Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
Cosmos Health Inc. engaged KPMG Certified Auditors as its auditor.
“On August 7, 2023, KPMG Certified Auditors, Athens, Greece, was appointed as the Company's independent registered public accounting firm upon recommendation by the Audit Committee of the Company's Board of Directors (the "Board") and the approval of the Board, to review the Company's Third Quarter Form 10-Q and audit the Company's consolidated financial statements as of and for the fiscal year ended December 31, 2023.”
Armanino LLP resigned as auditor of Cosmos Health Inc..
“☐ ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT (a) Resignation of Previous Independent Registered Public Accounting Firm On August 1, 2023, Armanino LLP (the “Former Auditor”) advised Cosmos Health Inc.”
Armanino LLP resigned as auditor of GAIA, INC.
“(the “Company”) was informed by Armanino LLP (“Armanino”), the Company’s current independent registered public accounting firm, that Armanino had made the decision to resign due to Armanino’s transition away from providing financial statement audit services to public companies.Additionally, Armanino informed the Company that this resignation would be effective as of the earlier of (i) the date the Company engages a new independent registered public accounting firm or (ii) the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended September 30, 2023.”
Astrana Health, Inc. reported that prior financial statements should not be relied upon.
“the Company’s previously issued audited consolidated financial statements as of December 31, 2022 and 2021 and for each of the years ended December 31, 2022, 2021 and 2020, included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022 (the “2022 Annual Report”), and the Company’s unaudited consolidated financial statements included in the Quarterly Reports on Form 10-Q for the quarterly 2022 fiscal year periods (the “Historical Quarterly Reports”), as well as the unaudited consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2023 (the “Q1 Quarterly Report” and, together with the 2022 Annual Report and the Historical Quarterly Reports, the “Reports” and all financial statements included in the Reports, collectively, the “Affected Financials”), should no longer be relied upon due to material unintentional errors related to the Company’s tax provision.”
Armanino LLP resigned as auditor of ASTROTECH Corp.
“On August 1, 2023, Astrotech Corporation (the “Company”) was notified by its independent registered public accounting firm, Armanino LLP (“Armanino”), of its decision to resign as the Company’s independent registered public accounting firm (the “Resignation”)”
Currenc Group Inc. reported that prior financial statements should not be relied upon.
“irm, Marcum LLP (“ Marcum ”), that the Company’s unaudited financial statements as of March 31, 2023 contained in the Company’s Quarterly Report on Form 10-Q filed with the SEC on May 11, 2023 should no longer be relied upon. In the statement of cash flows, the Company had previously included the redemption of Class A common stock under the non-cash investing and financing activities. In accordance with Accounting Standards Codification Topic 230, this redemption, regardless of whether the cash physically is transferred back to the Company from the trust prior to the redemption, should be treated as a cash investing and financing activity. The Company’s Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of the Company’s disclosure controls and procedures. Based upon their evaluation, the Company’s Chief Executive”
NEUTRA CORP. engaged BF Borgers CPA PC as its auditor.
“approved the engagement of BF Borgers CPA PC ("BF Borgers") as the Company’s independent registered public accounting firm”
NEUTRA CORP. dismissed M&K CPAS, PLLC as its auditor.
“dismissed M&K CPAS, PLLC ("M&K") as the Company’s independent registered public accounting firm.”
PREAXIA HEALTH CARE PAYMENT SYSTEMS INC. engaged GreenGrowth CPAs as its auditor.
“On August 2, 2023, the Registrant retained the firm of GreenGrowth CPAs (“GGCPA”) to serve as its principal independent accountant.”
Pinnacle Accountancy Group of Utah resigned as auditor of PREAXIA HEALTH CARE PAYMENT SYSTEMS INC..
“On April 27, 2023, Pinnacle Accountancy Group of Utah (“Pinnacle”) resigned as the Registrant’s independent principal accountant to audit the Registrant’s financial statements.”
China Health Industries Holdings, Inc. engaged ARK Pro CPA & Co as its auditor.
“f Directors of the Company approved the engagement of ARK Pro CPA & Co (“ARK”) as its new independent registered public accounting firm.”
China Health Industries Holdings, Inc. dismissed Centurion ZD CPA & Co. as its auditor.
