secwatch / observer

Auditor Changes

Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.

8-K items 4.01, 4.02 JSON
BABB BAB, INC.

Sassetti LLC resigned as auditor of BAB, INC..

“(a) Resignation of Independent Registered Public Accounting Firm On February 25, 2026, BAB, Inc. (the “Company”) was notified by Sassetti LLC (“Sassetti”), the Company’s independent registered public accounting firm, that Sassetti will resign as the Company’s independent registered public accounting firm effective upon the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended November 30, 2025.”
SEZL Sezzle Inc.

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

“On February 19, 2026, management, after discussion with the Company’s independent registered public accounting firm, Baker Tilly US, LLP, and the Audit Committee of the Company’s Board of Directors, determined that the Restated Consolidated Statements of Cash Flows should no longer be relied upon”
DRVN Driven Brands Holdings Inc.

Driven Brands Holdings Inc. reported that prior financial statements should not be relied upon.

“On February 23, 2026, the Audit Committee of the Board of Directors, after consultation with the Company’s management, concluded there were material errors in our previously issued consolidated financial statements for the fiscal year ended December 28, 2024 (“fiscal year 2024”) and the fiscal year ended December 30, 2023 (“fiscal year 2023”) contained in the Company’s Annual Report on Form 10-K for the fiscal year 2024, and in our previously issued unaudited condensed consolidated financial statements for each of the quarterly and year-to-date periods within fiscal year 2024 as well as the quarterly and year-to-date periods for the periods ended September 27, 2025, June 28, 2025 and March 29, 2025, and concluded that such financial statements should not be relied upon and required restatement (the “Restatement”).”
PODD INSULET CORP

INSULET CORP engaged PwC as its auditor.

“the Audit Committee selected PwC as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026.”
PODD INSULET CORP

INSULET CORP dismissed GT as its auditor.

“GT was dismissed as the Company’s independent registered public accounting firm upon completion of its audit services on February 18, 2026.”
BMRC Bank of Marin Bancorp

Bank of Marin Bancorp reported that prior financial statements should not be relied upon.

“(a) Restatement of Historical Financial Results On February 23, 2026, the Board of Directors (the “Board”) of Bank of Marin Bancorp (the “Company”), based on the recommendation of, and after consultation with, the Board’s Audit Committee, the Company’s management and the Company’s independent registered public accounting firm, Baker Tilly, concluded that the Company’s previously issued audited consolidated financial statements as of and for the years ended December 31, 2024 and 2023 and the unaudited financial statements as of and for the interim periods ended September 30, 2025, June 30, 2025, March 31, 2025, September 30, 2024, June 30, 2024, and March 31, 2024 (the “Affected Periods”) included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 and the Company’s Quarterly Reports on Form 10-Q for each of the applicable interim periods (the financial statem”
BELFA BEL FUSE INC /NJ

BEL FUSE INC /NJ engaged Deloitte as its auditor.

“on December 4, 2025, the Company appointed Deloitte as the Company’s new independent registered public accounting firm, for the audit of the Company’s consolidated financial statements for the fiscal year ending December 31, 2026”
BELFA BEL FUSE INC /NJ

BEL FUSE INC /NJ dismissed Grant Thornton as its auditor.

“s being filed to disclose the effective date of Grant Thornton’s dismissal upon completion of its engagement and to update the disclosures required by Item 304(a) of Regulation S-K through that date.”
BVFL BV Financial, Inc.

BV Financial, Inc. engaged Crowe LLP as its auditor.

“Concurrently, the Audit Committee approved the engagement of Crowe LLP (“Crowe”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of the Effect Date.”
BVFL BV Financial, Inc.

BV Financial, Inc. dismissed Forvis Mazars, LLP as its auditor.

“On February 20, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of BV Financial, Inc. (the “Company”) approved the dismissal of Forvis Mazars, LLP (“Forvis Mazars”) as the Company's independent registered public accounting firm effective upon completion by Forvis Mazars of its audit of the Company's consolidated financial statements for the fiscal year ended December 31, 2025 and the filing of the Company's 2025 Annual Report on Form 10-K (the "Effective Date").”
HR Healthcare Realty Trust Inc

Healthcare Realty Trust Inc dismissed BDO USA, P.C. as its auditor.

“On February 19, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Healthcare Realty Trust Incorporated (the “Company”), elected to replace BDO USA, P.C. ("BDO") with Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm, effective as of February 19, 2026.”
AG Acquisition Group III, Inc.

AG Acquisition Group III, Inc. engaged Marcum Asia CPAs LLP as its auditor.

