Auditor Changes

Nukkleus Inc. dismissed Marcum LLP as its auditor.

“In connection with the selection of Gries, the Board dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm on May 22, 2023.”

Nukkleus Inc. engaged Gries and Associates, LLC as its auditor.

“On May 22, 2023, the Board of Directors (the “Board”) of Nukkleus Inc. (the “Company”) approved the engagement of Gries and Associates, LLC (“Gries”) as the Company’s new independent registered public accounting firm for the fiscal year ending September 30, 2023.”

Nukkleus Inc. dismissed Marcum LLP as its auditor.

“In connection with the selection of Gries, the Board dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm on May 22, 2023.”

Nukkleus Inc. engaged Gries and Associates, LLC as its auditor.

“On May 22, 2023, the Board of Directors (the “Board”) of Nukkleus Inc. (the “Company”) approved the engagement of Gries and Associates, LLC (“Gries”) as the Company’s new independent registered public accounting firm for the fiscal year ending September 30, 2023.”

TILE SHOP HOLDINGS, INC. dismissed Ernst & Young LLP as its auditor.

“everal public accounting firms to participate in this process, including Ernst & Young LLP (“E&Y”), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2022. As a result of this process, following the review and evaluation of proposals from participating firms, on May 25, 2023, the Committee engaged the appointment of RSM US LLP as the Company’s independent registered public accounting firm for the fiscal years ending December 31, 2023, and December 31, 2024. On the same date, the Committee approved the dismissal of E&Y as the Company’s independent registered public accounting firm. The Company has authorized E&Y to respond fully to the inquiries of the successor auditors. During the two fiscal years ended December 31, 2022, and the subsequent interim period through May 25, 2023, there were: (i) no disagreements within the meaning of Item 30”

TILE SHOP HOLDINGS, INC. engaged RSM US LLP as its auditor.

“engaged the appointment of RSM US LLP as the Company’s independent registered public accounting firm”

BLUE BIOFUELS, INC. dismissed Prager Metis CPAs, LLC as its auditor.

“The Company’s previous independent accounting firm, Prager Metis CPAs, LLC (“Prager”), which had performed the Company’s audits since 2020, was dismissed on May 19, 2023, by the Company’s audit committee.”

BLUE BIOFUELS, INC. engaged BF Borgers CPA PC as its auditor.

“On May 19, 2023, Blue Biofuels, Inc. (the “Company”) engaged BF Borgers CPA PC (“Borgers”) to serve as the Company’s independent accountant and PCAOB certified audit firm for purposes of auditing the Company’s financial statements for the period ending December 31, 2023.”

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

“Considering such restatements, the Company concluded that the financial statements included in the Impacted Filings should no longer be relied upon.”

Genesis Growth Tech Acquisition Corp. reported that prior financial statements should not be relied upon.

“the previously issued financial statements are no longer to be relied upon and are to be restated and corrected in order to reflect the appropriate accounting treatment”

Turtle Beach Corp engaged Ernst & Young LLP as its auditor.

“On May 19, 2023, the Company appointed Ernst & Young LLP (“EY”) as the independent registered public accounting firm for the Company and its subsidiaries, effective immediately. The appointment of EY was approved by the Audit Committee of the Company’s Board of Directors.”

Turtle Beach Corp dismissed BDO USA, LLC as its auditor.

“On May 19, 2023, Turtle Beach Corporation (the “Company”) dismissed BDO USA, LLC (“BDO”) as the independent registered public accounting firm for the Company and its subsidiaries, effective immediately. The dismissal of BDO was approved by the Audit Committee of the Company’s Board of Directors.”

ASCENT INDUSTRIES CO. engaged Moss Adams LLP as its auditor.

“on May 22, 2023, the Audit Committee selected Moss Adams LLP (“Moss Adams”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, and the related interim periods, replacing BDO USA, LLP”

ORIGINAL SIXTEEN TO ONE MINE INC /CA/ reported that prior financial statements should not be relied upon.