“pproved the dismissal of Centurion ZD CPA & Co. (“ Centurion ”) as the Company’s independent registered public”
Armanino LLP resigned as auditor of PharmaCyte Biotech, Inc..
“On August 1, 2023, PharmaCyte Biotech, Inc. (the “Company”) was informed by Armanino LLP (“Armanino”), the Company’s current independent registered public accounting firm, that Armanino will resign as the Company’s independent auditor (see below explanation for resignation which is not related to any actions taken by the Company) effective as of the earlier of (a) the date the Company engages a new independent registered public accounting firm or (b) the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended January 31, 2024.”
DarkPulse, Inc. engaged Fruci & Associates II, PLLC as its auditor.
“On July 31, 2023, the Company engaged Fruci & Associates II, PLLC (“ Fruci ”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2023.”
DarkPulse, Inc. dismissed Mazars USA LLP as its auditor.
“On July 28, 2023 (the “ Effective Date ”), DarkPulse, Inc., a Delaware corporation (the “ Company ”), dismissed Mazars USA LLP (“ Mazars ”) as the Company’s independent registered public accounting firm.”
POINT Biopharma Global Inc. engaged Deloitte & Touche LLP as its auditor.
“On August 3, 2023, the Audit Committee approved, and the Board ratified, the engagement of Deloitte & Touche LLP (“Deloitte”) and appointed Deloitte as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2023, subject to the execution of an engagement letter.”
Armanino LLP resigned as auditor of POINT Biopharma Global Inc..
“On July 28, 2023, POINT Biopharma Global Inc. (the “Company”) was notified by Armanino LLP (“Armanino”), the Company’s independent registered public accounting firm, of its decision to cease providing financial statement audit services to public companies and therefore it would be resigning as the Company’s independent registered public accounting firm.”
Stark Focus Group, Inc. engaged Gries & Associates, LLC as its auditor.
“we retained the firm of Gries & Associates, LLC ("Gries"), to audit our consolidated financial statements for our fiscal year ending December 31, 2023”
K.R. Margetson Ltd resigned as auditor of Stark Focus Group, Inc..
“the Board of Directors of Stark Focus Group, Inc, a Nevada corporation, approved the resignation of K.R. Margetson Ltd ("KM"), as our independent registered public accountant, effective immediately”
Allegro Merger Corp. dismissed Malone Bailey, LLP as its auditor.
“BF Borgers replaced Malone Bailey, LLP (“ Malone ”), who was dismissed as the Company’s principal accountant on the same date.”
Allegro Merger Corp. engaged BF Borgers CPA, PC as its auditor.
“On August 3, 2023, Allegro Merger Corp, (the “ Company ”) engaged BF Borgers CPA, PC (“ BF Borgers ”) as its principal accountant to review the Company’s financial statements for the quarter ended September 30, 2023.”
Crona Corp. engaged BF Borgers CPA PC as its auditor.
“the Company engaged BF Borgers CPA PC ("New Auditor") as its independent registered public accounting firm for the Company’s quarterly period ended June 30, 2023.”
Crona Corp. dismissed Accell Audit & Compliance, P.A. as its auditor.
“Crona Corp (the "Company") advised Accell Audit & Compliance, P.A. (the "Former Auditor") that it was dismissed as the Company’s independent registered public accounting firm.”
DigitalOcean Holdings, Inc. reported that prior financial statements should not be relied upon.
“31, 2023, as included in the Company’s Quarterly Report on Form 10-Q for the three months ended March 31, 2023 filed with the Securities and Exchange Commission (the “SEC”) on May 9, 2023 (the “First Quarter 2023 10-Q”) should no longer be relied upon due to the discovery, in the course of preparing the Company’s interim financial statements for the fiscal quarter ended June 30, 2023, of errors in the Company’s accounting for income tax expense primarily relating to the calculation of certain capitalized research or experimental expenditures under Section 174 of the Internal Revenue Code of 1986, which impacted the Company’s income tax provision ("Section 174 Error"). Primarily as a result of the Section 174 Error, accrued taxes as of March 31, 2023 were overstated and the income tax expense for the three months ended March 31, 2023 was overstated by approximately $18 million. Additional”
PINEAPPLE, INC. engaged Reliant CPA PC as its auditor.