“On February 18, 2026, the Board appointed Marcum Asia CPAs LLP (“Marcum Asia”) as the Company’s new independent registered public accounting firm as of February 18, 2026.”
AG Acquisition Group III, Inc.

AG Acquisition Group III, Inc. dismissed Hudgens CPA, PLLC as its auditor.

“On January 23, 2026, the Board of Directors (the “Board”) of AG Acquisition Group III, Inc. (the “Company”) dismissed Hudgens CPA, PLLC (“Hudgens”) as the Company’s independent registered public accounting firm.”
ETST Earth Science Tech, Inc.

Earth Science Tech, Inc. engaged Semple, Marchal & Cooper, LLP as its auditor.

“Engagement of New Independent Registered Public Accounting Firm On February 17, 2025, the Company engaged Semple, Marchal & Cooper, LLP (the “New Auditor”) as its new independent registered”
ETST Earth Science Tech, Inc.

Stephano Slack LLC resigned as auditor of Earth Science Tech, Inc..

“.01 Changes in Registrant’s Certifying Accountant Resignation of Independent Registered Public Accounting Firm On February 17, 2026, Stephano Slack LLC (the “Auditor”) resigned as the independent registered public accounting firm for Earth”
ESGH ESG Inc.

ESG Inc. engaged Tang Qian & Associates, PLLC as its auditor.

“ompany, with the approval of its Board of Directors, engaged Tang Qian & Associates, PLLC ( “ TQ&A” or the “ New Auditor”) as the Company ’ s new independent registered public accounting firm pursuant to an executed engagement letter. The Company makes the following disclosures pursuant to Item 304(a) of Regulation S-K: (a) During the period”
ESGH ESG Inc.

Boladale Lawal & Co. resigned as auditor of ESG Inc..

“ertifying Accountant On February 18, 2026, Boladale Lawal & Co. ( “ Boladale” or the “ Former Auditor”) resigned as the Company ’ s independent registered public accounting firm, effective February 18, 2026. The Former Auditor delivered its resignation notice to the Company by email. Also on February 18, 2026, the”
AMRZ Amrize Ltd

Amrize Ltd dismissed Ernst & Young AG as its auditor.

“On the same date, the Audit Committee dismissed Ernst & Young AG (“EY Switzerland”) as the Company’s independent registered public accounting firm, given the engagement of EY US.”
AMRZ Amrize Ltd

Amrize Ltd engaged Ernst & Young LLP as its auditor.

“On February 19, 2026, at the direction of the Audit Committee of the Board of Directors of Amrize Ltd (the “Company”), the Company engaged Ernst & Young LLP (“EY US”) as the Company’s independent registered public accounting firm for the year ending December 31, 2026, including performing reviews of the interim periods beginning with the period ending March 31, 2026.”
CIMG CIMG Inc.

CIMG Inc. engaged ST & Partners PLT as its auditor.

“ngagement of New Independent Registered Public Accounting Firm On February 18, 2026, the Audit Committee approved the engagement of ST & Partners PLT (“ ST & Partners ”) as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2026. ST & Partners has been engaged to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026 and to review the Company’s interim financial statements for the quarterly periods ending December 31, 2025, March 31, 2026, and June 30, 2026. During the Company’s fiscal years ended September 30, 2025 and September 30, 2024, and the subsequent interim period through the Company’s appointment of ST & Partners, neither the Company nor anyone acting on its behalf consulted with ST & Partners regarding: (i)”
CIMG CIMG Inc.

CIMG Inc. dismissed Assentsure PAC as its auditor.

“ismissal of Former Independent Registered Public Accounting Firm On February 18, 2026, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of CIMG Inc.(the “ Company ”) approved the dismissal of Assentsure PAC (“ Assentsure ”) as the Company’s independent registered public”
FutureTech II Acquisition Corp.

FutureTech II Acquisition Corp. engaged CBIZ CPAs P.C. as its auditor.

“On February 17, 2026, the Chief Executive Officer and the Chairman of the Audit Committee of the Board of Directors of FutureTech II Acquisition Corp. (the “Company”) approved the engagement of CBIZ CPAs P.C. (“CBIZ”) as the Company’s registered independent public accounting firm”
SHARING ECONOMY INTERNATIONAL INC.

SHARING ECONOMY INTERNATIONAL INC. engaged Lao Professionals as its auditor.

“and Engagement of Lao Professionals On January 29, 2026, the Board of Directors of Sharing Economy International, Inc., a Nevada corporation (“we” or “us”), accepted the resignation of Olayinka Oyebola & Co. (“OO”) as our independent registered public accountant, effective immediately. Concurrently therewith, we retained the firm of Lao Professionals (“Lao”), to audit our consolidated financial statements for our fiscal year ending December”
SHARING ECONOMY INTERNATIONAL INC.

