Auditor Changes

GENESIS ENERGY LP engaged PricewaterhouseCoopers LLP as its auditor.

“On June 8, 2023, the Partnership engaged PricewaterhouseCoopers LLP (“ PwC ”) to serve as the Partnership’s new independent registered public accounting firm to audit the Partnership’s financial statements as of and for the fiscal year ending December 31, 2023. The audit committee of the board of directors of Genesis Energy, LLC (the “ Committee ”), the general partner of the Partnership, pursuant to the Committee’s charter exercised its sole authority to approve EY’s dismissal and PwC’s engagement as the Partnership’s independent registered public accounting firm.”

GENESIS ENERGY LP dismissed Ernst & Young LLP as its auditor.

“On June 6, 2023, Genesis Energy, L.P. (the “ Partnership ”) dismissed Ernst & Young LLP (“ EY ”) as the Partnership’s independent registered public accounting firm.”

STARGUIDE GROUP, INC. engaged JP Centurion & Partners PLT as its auditor.

“Also on June 7, 2023, the Board of Directors of the Company approved the engagement of JP Centurion & Partners PLT ("Centurion") as the Company’s independent registered public accounting firm for the Company’s fiscal year ended January 31, 2024, effective immediately.”

STARGUIDE GROUP, INC. dismissed MICHAEL GILLESPIE & ASSOCIATES, PLLC as its auditor.

“On June 7, 2023, MICHAEL GILLESPIE & ASSOCIATES, PLLC ("Gillespie") was dismissed as the independent registered public accounting firm for Starguide Group Inc (the "Company").”

Mobiquity Technologies, Inc. engaged Assurance Dimensions, Inc. as its auditor.

“Subsequent to notifying D. Brooks & Associates CPAs of the firm’s dismissal, the Company engaged Assurance Dimensions, Inc. as its new registered independent public accountant.”

Mobiquity Technologies, Inc. dismissed D. Brooks & Associates CPAs as its auditor.

“On June 5, 2023, the Board of Directors dismissed D. Brooks & Associates CPAs (“DB”) as the Company’s independent accountants.”

EVEREST REINSURANCE HOLDINGS INC engaged KPMG LLP as its auditor.

“on June 2, 2023, the Committee approved the engagement of KPMG LLP ("KPMG") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024”

EVEREST REINSURANCE HOLDINGS INC dismissed PricewaterhouseCoopers LLP as its auditor.

“On June 2, 2023, the Company informed PricewaterhouseCoopers LLP ("PwC") that it was being dismissed as the Company's independent registered public accounting firm for the 2024 fiscal year.”

EXICURE, INC. engaged Marcum LLP as its auditor.

“(the “ Company ”) engaged Marcum LLP (“ Marcum ”) to act as the Company’s independent registered public accounting firm, effective immediately, which was approved by the Audit Committee of the Board of Directors.”

EVEREST GROUP, LTD. engaged KPMG LLP as its auditor.

“on June 2, 2023, the Committee approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2024”

EVEREST GROUP, LTD. dismissed PricewaterhouseCoopers LLP as its auditor.

“On June 2, 2023, the Company informed PricewaterhouseCoopers LLP (“PwC”) that it was being dismissed as the Company’s independent registered public accounting firm for the 2024 fiscal year.”

Structure Therapeutics Inc. engaged Ernst & Young LLP as its auditor.

“On May 30, 2023, the Audit Committee approved the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Structure Therapeutics Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“On May 30, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of Structure Therapeutics Inc. (the “Company”) approved the dismissal of PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm.”

Consensus Cloud Solutions, Inc. engaged Deloitte & Touche LLP as its auditor.

“On May 31, 2023, following the review and evaluation of the proposals from the participating firms, the Audit Committee selected Deloitte & Touche LLP (“Deloitte”) as the Company’s new independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.”

Consensus Cloud Solutions, Inc. dismissed BDO USA, LLP as its auditor.

“On May 30, 2023, the Company informed BDO USA, LLP (“BDO”), the Company’s independent registered public accounting firm that the Audit Committee had determined to dismiss BDO, effective immediately.”

Franklin BSP Realty Trust, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On May 31, 2023, the Audit Committee of the Board of Directors of the Company approved the engagement of PWC as the Company’s new independent registered public accounting firm, effective immediately, to perform independent audit services for the fiscal year ended December 31, 2023 (including with respect to the Company’s quarterly period ended June 30, 2023).”

Franklin BSP Realty Trust, Inc. dismissed Ernst & Young LLP as its auditor.

“On May 31, 2023, the Audit Committee of the Board of Directors of Franklin BSP Realty Trust, Inc. (the “Company”) replaced Ernst & Young LLP (“EY”), as the Company’s independent registered public accounting firm, with PricewaterhouseCoopers LLP (“PWC”), effective immediately.”