“the Board approved the engagement of Reliant CPA PC (the “New Auditor”) to serve as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.”
PINEAPPLE, INC. dismissed BF Borgers CPA PC as its auditor.
“the Board of Directors (the “Board”) of Pineapple, Inc., a Nevada corporation (the “Company”), dismissed BF Borgers CPA PC (the “Former Auditor”) as the independent registered public accounting firm of the Company.”
PUBLIC CO MANAGEMENT CORP engaged Hudgens CPA, PLLC as its auditor.
“On July 26, 2023, Hudgens CPA, PLLC 1220 Blalock Rd, Suite 300, Houston, TX 77055, certified public accountants, were appointed by the Company to review audit our financial statements for the year ended September 30, 2023.”
FREQUENCY ELECTRONICS INC engaged Grant Thornton LLP as its auditor.
“(b) Appointment of New Independent Registered Public Accounting Firm On July 27, 2023, the Audit Committee approved the appointment of Grant Thornton LLP (“ Grant Thornton ”) as the Company’s new independent registered public accounting firm, effective upon dismissal of BDO.”
FREQUENCY ELECTRONICS INC dismissed BDO USA, P.A. as its auditor.
“The Company notified BDO on July 28, 2023 that it would be dismissed as the Company’s independent registered public accounting firm, effective immediately.”
Marcum LLP resigned as auditor of Trump Media & Technology Group Corp..
“By letter dated July 27, 2023, Marcum, LLP (“Marcum”) notified the Audit Committee of the Board of Directors (the “Audit Committee”) of Digital World Acquisition Corp.’s (the “Company”) of its resignation as the Company’s independent registered public accounting firm.”
Armanino LLP resigned as auditor of PIXELWORKS, INC.
“During the years ended December 31, 2021 and December 31, 2022, and through the date of Armanino’s notification of resignation, there were no (a) disagreements with Armanino on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Armanino’s satisfaction, would have caused Armanino to make reference to the subject matter thereof in connection with its reports for such periods; or (b) reportable events as described under Item 304(a)(1)(v) of Regulation S-K.”
Mayer Hoffman McCann P.C. resigned as auditor of SAB Biotherapeutics, Inc..
“On July 25, 2023, Mayer Hoffman McCann P.C. (“MHM”) informed SAB Biotherapeutics, Inc. (the “Company”) and 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 for the audit of the Company’s financial statements for the fiscal year ending December 31, 2023.”
Polished.com Inc. reported that prior financial statements should not be relied upon.
“the Company’s previously issued financial statements included in the Company’s Annual Report on Form 10-K for the period ended December 31, 2021, and Quarterly Report on Form 10-Q for the period ended March 31, 2022 (the “Affected Periods)” should no longer be relied upon”
ACURA PHARMACEUTICALS, INC engaged PKF Mueller as its auditor.
“On July 21, 2023, the Audit Committee approved the appointment of PKF Mueller as the Company’s new independent registered public accounting firm, to perform independent audit services for the fiscal year ending December 31, 2022. PKF Mueller was formally engaged on July 27, 2023.”
Hudson Acquisition I Corp. engaged UHY LLP as its auditor.
“egistered Public Accounting Firm On July 21, 2023, the Board approved the engagement of UHY LLP (“UHY”) to serve as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2022 and December”
Hudson Acquisition I Corp. dismissed Marcum LLP as its auditor.
“(a) Dismissal of Independent Registered Public Accounting Firm On July 21, 2023, the Board of Directors (the “Board”) of Hudson Acquisition I Corp. (“the Company”) chose to terminate the engagement of Marcum LLP (“Marcum”) which was then serving as the Company’s independent registered public accounting firm, effective immediately.”
Global AI, Inc. engaged Hudgens CPA, PLLC as its auditor.
“On July 24,2023 the Company’s Board of Directors appointed Hudgens CPA, PLLC (“Hudgens”)as the Company’s new independent registered public accounting firm as of July 26, 2023.”
D. Brooks and Associates CPAs, P.A. resigned as auditor of Global AI, Inc..
“On July 24, 2023, D. Brooks and Associates CPAs, P.A. (“Brooks”) notified Company that it has resigned as the Company’s independent public accounting firm.”