SHARING ECONOMY INTERNATIONAL INC. dismissed Olayinka Oyebola & Co. as its auditor.

“Termination of Olyainka Oyebola & Co. and Engagement of Lao Professionals On January 29, 2026, the Board of Directors of Sharing Economy International, Inc., a Nevada corporation (“we” or “us”), accepted the resignation of Olayinka Oyebola & Co. (“OO”) as our independent registered public accountant, effective immediately.”
CGNX COGNEX CORP

COGNEX CORP engaged KPMG LLP as its auditor.

“On October 29, 2025, the Audit Committee of the Board of Directors of the Company notified GT, the Company’s then independent registered public accounting firm, that the Audit Committee selected KPMG as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026, subject to completion of KPMG’s standard client acceptance procedures and execution of an engagement letter.”
CGNX COGNEX CORP

COGNEX CORP dismissed GT as its auditor.

“GT was dismissed as the Company’s independent registered public accounting firm upon completion of its audit services on February 13, 2026.”
NRIS Norris Industries, Inc.

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

“and communicated that BDO concluded that the Company’s historical accounting treatment was incorrect. BDO further stated that the Company’s previously issued financial statements for the fiscal years ended February 28, 2025 and February 29, 2024, should no longer be relied upon.”
RAVE RAVE RESTAURANT GROUP, INC.

RAVE RESTAURANT GROUP, INC. engaged Bodwell Vasek Wells DeSimone, LLP P as its auditor.

“(b) Effective February 10, 2026, the Company engaged Bodwell Vasek Wells DeSimone, LLP P (“ BVWD ”) as the independent registered public accounting firm to audit the Company’s financial statements. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such appointment, the Company did not consult with BVWD regarding (i) either the application of accounting principles to a specified transaction, either completed or proposed, or the type”
RAVE RAVE RESTAURANT GROUP, INC.

RAVE RESTAURANT GROUP, INC. dismissed Whitley Penn LLP as its auditor.

“(the “ Company ”) dismissed Whitley Penn LLP (“ Whitley Penn ”) as the Company’s independent registered public accounting firm. The decision to change accountants was approved by the Audit Committee of the Company’s board of directors. The reports of Whitley Penn on the Company’s financial statements as of and for the fiscal years ended June 29, 2025, and June 30, 2024, did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the two fiscal years ended June 29, 2025, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Whitley Penn on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which disagreement,”
NRIS Norris Industries, Inc.

Norris Industries, Inc. dismissed BDO USA, P.C. as its auditor.

“On February 9, 2026, the Board of Directors of Norris Industries, Inc. (the “Company”) dismissed BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm, effective as of February 9, 2026.”
CERO CERO THERAPEUTICS HOLDINGS, INC.

CERO THERAPEUTICS HOLDINGS, INC. engaged Salberg & Company, P.A. as its auditor.

“The Company’s audit committee of the board of directors (the “Audit Committee”) approved the appointment of Salberg & Company, P.A. (“Salberg”) as the Company’s independent registered public accounting firm, effective following the finalization of the terms of an engagement letter therewith and execution thereof of February 11, 2026, with such appointment effective as of February 13, 2026.”
CERO CERO THERAPEUTICS HOLDINGS, INC.

CERO THERAPEUTICS HOLDINGS, INC. dismissed Wolf & Company, P.C. as its auditor.

“The Company’s audit committee of the board of directors (the “Audit Committee”) approved the decision to dismiss Wolf & Company, P.C. (“Wolf”), as the Company’s independent registered public accounting firm, effective as of February 13, 2026.”
PHIN PHINIA INC.

PHINIA INC. dismissed PricewaterhouseCoopers LLP as its auditor.

“the dismissal of PwC was effective thereon”
ARAY ACCURAY INC

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

“should no longer be relied upon due to errors related to disclosure of RPO described above.”
SM SM Energy Co

SM Energy Co engaged Deloitte & Touche LLP as its auditor.

“On February 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of SM Energy Company (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and appointed Deloitte & Touche LLP (“Deloitte”) for the fiscal year ending December 31, 2026.”
SM SM Energy Co

SM Energy Co dismissed Ernst & Young LLP as its auditor.

“On February 4, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of SM Energy Company (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, and appointed Deloitte & Touche LLP (“Deloitte”) for the fiscal year ending December 31, 2026.”
UMEW UMeWorld Inc.

UMeWorld Inc. engaged WSJ & Partners (No. AF 002020) as its auditor.

