Auditor Changes

SOLITRON DEVICES INC engaged Whitley Penn LLP as its auditor.

“On September 1, 2023, following approval by the Company’s Board of Directors and Audit Committee, the Company appointed Whitley Penn LLP (“Whitley Penn”) as the new independent registered public accounting firm of the Company.”

SOLITRON DEVICES INC dismissed MaloneBailey, LLP as its auditor.

“On August 30, 2023, the Board of Directors and Audit Committee of Solitron Devices, Inc. (the “Company”), approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), as the independent registered public accounting firm of the Company, effective immediately.”

SOLITRON DEVICES INC engaged Whitley Penn LLP as its auditor.

“On August 30, 2023, following approval by the Company's Board of Directors and Audit Committee, the Company appointed Whitley Penn LLP ("Whitley Penn") as the new independent registered public accounting firm of the Company.”

SOLITRON DEVICES INC dismissed MaloneBailey, LLP as its auditor.

“On August 30, 2023, the Board of Directors and Audit Committee of Solitron Devices, Inc. (the "Company"), approved the dismissal of MaloneBailey, LLP ("MaloneBailey"), as the independent registered public accounting firm of the Company, effective immediately.”

Weinberg & Company, P.A. resigned as auditor of KONA GOLD BEVERAGE, INC..

“On August 21, 2023, Kona Gold Beverages, Inc.’s (the “Company”) Audit Committee (the “Committee”) was notified by Weinberg & Company, P.A. (“Weinberg”) of its resignation as the Company’s independent registered public accounting firm.”

Baker Tilly US, LLP resigned as auditor of Assure Holdings Corp..

“ndent Registered Public Accounting Firm As previously reported on a Form 8-K filed with the Securities and Exchange Commission (the “ SEC ”) on April 14, 2023 by the Company, the Company’s former independent accountant, Baker Tilly US, LLP (“Baker Tilly”), i nformed the Company and the Audit Committee that Baker Tilly would not stand for re-election as the Company’s certifying accountant for the fiscal year ended December 31, 2023 .”

Assure Holdings Corp. engaged Withum Smith+Brown, PC as its auditor.

“On August 30, 2023, Withum Smith+Brown, PC (“ Withum ”) was appointed as the new independent registered public accounting firm for Assure Holdings Corp. (the “ Company ”).”

DUO WORLD INC reported that prior financial statements should not be relied upon.

“he fiscal year ended March 31, 2023 should no longer be relied on due to the fact that CNGSN was not registered with the PCAOB.”

DUO WORLD INC engaged M.N. Vijay Kumar, Chartered Accountant as its auditor.

“We have subsequently engaged M.N. Vijay Kumar, Chartered Accountant, Bangalore, India, as our new PCAOB registered certifying accountant”

DUO WORLD INC engaged CNGSN & Associates LLP as its auditor.

“the Company engaged CNGSN & Associates LLP, Bengaluru, India ("CNGSN"), to serve as our new independent registered public accounting firm, effective May 16, 2023”

Tengjun Biotechnology Corp. reported that prior financial statements should not be relied upon.

“On August 10, 2023, Tengjun Biotechnology Corp. (the "Company") announced that its Board of Directors (the "Board") concluded that the Company's previously issued financial statements, contained within its Annual Report on Form 10-K for the fiscal year ended December 31, 2022, should no longer be relied upon due to accounting methodology errors in such financial statements and that the Board deems it advisable and in the best interests of the Company to restate the financial statements by amending its annual report on Form 10-K for the fiscal year ended December 31, 2022 as soon as reasonably practicable.”

VivoSim Labs, INC. engaged Rosenberg Rich Baker Berman P.A. as its auditor.

“the Audit Committee approved the appointment of Rosenberg Rich Baker Berman P.A. (“RRBB P.A.”) as the Company’s new independent registered public accounting firm, effective as of August 31, 2023”

Mayer Hoffman McCann P.C. resigned as auditor of VivoSim Labs, INC..

“Mayer Hoffman McCann P.C. (“MHM”) informed the Company and the Audit Committee (the “Audit Committee”) of the Company’s Board of Directors that it would not stand for re-election as the Company’s independent registered public accounting firm”

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

“should no longer be relied upon due to the error described below and should be restated.”

Altus Power, Inc. engaged Grant Thornton LLP as its auditor.

“(the “Company”) approved the appointment of Grant Thornton LLP (“GT”), as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately concurrent with the dismissal of Deloitte & Touche LLP (“Deloitte”). During the Company’s two most recent fiscal years (fiscal years ended December 31, 2022 and 2021), respectively, and the subsequent interim period through August 31, 2023 , neither the Company nor anyone on its behalf consulted GT regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K. The Audit Committee recently conducted a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023. Several independent accounting firms were invited to participate in this process, including Deloitte, which had been previously eng”

Altus Power, Inc. dismissed Deloitte & Touche LLP as its auditor.

