective October 16, 2023, the client-auditor relationship between Chase Packaging Corporation (the “Company”) and Heaton & Company, PLLC (the “Former Auditor”) was terminated upon the resignation of the Former Auditor as the Company’s independent registered accounting firm.”

KwikClick, Inc. engaged GreenGrowth CPAs as its auditor.

“Also on October 18, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs (“GreenGrowth”), as the Company’s new independent registered accountant.”

KwikClick, Inc. dismissed Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC) as its auditor.

“On October 18, 2023, KwikClick, Inc. (the “Company”) dismissed Pinnacle Accountancy Group of Utah (a dba of Heaton & Company, PLLC) (“Pinnacle”) as the Company’s independent registered accountant.”

Lifeloc Technologies, Inc engaged GreenGrowth CPAs as its auditor.

“On October 17, 2023, the Company engaged and executed an agreement with GreenGrowth CPAs ("GreenGrowth"), as the Company’s new independent accountant to replace Gries.”

ABEONA THERAPEUTICS INC. engaged Deloitte & Touche LLP as its auditor.

“On October 17, 2023, the Audit Committee (the "Committee") of the Board of Directors of Abeona Therapeutics, Inc. ("we," "our," "us," or the "Company") approved the engagement of Deloitte & Touche LLP ("Deloitte"), to serve as our independent registered public accounting firm for the fiscal year ending December 31, 2023 with such appointment to be effective as of October 17, 2023.”

ABEONA THERAPEUTICS INC. dismissed Whitley Penn LLP as its auditor.

“On October 16, 2023, Whitley Penn LLP ("Whitley Penn") was informed that the Committee approved Whitley Penn’s dismissal as the Company’s independent registered public accounting firm with such dismissal to be effective immediately.”

Gardiner Healthcare Acquisitions Corp. engaged RBSM LLP as its auditor.

“On October 13, 2023, as approved by the Committee and the Board, the Company engaged RBSM as the Company's independent public accounting firm to audit the Company's financial statements for the fiscal year ending December 31, 2023 and to review the Company's quarterly financial statements for the quarters ended June 30, 2023 and September 30, 2023.”

Gardiner Healthcare Acquisitions Corp. dismissed BDO USA P.C. as its auditor.

“(a) On October 13, 2023 (the “ Dismissal Date ”), Gardiner Healthcare Acquisitions Corp. (the “ Company ”) terminated BDO USA P.C. (“ BDO ”) as its independent registered public accounting firm for the Company. The termination was approved by the Audit Committee (the “ Committee ”)”

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

“On October 12, 2023, the Board of Directors (the “Board”) of Clearday, Inc. (the “Company”) concluded that the Company’s previously issued financial statements contained within its Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 should no longer be relied upon due to errors in such financial statements. Therefore, restatements of such prior financial statements are required.”

HG Holdings, Inc. engaged Horne LLP as its auditor.

“on October 12, 2023, the Audit Committee engaged Horne LLP ("Horne") as the Company's independent registered public accounting firm, effective immediately”

Laser Photonics Corp dismissed BF Borgers CPA PC as its auditor.

“BF Borgers CPA PC (“BF Borgers”), the Company’s independent registered public accounting firm since 2019, was informed that it would be replaced by Fruci as the Company’s independent registered public accounting firm.”

Laser Photonics Corp engaged Fruci & Associates II, PLLC as its auditor.

“On October 10, 2023, the Audit Committee of the Board of Directors of the registrant, Laser Photonics Corporation (the “Company” or “Laser Photonics”), approved the engagement of Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm”

CANTALOUPE, INC. engaged Deloitte & Touche LLP as its auditor.

“the Audit Committee further approved, and the Board ratified, the appointment of Deloitte as the Company's new independent registered public accounting firm”

CANTALOUPE, INC. dismissed BDO USA P.C. as its auditor.

“approved, and the Board ratified, the dismissal of BDO USA P.C. ("BDO") as the Company's independent registered public accounting firm”

Trump Media & Technology Group Corp. reported that prior financial statements should not be relied upon.

“On October 13, 2023, Digital World Acquisition Corp.’s (the “ Company ”) audit committee concluded that the Company’s audited financial statements as of and for the year ended December 31, 2021 (the “ 2021 Audited Financials ”) included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and filed with the Securities and Exchange Commission (“ SEC ”) on April 13, 2022 (the “ 2021 10-K ”) should no longer be relied upon.”

Alpine Auto Brokers Inc. engaged Shandong Haoxin CPA Co., Ltd. as its auditor.

“On April 1, 2023, the Board of Directors of the Company engaged Shandong Haoxin CPA Co., Ltd. (“HSCC”) as its independent accountant”

Alpine Auto Brokers Inc. dismissed BF Borgers CPA PC as its auditor.

“On February 14, 2023, the Company terminated its engagement with BF Borgers CPA PC (“BFB”), the Registrant’s prior independent registered public accounting firm”

GD Culture Group Ltd engaged HTL International, LLC as its auditor.

“the Audit Committee and the Board of Directors of GD Culture Group Limited (the "Company") approved the appointment of HTL International, LLC ("HTL") as its new independent registered public accounting firm”

ASTROTECH Corp engaged RBSM, LLP as its auditor.

“the Audit Committee of the Board of Directors of the Company approved the appointment of RBSM, LLP ("RBSM") as the Company’s new independent registered public accounting firm”

Aspira Women's Health Inc. reported that prior financial statements should not be relied upon.

“the Audit Committee of the Board of Directors (the “Audit Committee”) of Aspira Women’s Health Inc. (the “Company”) and the Company’s management determined that its previously issued financial statements in its Annual Report on Form 10-K for the year ended December 31, 2022, as well as the previously filed Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2022 (collectively, the “Prior Period Financial Statements”), should be restated and should no longer be relied upon”

GD Culture Group Ltd dismissed Enrome LLP as its auditor.

“GD Culture Group Limited (the “Company”) notified its independent registered public accounting firm, Enrome LLP, its decision to dismiss Enrome LLP as the Company’s auditor.”

FiEE, Inc. engaged BF Borgers CPA PC as its auditor.

“On October 6, 2023, the Audit Committee of the Board of Directors engaged BF Borgers CPA PC ("BF Borgers") and appointed the firm as Minim, Inc.’s (the "Company") independent registered public accounting firm for the Company’s fiscal year ended December 31, 2023.”

Polomar Health Services, Inc. engaged GreenGrowth CPAs as its auditor.

“On October 13, 2023, the Company engaged and executed an agreement with GreenGrowth GreenGrowth, as the Company’s new independent accountant to replace Gries.”