“the Board of Directors of the Company has concluded that previously disclosed financial statements of the Company for the calendar years 2020 and 2021 and recently posted financial statement/information for the calendar year 2022 can and should no longer be relied upon”

Genesis Growth Tech Acquisition Corp. reported that prior financial statements should not be relied upon.

“as a result of the inaccuracy, the previously issued financial statements are no longer to be relied upon and are to be restated and corrected”

Genesis Growth Tech Acquisition Corp. reported that prior financial statements should not be relied upon.

“the previously issued financial statements are no longer to be relied upon and are to be restated and corrected”

Ace Global Business Acquisition Ltd engaged Adeptus Partners LLC as its auditor.

“egistrant engaged Adeptus Partners LLC (“ Adeptus ”] to serve as the Registrant’s independent registered public”

Ace Global Business Acquisition Ltd dismissed Marcum LLP as its auditor.

“On May 22, 2023, the audit committee of the board of directors (the “ Audit Committee ”) of Ace Global Business Acquisition Limited (the “ Registrant ”) dismissed Marcum LLP (“ Marcum ”) as its independent registered public accounting firm with immediate effect.”

Silvergate Capital Corp dismissed Crowe LLP as its auditor.

“the audit committee of the Company’s board of directors approved the dismissal of Crowe LLP (“ Crowe ”) as the Company’s independent registered public accounting firm”

Nordicus Partners Corp engaged Fruci & Associates II, PLLC as its auditor.

“approved the engagement of Fruci & Associates II, PLLC ("Fruci & Associates ") to serve as the Company's independent registered public accounting firm”

Nordicus Partners Corp dismissed BF Borgers CPA PC as its auditor.

“terminated BF Borgers CPA PC ("BFB") as the independent registered public accounting firm for the Company”

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

“irectors has discussed the matters disclosed herein with Marcum, LLP, the Company’s independent registered public accounting firm.”

Ault Disruptive Technologies Corp reported that prior financial statements should not be relied upon.

“On May 22, 2023, the management of Ault Disruptive Technologies Corporation (the "Company" or "ADRT”) concluded that the Company’s previously issued financial statements for the year ended December 31, 2022, (the "Restated Period”), which was filed with the Securities and Exchange Commission ( "SEC" ) on April 4, 2023 , should no longer be relied upon because of errors in classification”

Canton Strategic Holdings, Inc. reported that prior financial statements should not be relied upon.

“ctivities and is considered a material change to the financial statements requiring the Company to restate its December 31, 2022 audited financial statements and its unaudited financial statements for the quarters ended March 31, 2022, June 30, 2022 and September 30, 2022 on Form 10-K/A. As such, the previously issued audited financial statements for the year ended December 31, 2022 and unaudited financial statements for the quarters ended March 31, 2022, June 30, 2022 and September 30, 2022 (collectively, the “ Period”) should no longer be relied upon as the Company did not correctly account for the financed insurance premium. The restatement will have an effect on the Company’s previously reported audited balance sheet as of December 31, 2022 and its unaudited balance sheets and statements of”

10X Capital Venture Acquisition Corp. III reported that prior financial statements should not be relied upon.

“1, 2022, should no longer be relied upon. The Company intends to restate its consolidated financial statements for the Affected Period and include them in amended Form 10-K/A (the “Amended Form 10-K”) to be filed with the SEC. The Company intends to complete such restatement as soon as practicable. The Company does not expect the changes described”

HOOPS SCOUTING USA engaged BF Borgers CPA PC as its auditor.

“On May 15, 2023 (the “Engagement Date”), the Company engaged BF Borgers CPA PC (“New Auditor”) as its independent registered public accounting firm for the Company’s quarterly period ended March 31, 2023.”

HOOPS SCOUTING USA dismissed Sadler, Gibb, and Associates, LLC as its auditor.

