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
Trutankless, Inc.

Trutankless, Inc. dismissed M&K CPA's, PLLC as its auditor.

“On April 21, 2023, Trutankless, Inc. (the “Company”) dismissed M&K CPA’s, PLLC (“M&K CPA’s”) as Independent Registered Public Accountants.”
Tempo Automation Holdings, Inc.

Tempo Automation Holdings, Inc. engaged WithumSmith+Brown PC as its auditor.

“the Board unanimously approved the appointment of Withum as the Company’s new independent registered public accounting firm, effective as of April 18, 2023.”
Tempo Automation Holdings, Inc.

Tempo Automation Holdings, Inc. dismissed BDO USA, LLP as its auditor.

“dismissed BDO USA, LLP ("BDO"), the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2022, as the Company’s independent registered public accounting firm, effective as of April 18, 2023.”
FATAQ Fat Brands, Inc

Baker Tilly US, LLP resigned as auditor of Fat Brands, Inc.

“On April 18, 2023, Baker Tilly US, LLP (“Baker Tilly”) informed FAT Brands Inc. (the “Company”) that Baker Tilly would not stand for re-election as the Company’s certifying accountant for the Company’s fiscal year ended December 31, 2023.”
WSO WATSCO INC

WATSCO INC engaged Deloitte & Touche LLP as its auditor.

“On April 18, 2023, the Audit Committee notified Deloitte & Touche LLP (“Deloitte”) that they had been appointed to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023”
WSO WATSCO INC

WATSCO INC dismissed KPMG LLP as its auditor.

“On April 18, 2023, Watsco, Inc., a Florida corporation (the “Company”), dismissed KPMG LLP (“KPMG”) as its independent registered public accounting firm effective upon the filing of the Company’s Form 10-Q for the interim period ended March 31, 2023.”
AIFC AI Financial Corp

AI Financial Corp reported that prior financial statements should not be relied upon.

“On April 17, 2023, JanOne Inc.’s (the “Company”) management and the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) reached a determination that the Company’s previously issued unaudited consolidated financial statements and related disclosures for each of the quarterly periods ended July 2, 2022 and October 1, 2022, should no longer be relied upon because of a material misstatement contained in those two quarterly unaudited condensed consolidated financial statements.”
GRI GRI Bio, Inc.

GRI Bio, Inc. engaged Sadler, Gibb & Associates LLC as its auditor.

“engaged Sadler as the independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending December 31, 2023”
GRI GRI Bio, Inc.

GRI Bio, Inc. dismissed EisnerAmper LLP as its auditor.

“the Audit Committee of the Board approved the dismissal of EisnerAmper LLP (“EisnerAmper”) as the Company’s independent registered public accounting firm”
SPRU SPRUCE POWER HOLDING CORP

SPRUCE POWER HOLDING CORP engaged Deloitte & Touche LLP as its auditor.

“f the Company’s Board of Directors approved the engagement of Deloitte & Touche LLP (“Deloitte”) as its independent registered public accounting firm, subject to Deloitte’s completion of its customary client acceptance”
SPRU SPRUCE POWER HOLDING CORP

SPRUCE POWER HOLDING CORP dismissed Marcum LLP as its auditor.

“On March 30, 2023, Marcum LLP had been dismissed as independent registered public accounting firm of the Company.”
BGFR BestGofer Inc.

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

“On February 20, 2023 the Company’s Principal Financial Officer, in consultation with the Company’s Board of Directors, determined the need for restated financial statements due to the previous materially incorrect recording of Company payables. The Company discussed this situation, prior to the restatement, with our current auditors. The Company’s financial statements have been corrected to include correctly recorded payables.”
CENN Cenntro Inc.

Cenntro Inc. engaged Good Faith CPA Limited as its auditor.