InfuSystem Holdings, Inc engaged Deloitte & Touche LLP as its auditor.
“On July 26, 2023, the Company engaged Deloitte & Touche LLP ("Deloitte") as the Company's independent public accounting firm to audit the Company's consolidated financial statements for the fiscal year ending December 31, 2023 and to review the Company's quarterly consolidated financial statements beginning with the second quarter of the 2023 fiscal year.”
Armanino LLP resigned as auditor of Vaxxinity, Inc..
“(the “Company”) was informed by Armanino LLP (“Armanino”) that it intends to resign as the Company’s independent registered public accounting firm, effective upon the earlier of (i) filing of the Company’s Quarterly Report on Form 10-Q for the quarter ending September 30, 2023 and (ii) the Company’s appointment of a new independent registered public accounting firm. The audit committee of the Company’s board of directors accepted but did not request or recommend Armanino’s resignation. Armanino advised the Company that its decision was due to Armanino’s transition away from providing financial statement audit services to public companies.”
AEON Biopharma, Inc. dismissed WithumSmith + Brown LLP as its auditor.
“On July 21, 2023, the Audit Committee of the Board dismissed WithumSmith + Brown LLP (“Withum”), Priveterra’s independent registered public accounting firm prior to the Business Combination, as the Company’s independent registered public accounting firm effective upon consummation of the Closing.”
BRILLIANT N.E.V. CORP. dismissed Jack Shama as its auditor.
“On July 25, 2023, the Company notified and dismissed Jack Shama (“Former Auditor”) as its independent registered accountant.”
BRILLIANT N.E.V. CORP. engaged RH CPA as its auditor.
“(the “Company”) engaged RH CPA as its independent registered public accountant (New Auditor”). On July 25, 2023, the Company notified and dismissed Jack Shama (“Former Auditor”)”
Armanino LLP resigned as auditor of ACM Research, Inc..
“During the year ended December 31, 2022, and through the date of Armanino’s notification of resignation, there were no (a) disagreements with Armanino on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Armanino’s satisfaction, would have caused Armanino to make reference to the subject matter”
UNIVERSAL STAINLESS & ALLOY PRODUCTS INC engaged Baker Tilly US, LLP as its auditor.
“On July 26, 2023, the Audit Committee of the Board of Directors of the Company (the “Audit Committee”) engaged Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, replacing SD, the Company’s former independent registered public accounting firm.”
Schneider Downs & Co., Inc. resigned as auditor of UNIVERSAL STAINLESS & ALLOY PRODUCTS INC.
“Item 4.01 Change in Registrant’s Certifying Accountant Previous Independent Registered Public Accounting Firm On July 26, 2023, Schneider Downs & Co., Inc. (“SD”), the independent registered public accounting firm to the Company, informed the Company of its decision to resign as the Company’s independent registered public accounting firm effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended June 30, 2023. The resignation was solely due to a practice management decision made by SD and was through no fault of the Company.”
ZW Data Action Technologies Inc. engaged ARK Pro CPA & Co. as its auditor.
“On July 26, 2023, the Company engaged ARK Pro CPA & Co. (“ARK”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”
ZW Data Action Technologies Inc. dismissed Centurion ZD CPA & Co. as its auditor.
“On July 26, 2023, the Audit Committee of the Board of Directors of ZW Data Action Technologies Inc. (the “Company”), approved the dismissal of Centurion ZD CPA & Co. (“Centurion”) as independent registered public accounting firm of the Company, effective immediately.”
Seneca Foods Corp reported that prior financial statements should not be relied upon.
“On July 19, 2023, the Audit Committee of Seneca Foods Corporation (the “Company”), after consultation with the Company’s management, including the Chief Financial Officer and Corporate Controller (the "Authorized Officers"), concluded that the following financial statements previously filed by the Company with the Securities and Exchange Commission (“Commission”) should no longer be relied upon due to errors in such financial statements relating to the accounting for valuing inventory using the last-in, first-out ("LIFO") method and related internal controls”
Navitas Semiconductor Corp engaged Moss Adams LLP as its auditor.
“On July 19, 2023, the Company completed the appointment of Moss Adams as its independent registered public accounting firm.”
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.