“On May 15, 2023 (the “Dismissal Date”), Hoops Scouting USA (the “Company”) advised Sadler, Gibb, and Associates, LLC (the “Former Auditor”) that it was dismissed as the Company’s independent registered public accounting firm.”

TEO FOODS INC engaged BF Borgers CPA PC as its auditor.

“On May 18, 2023 (the “Engagement Date”), the Company engaged BF Borgers CPA PC (“BFB”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023.”

ATOSSA THERAPEUTICS, INC. engaged Ernst & Young LLP as its auditor.

“The Audit Committee, on and effective as of the Effective Date, appointed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

ATOSSA THERAPEUTICS, INC. dismissed BDO USA LLP as its auditor.

“On May 17, 2023 (the “ Effective Date ”), the Audit Committee dismissed BDO USA LLP (“ BDO ”) as the Company’s independent registered public accounting firm, effective as of that date.”

Riot Platforms, Inc. engaged Deloitte & Touche as its auditor.

“Effective May 18, 2023, Riot engaged Deloitte & Touche (“Deloitte”) as the Company’s new independent registered public accounting firm, commencing with the review of the financials for the quarter ending June 30, 2023, as recommended, authorized and approved by the Audit Committee.”

Riot Platforms, Inc. dismissed Marcum LLP as its auditor.

“Effective May 18, 2023, Riot Platforms, Inc. (“Riot” or the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, not as a result of any disagreement on any matter of accounting principles or practices, financial statement disclosure, or audit scope or procedure.”

Wilhelmina International, Inc. dismissed Baker Tilly US, LLP as its auditor.

“rom Baker Tilly US, LLP was approved by the Audit Committee of the Company’s board of directors, effective May 17, 2023. The reports of Baker Tilly on the Company’s financial statements as of and for the fiscal years ended December 31, 2021, and December 31, 2022, 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 December 31, 2022, and the subsequent interim period preceding such dismissal, (i) there was no disagreement with Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which”

Wilhelmina International, Inc. engaged Bodwell Vasek Wells DeSimone LLP as its auditor.

“the Committee approved the appointment of Bodwell Vasek Wells DeSimone LLP (“BVWD”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023. The decision to change accountants to BVWD from Baker Tilly US, LLP was approved by the Audit Committee of the Company’s board of directors, effective May 17, 2023.”

NOBILITY HOMES INC engaged CohnReznick LLP as its auditor.

“On May 16, 2023, upon the approval of the Audit Committee, the Company engaged CohnReznick as the Company’s new independent registered public accounting firm”

NIOCORP DEVELOPMENTS LTD reported that prior financial statements should not be relied upon.

“onsolidated financial statements for the Affected Periods should not be relied upon and should be restated by adjusting deferred transaction costs, convertible debt, and warrant liability recognized in each of the Affected Periods. Any previously issued or filed reports, press releases, earnings releases and investor presentations or other communications describing the Company’s previously issued consolidated financial statements and other related financial information covering the Affected Periods should no longer be relied upon. On February 16, 2021, the Company entered into a Convertible Security Funding Agreement (the “CSFA”) with Lind Global Asset Management III, LLC (“Lind”), pursuant to which the Company issued a convertible security to Lind. Pursuant to the CSFA, Lind had certain consent and participation rights applicable in connection with the transactions contemplated by the B”

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

“On May 15, 2023, M&K CPAS, PLLC, the Company’s independent registered public accounting firm (“M&K”), notified the Company that the Company’s balance sheet as of December 31, 2022, and the related statements of operations, statement of changes in stockholders’ equity (deficit), and cash flows (the “2022 Financial Statements”) included in the Company’s Annual Report on Form 10-K, filed with the Securities and Exchange Commission (the “SEC”) on March 27, 2023 (the “10-K”) should be restated and should no longer be relied upon.”