BlueOne Card, Inc. dismissed SS Accounting & Auditing, Inc. as its auditor.

“On May 30, 2023, the Board of Directors of BlueOne Card, Inc., a Nevada corporation, approved the engagement of Salberg & Company, P.A. (“ Salberg ”) as the Company’s independent registered public accounting firm and dismissed SS Accounting & Auditing, Inc. (“ SS A&A ”) from that role.”

BlueOne Card, Inc. engaged Salberg & Company, P.A. as its auditor.

“On May 30, 2023, the Board of Directors of BlueOne Card, Inc., a Nevada corporation, approved the engagement of Salberg & Company, P.A. (“ Salberg ”) as the Company’s independent registered public accounting firm and dismissed SS Accounting & Auditing, Inc. (“ SS A&A ”) from that role.”

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

“On May 24, 2023, the Board of Directors and the management of the Company concluded that the Form 10-Q should no longer be relied upon”

Grant Thornton LLP resigned as auditor of Biofrontera Inc..

“On May 30, 2023, Grant Thornton LLP ("GT") notified the Company of their resignation as the independent registered public accounting firm for the Company, effective immediately.”

Airship AI Holdings, Inc. reported that prior financial statements should not be relied upon.

“concluded that the Company’s previously issued financial statements and other financial data as of March 31, 2023, filed with the SEC in the 2023 Q1 10-Q, should be restated and should no longer be relied upon.”

Elicio Therapeutics, Inc. engaged Baker Tilly US, LLP as its auditor.

“(b) On June 1, 2023, the Audit Committee approved, on behalf of the Company, the engagement of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Elicio Therapeutics, Inc. dismissed Moss Adams LLP as its auditor.

“(a) On June 1, 2023, the Audit Committee (the “Audit Committee”) of the board of directors of the Company approved the dismissal of Moss Adams LLP (“Moss Adams”) as the Company’s independent registered public accounting firm, effective immediately.”

STARTENGINE CROWDFUNDING, INC. engaged Haynie & Company as its auditor.

“On May 30, 2023, the Board approved the appointment of Haynie & Company (“ Haynie ”) as the Company’s new independent accounting firm.”

STARTENGINE CROWDFUNDING, INC. dismissed BF Borgers CPA PC as its auditor.

“On May 30, 2023, the board of directors (the “ Board ”) of StartEngine Crowdfunding, Inc. (the “ Company ”) approved the dismissal of BF Borgers CPA PC (“ Borgers ”) as the Company’s independent accounting firm, effective immediately.”

Cibus, Inc. engaged BDO USA, LLP as its auditor.

“On May 31, 2023, the Audit Committee of the Company approved the engagement of BDO USA, LLP as the Company’s independent registered public accounting firm for the year ending December 31, 2023.”

Cibus, Inc. dismissed Ernst & Young LLP as its auditor.

“(a) Prior to the completion of the Transactions, Ernst & Young LLP served as the independent registered public accounting firm of Calyxt. On May 31, 2023, the Audit Committee (the “ Audit Committee ”) of the Board of Directors of the Company approved the dismissal of Ernst & Young LLP as its independent registered public accounting firm, effective as of the appointment of BDO USA, LLP as the independent public accounting firm of the Company. The reports of Ernst & Young LLP on Calyxt’s consolidated financial statements for the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles, except that: • Ernst & Young LLP’s report on the consolidated financial statements of Calyxt as of and for the fiscal year ended December 31, 2022 contained separate paragraphs that stated:”

Genufood Energy Enzymes Corp. reported that prior financial statements should not be relied upon.

“On May 31, 2023, the Board of Directors (the “Board”) of Genufood Energy Enzymes Corp. (the “Company”) concluded that the Company’s previously issued financial statements contained within its Quarterly Report on Form 10-Q for the quarter ended December 31, 2022 and financial statements contained within its Annual Report on Form 10-K for the year ended September 30, 2022 should no longer be relied upon due to errors in such financial statements.”

Prairie Operating Co. engaged Ham, Langston & Brezina, L.L.P. as its auditor.

“On May 30, 2023, the Audit Committee approved the engagement of Ham, Langston & Brezina, L.L.P. (“HL&B”) as its new independent registered public accounting firm.”

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

“determined that the Company’s unaudited condensed consolidated financial statements for the Subject Period should no longer be relied upon and should be restated”

Better For You Wellness, Inc. reported that prior financial statements should not be relied upon.

“The Company will, as soon as is practicable, make the appropriate adjustments to the above-referenced reports by filing 10K for the fiscal year ended February 28, 2023, which will include restated consolidated financial statements and notes thereto and any other appropriate revisions for the year ended February 28, 2022.”

Lucid Group, Inc. dismissed Grant Thornton LLP as its auditor.