“the decision to change the Company’s independent registered public accounting firm and, accordingly, to dismiss Deloitte, was approved by the Audit Committee on August 31, 2023, and Deloitte was dismissed effective as of August 31, 2023”

Unicycive Therapeutics, Inc. engaged Grassi & Co. CPAs, P.C. as its auditor.

“ugust 28, 2023, the Company appointed Grassi & Co. CPAs, P.C. (“ Grassi ”) as the Company’s new independent registered public accounting firm effective as of August 28, 2023, subject to Grassi’s completion of its client acceptance process. The Audit Committee of the board of directors of the Company approved the appointment of Grassi. During the fiscal year ended December 31, 2022 and the interim period from January 1, 2023 through June 30, 2023, neither the Company, nor anyone”

Aclarion, Inc. engaged Haynie & Company as its auditor.

“On August 29, 2023, upon the approval of the Audit Committee, the Company engaged Haynie & Company as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023 and interim periods.”

CohnReznick LLP resigned as auditor of Aclarion, Inc..

“of its decision to resign as the independent registered public accounting firm of the Company effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023. Upon the filing of the Form 10-Q on August 25, 2023, CohnReznick resigned.”

Legacy Education Alliance, Inc. dismissed RAM Associates & Company LLC as its auditor.

“the Company’s Board of Directors (the “Board”) formally dismissed RAM as the Company’s independent registered public accounting firm, effective immediately.”

XERIANT, INC. engaged Accell Audit & Compliance, PA as its auditor.

“Effective August 28, 2023, the Company engaged Accell Audit & Compliance, PA ("Accell"), as the Company’s new independent registered public accounting firm.”

XERIANT, INC. dismissed BF Borgers CPA PC as its auditor.

“Effective August 28, 2023, the Company dismissed BF Borgers CPA PC ("Borgers") as the Company’s independent registered public accounting firm.”

UNITED GUARDIAN INC engaged Grassi Advisors and Accountants as its auditor.

“On August 29, 2023, as directed and approved by the Audit Committee of the Board, the Company formally retained Grassi Advisors and Accountants ("Grassi") as the Company’s independent registered public accounting firm, effective immediately.”

UNITED GUARDIAN INC dismissed Baker Tilly US, LLP as its auditor.

“On August 29, 2023, as directed and approved by the Audit Committee of the Board of Directors (the "Board") of United-Guardian, Inc. (the "Company"), the Company formally dismissed Baker Tilly US, LLP ("Baker Tilly") as the Company’s independent registered public accounting firm.”

MESA LABORATORIES INC /CO/ engaged RSM US, LLP as its auditor.

“approved the engagement of RSM US, LLP (“RSM”) as the Company’s independent registered public accounting firm”

MESA LABORATORIES INC /CO/ dismissed Plante & Moran, PLLC as its auditor.

“In connection therewith, the Audit Committee dismissed Plante & Moran, PLLC (“Plante & Moran”) as the company’s independent registered public accounting firm, effective immediately. The decision to appoint RSM as the Company’s new independent registered public accounting firm resulted from a competitive request for proposal process after Plante & Moran notified the Audit Committee that Plante & Moran is evaluating whether to continue its Securities and Exchange Commission audit practice in the Company’s primary industry. During the two most recent fiscal years ended March 31, 2022 and March 31, 2023, and the subsequent interim period preceding RSM’s engagement, the Company has not consulted with RSM regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s fi”

AUDDIA INC. engaged Haynie & Company as its auditor.

“the Company engaged Haynie & Company as the Company's new independent registered public accounting firm”

CohnReznick LLP resigned as auditor of AUDDIA INC..

“(a) Resignation of CohnReznick As previously disclosed, on July 10, 2023, the Audit Committee of the Company was notified by CohnReznick LLP (“CohnReznick”), the Company’s independent registered public accounting firm, of its decision to resign as the independent registered public accounting firm of the Company effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2023. Upon the filing of the Form 10-Q on August 24, 2023, CohnReznick resigned. 2 The Company engaged CohnReznick as its independent registered public accounting firm on May 8, 2023 (the “CR Engagement Date”), following the completion of”

SMG Industries Inc. engaged Schneider Downs & Co., Inc. as its auditor.

“On August 29, 2023 (the “Engagement Date”), the Company engaged Schneider Downs & Co., Inc. (“Schneider Downs”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.”

SMG Industries Inc. dismissed MaloneBailey, LLP as its auditor.

“On August 29, 2023, SMG Industries Inc. (the “Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm, effective on August 29, 2023.”

Ernst & Young, LLP resigned as auditor of VERRA MOBILITY Corp.

“On August 23, 2023, Verra Mobility Corporation (the “ Company ”) was notified by its independent registered public accounting firm, Ernst & Young, LLP (“ EY ”), of its decision to resign as the Company’s independent registered public accounting firm effective as of that date. The Company’s Audit Committee accepted EY’s resignation. The Company and the Audit Committee have initiated discussions with other independent registered public accounting firms and the Company anticipates completing its auditor selection process in time to timely file its Quarterly Report on Form 10-Q for the period ended September 30, 2023.”