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

“On May 12, 2023, the Company determined that the following financial statements should be restated and should no longer be relied upon”

Vicapsys Life Sciences, Inc. engaged Assurance Dimensions. as its auditor.

“On May 12, 2023, 2023, the Board appointed Assurance Dimensions. (“Assurance”) 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.”

Vicapsys Life Sciences, Inc. dismissed D. Brooks and Associates CPAs, P.A. as its auditor.

“On May 12, 2023, the Board of Directors (the “Board”) of the Vicapsys Life Sciences, Inc. (the “Company”) approved the dismissal of D. Brooks and Associates CPAs, P.A. (“D. Brooks”) as the Company’s independent registered public accounting firm effective May 12, 2023.”

Pharmagreen Biotech Inc. engaged Turner, Stone & Company L.L.P. as its auditor.

“the Board of Directors of the Company approved the appointment of Turner, Stone & Company L.L.P. (“Turner Stone”) as the Company’s new independent registered public accounting firm, effective immediately”

Sadler, Gibb & Associates, LLC resigned as auditor of Pharmagreen Biotech Inc..

“Pharmagreen Biotech, Inc. (the “Company”) has accepted the resignation of Sadler, Gibb & Associates, LLC (“SGA”) as its independent registered public accounting firm, which resignation was submitted to the Company in a letter dated April 27, 2023”

AltEnergy Acquisition Corp reported that prior financial statements should not be relied upon.

“ed financial statements for the year ended December 31, 2022 included in the Company’s Annual Report on Form 10-K, filed with the Securities and Exchange Commission (the “SEC”) on April 11, 2023 (the “Affected Period”), should no longer be relied upon and should be restated to properly reflect the fair value of the warrants comprising part of the units issued in the Company’s Initial Public Offering and the warrants issued in the private sale simultaneously with the closing of the Company’s Initial Public Offering as of December 31, 2022. As a result, the Company intends to restate its financial statements for the Affected Period in a Form 10-K/A (the “2022 Form 10-K/A”). Based on the circumstances described above, the Company’s management has concluded that a material weakness exists. and a remediation plan with respect to such material weakness will be described in more detail in the 2”

United Parks & Resorts Inc. dismissed Deloitte & Touche LLP as its auditor.

“(the “Company”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

United Parks & Resorts Inc. engaged KPMG LLP as its auditor.

“(the “Company”) approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.”

Vicapsys Life Sciences, Inc. engaged Assurance Dimensions as its auditor.

“the Board appointed Assurance Dimensions. (“Assurance”) 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.”

Vicapsys Life Sciences, Inc. dismissed D. Brooks and Associates CPAs, P.A. as its auditor.

“the Board of Directors (the “Board”) of the Vicapsys Life Sciences, Inc. (the “Company”) approved the dismissal of D. Brooks and Associates CPAs, P.A. (“D. Brooks”) as the Company’s independent registered public accounting firm effective May 12, 2023.”

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

“On May 15, 2023, the Audit Committee, of Aclarion, Inc. (the “Company”), after consultation with the Company’s management and CohnReznick LLP (“CohnReznick”), concluded that the Company’s previously issued audited financial statements for the year ended December 31, 2022 (the “Non-Reliance Period”), included in the Company’s Annual Report on Form 10-K, filed with the Securities and Exchange Commission (the “SEC”) on February 27, 2023, should no longer be relied upon and should be restated”

FIRST COMMUNITY BANKSHARES INC /VA/ engaged Crowe, LLP as its auditor.

“On May 9, 2023, the Audit Committee of the Registrant engaged Crowe, LLP as the Registrant’s independent registered public accounting firm for the year ended December 31, 2023”

FIRST COMMUNITY BANKSHARES INC /VA/ dismissed Elliott Davis, PLLC as its auditor.

“on May 9, 2023, the Audit Committee of the Registrant approved the dismissal of Elliott Davis as the independent registered public accounting firm for the Registrant”