“the Audit Committee dismissed Grant Thornton LLP (“ Grant Thornton ”) as the Company’s independent registered public accounting firm effective immediately upon the effectiveness of the appointment of KPMG”

Lucid Group, Inc. engaged KPMG LLP as its auditor.

“the Audit Committee approved the appointment of KPMG LLP (“ KPMG ”) as the Company’s independent registered public accounting firm beginning with the year ending December 31, 2023, subject to the completion of KPMG’s customary client acceptance procedures and the execution of an engagement letter”

Nemaura Medical Inc. engaged Weinberg & Co. as its auditor.

“On May 25, 2023, the Audit Committee of the Company’s Board of Directors appointed Weinberg & Co. (“Weinberg”) as the Company’s new independent registered public accounting firm.”

Mayer Hoffman McCann P.C. resigned as auditor of Nemaura Medical Inc..

“on February 23, 2023, Mayer Hoffman McCann P.C. (“MHM”) resigned 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 quarter ended December 31, 2022. The Company filed its Quarterly Report on Form 10-Q for the quarter ended December 31, 2022 on February 24, 2023.”

TUCOWS INC /PA/ engaged Deloitte LLP as its auditor.

“On May 23, 2023, the Committee appointed Deloitte LLP (“ Deloitte ”) as the Company’s independent registered public accounting firm”

KPMG LLP resigned as auditor of TUCOWS INC /PA/.

“On May 23, 2023, KPMG LLP (" KPMG ") resigned as Tucows Inc.'s (the “ Company ”) independent registered public accounting firm, at the Company's request”

T R Chadha & Co LLP resigned as auditor of Sound Cave Technology Inc..

“On May 25, 2023, T R Chadha & Co LLP, Chartered Accountant (the “Former Auditor”) notified Sound Cave Technology Inc. (the “Company”) of its resignation as the Company’s independent registered public accounting firm, effective immediately.”

VECTA INC. engaged Marcum LLP as its auditor.

“Effective May 23, 2023, the Audit Committee of the Board of Directors (the “Board”) of Vecta Inc. (the “Company”) approved the engagement of Marcum LLP (“Marcum”) as the Company’s independent accounting firm for the year ending December 31, 2023.”

Fontanella Associates LLC resigned as auditor of VECTA INC..

“The engagement of Marcum followed the resignation of Fontanella Associates LLC (“Fontanella”), the Company’s former independent accounting firm.”

Leet Technology Inc. engaged Simon & Edward, LLP as its auditor.

“(b) Engagement of New Independent Registered Public Accounting Firm On May 30, 2023, the Audit Committee approved the appointment of Simon & Edward, LLP (“Simon & Edward”) as the Registrant’s new independent registered public accounting firm.”

Marcum LLP resigned as auditor of Leet Technology Inc..

“On May 30, 2023 Marcum resigned as the Independent Registered Public Accounting Firm of the Registrant.”

Annovis Bio, Inc. engaged Ernst & Young LLP as its auditor.

“Engagement of New Independent Registered Public Accounting Firm Effective May 25, 2023, the Audit Committee approved the appointment of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Annovis Bio, Inc. dismissed WithumSmith+Brown PC as its auditor.

“Dismissal of Independent Registered Public Accounting Firm On May 25, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of Annovis Bio, Inc. (the “Company”) dismissed WithumSmith+Brown PC (“Withum”) as the Company’s independent registered public accounting firm.”

Value Exchange International, Inc. engaged Grassi & Co. as its auditor.

“On May 25, 2023, the Company’s Board of Directors ratified the appointment of Grassi & Co., based in New York, New York, (“Grassi”) as the Company’s new independent registered public accounting firm, effective as of May 25, 2023.”

Value Exchange International, Inc. dismissed Zhen Hui Certified Public Accountants as its auditor.

“Yes ̈ No x Item 4.01 Change in Registrant’s Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm. On May 25, 2023, Value Exchange International, Inc. (the “Company”) ended the engagement of Zhen Hui Certified Public Accountants (“Zhen Hui”) as the Company’s independent registered public accounting firm.”

Neptune Wellness Solutions Inc. engaged Berkowitz Pollack Brant Advisors + CPAs as its auditor.

“the Audit Committee and Board of Directors of Neptune Wellness Solutions Inc. (the "Company") approved the engagement of Berkowitz Pollack Brant Advisors + CPAs (“BPB”) as our independent registered public accounting firm”

Neptune Wellness Solutions Inc. dismissed KPMG LLP as its auditor.

“KPMG LLP (“KPMG”), which is currently serving as the Company's independent auditors, was informed that it will be dismissed upon completion of their audit”

WB Burgers Asia, Inc. reported that prior financial statements should not be relied upon.

“the Company's previously issued financial statements included in its Annual Reports on Form 10-K for the year ended July 31, 2021, should be restated”