D-Wave Quantum Inc. engaged Grant Thornton LLP as its auditor.

“On August 24, 2023, D-Wave Quantum Inc. (the “Company”) engaged Grant Thornton LLP (“Grant Thornton”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023”

Better Home & Finance Holding Co engaged Deloitte & Touche LLP as its auditor.

“On August 22, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm”

Better Home & Finance Holding Co dismissed Marcum LLP as its auditor.

“On August 22, 2023, the Audit Committee dismissed Marcum LLP (“Marcum”), the Company’s independent registered public accounting firm prior to consummation of the Business Combination, as the Company’s independent registered public accounting firm.”

LEGACY VENTURES INTERNATIONAL INC. engaged PAN-CHINA SINGAPORE PAC as its auditor.

“On August 21, 2023, we engaged PAN-CHINA SINGAPORE PAC ("PCCPA") as our new independent registered accounting firm with the approval of our board of directors.”

MNP LLP resigned as auditor of LEGACY VENTURES INTERNATIONAL INC..

“On August 21, 2023, we accepted the resignation of MNP LLP ("MNP") as our company’s independent principal accountant to audit the Company’s financial statements.”

Cherry Bekaert LLP resigned as auditor of HG Holdings, Inc..

“On August 21, 2023, Cherry Bekaert LLP (“Cherry Bekaert”) resigned as the independent registered public accounting firm of HG Holdings, Inc.”

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

“As a result, management determined that it is appropriate to restate the Company’s previously issued audited financial statements for the year ended December 31, 2022, included in the Company’s previously filed Annual Report on Form 10-K with the Securities and Exchange Commission (the “Form 10-K”), and the unaudited financial statements for the three months ended March 31, 2023, included in the Company’s previously filed Quarterly Report on Form 10-Q with the Securities and Exchange Commission (the “Form 10-Q” and collectively with the Form 10-K and the financial statements included in the Form 10-K and the Form 10-Q, the “Non-Reliance Financial Statements”). The Company’s audit committee concluded that the Non-Reliance Financial Statements should no longer be relied upon, and that the Company will amend the Form 10-K and the Form 10-Q to include restatements of the Non-Reliance Financi”

SMITH MIDLAND CORP engaged BDO USA LLP as its auditor.

“the Company has retained, on August 23, 2023, BDO USA, LLP ("BDO") as the Company’s independent registered public accounting firm”

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

“matters disclosed in this Current Report on Form 8-K pursuant to this Item 4.02 with Marcum LLP, the Company’s independent registered public accounting firm (“Marcum”) and determined that the Form 10-Q should no longer be relied upon.”

Sow Good Inc. dismissed M&K CPAS, PLLC as its auditor.

“the Committee approved the dismissal of M&K CPAS, PLLC ("M&K") as the Company's independent registered public accounting firm”

Sow Good Inc. engaged Urish Popeck & Co., LLC as its auditor.

“on August 23, 2023, the Committee approved the appointment of Urish Popeck & Co., LLC ("UPCO") as the Company's independent public accounting firm”

RiceBran Technologies dismissed RSM US LLP as its auditor.

“Simultaneously with the appointment of Withum, on August 21, 2023, RSM US LLP ("RSM") was dismissed as the independent registered public accounting firm for the Company.”

RiceBran Technologies engaged Withum Smith+Brown, PC as its auditor.

“On August 21, 2023, Withum Smith+Brown, PC ("Withum") was appointed as the new independent registered public accounting firm for RiceBran Technologies (the "Company").”

QUANTUM CORP /DE/ engaged Grant Thornton LLP as its auditor.

“the Audit Committee of the Board of Directors of Quantum Corporation (the “Company”) appointed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending March 31, 2024, effective immediately”

SAB Biotherapeutics, Inc. engaged EisnerAmper LLP as its auditor.

“On August 18, 2023, SAB Biotherapeutics, Inc. (the "Company") engaged EisnerAmper LLP ("EisnerAmper") as the Company's independent public accounting firm”

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

“On August 15, 2023, the audit committee (the "Audit Committee") of Rocky Mountain Chocolate Factory, Inc. (the "Company") received notice from Plante & Moran, PLLC ("Plante Moran"), the Company's independent registered public accounting firm, regarding Plante Moran's decision to not stand for re-election as the Company's independent registered public accounting firm.”

DUO WORLD INC engaged M.N. Vijay Kumar as its auditor.

“The Company has engaged M.N. Vijay Kumar, Chartered Accountant, Bangalore, India ("Kumar"), to serve as the independent registered public accounting firm responsible for auditing the Company’s financial statements.”

DUO WORLD INC dismissed CNGSN & Associates LLP as its auditor.

“Termination of CNGSN & Associates LLP As previously reported in our Form 8-K Current Report filed with the Commission on August 16, 2023, on or about August 11,”

CohnReznick resigned as auditor of Genprex, Inc..

“On August 21, 2023, CohnReznick confirmed to the Company that its resignation as the Company’s independent registered accounting firm had become effective on such date”