“(the “Company”) engaged WSJ & Partners (No. AF 002020) (“WSJ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2026. The engagement was approved by the Company’s Board of Directors. As previously disclosed in the Company’s Current Report on Form 8-K filed on January 5, 2026, J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025, and furnished a letter to the Securities and Exchange Commission regarding such resignation.”
UMEW UMeWorld Inc.

J&S Associate PLT resigned as auditor of UMeWorld Inc..

“J&S Associate PLT resigned as the Company’s independent registered public accounting firm effective December 31, 2025”
AGIG ABUNDIA GLOBAL IMPACT GROUP, INC.

ABUNDIA GLOBAL IMPACT GROUP, INC. reported that prior financial statements should not be relied upon.

“On February 2, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Abundia Global Impact Group, Inc. (the “Company”) concluded that the unaudited consolidated interim financial statements included in the Quarterly Report on Form 10-Q for the three and nine month periods ended September 30, 2025 (the “Non-Reliance Periods”), should no longer be relied upon due to an understatement in the Company’s general and administrative expenses.”
NewStream Energy Technologies Group Inc

NewStream Energy Technologies Group Inc engaged Barton CPA, LLC as its auditor.

“On January 26, 2026, the Board approved the engagement of Barton CPA, LLC (“Barton”) as the Company’s new independent registered public accounting firm.”
BioCrude Technologies USA, Inc.

BioCrude Technologies USA, Inc. engaged Bodwell Vasek Wells DeSimone LLP as its auditor.

“On February 3, 2026, the Company engaged Bodwell Vasek Wells DeSimone LLP’s (“BVWD”), situated at 8117 Preston Road, Suite 460, Dallas, Texas 75225 (Ph: Tel: 903- 624.9078; Website: https://bvwd.com/) as its new registered independent public accountant.”
HUBG Hub Group, Inc.

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

“were in each case materially misstated due to the aforementioned error and should no longer be relied upon.”
ILLR Triller Group Inc.

Triller Group Inc. engaged Enrome LLP as its auditor.

“On February 3, 2026, the audit committee of Triller Group Inc., a Delaware corporation (the “Company”) appointed Enrome LLP (“ Enrome ”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025.”
NCRA NOCERA, INC.

Enrome LLP resigned as auditor of NOCERA, INC..

“Enrome resigned as the Company’s independent registered public accounting firm as of the Effective Date.”
NCRA NOCERA, INC.

NOCERA, INC. engaged SFAI Malaysia PLT as its auditor.

“the Board of Directors (the “Board”) of the Company approved the appointment of SFAI Malaysia PLT (“SFAI”), a Public Company Accounting Oversight Board (PCAOB)-registered public accounting firm, as the Company’s independent registered public accounting firm, effective immediately.”
DRMA Dermata Therapeutics, Inc.

Dermata Therapeutics, Inc. engaged CBIZ CPAs P.C. as its auditor.

“On February 2, 2026, the Audit Committee approved the appointment of CBIZ CPAs P.C., (formerly known as Mayer Hoffman McCann P.C.) (“CBIZ CPAs”) as the Company’s new independent registered public accounting firm.”
DRMA Dermata Therapeutics, Inc.

Dermata Therapeutics, Inc. dismissed Baker Tilly US, LLP as its auditor.

“On January 30, 2026, Dermata Therapeutics, Inc. (the “Company”) notified Baker Tilly US, LLP (formerly Moss Adams LLP) (“Baker Tilly”) that Baker Tilly would be dismissed as the Company’s independent registered public accounting firm.”
ILLR Triller Group Inc.

WWC, P.C. resigned as auditor of Triller Group Inc..

“WC, P.C. (“WWC”) notified the management and Audit Committee of Triller Group Inc., a Delaware corporation (the “Company”) of its decision to resign as the independent registered public accounting firm of the Company, effectively immediately. Although their audit was not designed to identify or detect violations of law or fraud, WWC’s resignation was not a result of any violation of law or fraud of the Company identified during its audit procedures to date.”
SDEV Stablecoin Development Corp

Stablecoin Development Corp engaged CBIZ CPAs, P.C. as its auditor.

“On January 30, 2026, with the approval of the Audit Committee, CBIZ CPAs, P.C. (“CBIZ”) was engaged as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.”
BLACKSTAR ENTERPRISE GROUP, INC.

BLACKSTAR ENTERPRISE GROUP, INC. engaged L J Soldinger Associates, LLC as its auditor.

“On January 23, 2026, the Company engaged L J Soldinger Associates, LLC (“LJ Soldinger”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2025.”

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.