“On March 28, 2023, the Company and Good Faith CPA Limited (“Good Faith”) entered into an engagement agreement and April 14, 2023, the Board of Directors ratified the appointment of Good Faith as the Company’s independent public accounting firm for the fiscal year ended December 31, 2022.”
CENN Cenntro Inc.

Cenntro Inc. dismissed Marcum Asia CPAs LLP as its auditor.

“On April 14, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of Cenntro Electric Group Limited ACN 619 054 938 (the “Company”) approved the dismissal of Marcum Asia CPAs LLP (“Marcum Asia”) as the Company’s independent registered public accounting firm effective April 17, 2023.”
TONX TON Strategy Co

TON Strategy Co engaged Grassi & Co., CPAs, P.C. as its auditor.

“Effective on April 18, 2023, the Audit Committee approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s new independent registered public accounting firm commencing for its quarter ending March 31, 2023 and its fiscal year ending December 31, 2023.”
TONX TON Strategy Co

TON Strategy Co dismissed Weinberg & Company, P.A. as its auditor.

“On April 18, 2023, Verb Technology Company, Inc. (the “Company”) notified Weinberg & Company, P.A. (“Weinberg”) of its dismissal as the Company’s independent registered public accounting firm as of that date.”
ZEOX Zeo ScientifiX, Inc.

Zeo ScientifiX, Inc. engaged Weinberg & Company P.A. as its auditor.

“On April 17 2023, the Audit Committee of our Board of Directors approved the appointment of Weinberg & Company P.A. (" Weinberg ") as the Company’s new independent registered public accounting firm.”
Avenir Wellness Solutions, Inc.

Avenir Wellness Solutions, Inc. engaged Urish Popeck, & Co. as its auditor.

“engaged Urish Popeck, & Co. (the “New Auditor”), as the Company’s independent registered public accounting firm, effective April 19, 2023”
Eventbrite, Inc.

Eventbrite, Inc. engaged Moss Adams LLP as its auditor.

“(the “Company”) approved the appointment of Moss Adams LLP (“Moss Adams”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023. In addition, on April 17, 2023, in connection with the selection of Moss Adams, the Audit Committee dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm, effective as of that date.”
Eventbrite, Inc.

Eventbrite, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“(the “Company”) approved the appointment of Moss Adams LLP (“Moss Adams”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023.”
SOBR SOBR Safe, Inc.

SOBR Safe, Inc. engaged Haynie & Company as its auditor.

“On April 18, 2023, following the recommendation of the Audit Committee and approval of the Board of Directors, the Company engaged Haynie & Company (“Haynie”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.”
SOBR SOBR Safe, Inc.

SOBR Safe, Inc. dismissed Macias Gini & O’Connell LLP as its auditor.

“On April 18, 2023, based on the recommendation of the Audit Committee (the “Audit Committee”) and approval of the Board of Directors of SOBR Safe, Inc., (the “Company”), the Company dismissed Macias Gini & O’Connell LLP (“MGO”) as the Company’s independent registered public accounting firm.”
ZDPY Zoned Properties, Inc.

Zoned Properties, Inc. engaged Salberg & Company, P.A. as its auditor.

“On April 18, 2023, the Audit Committee engaged Salberg & Company, P.A. (“New Auditor”) as its independent registered public accounting firm.”
ZDPY Zoned Properties, Inc.

Zoned Properties, Inc. dismissed D. Brooks and Associates CPA’s, P.A. as its auditor.

“On April 18, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Zoned Properties, Inc. (the “Company”) dismissed D. Brooks and Associates CPA’s, P.A. (the “Former Auditor”) as the Company’s independent registered public accounting firm.”
GALAXY NEXT GENERATION, INC.

GALAXY NEXT GENERATION, INC. engaged Rodefer Moss & Co, PLLC as its auditor.

“On April 15, 2023, the Company engaged Rodefer as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2023, effective immediately.”
GALAXY NEXT GENERATION, INC.

GALAXY NEXT GENERATION, INC. dismissed Somerset CPAs and Advisors as its auditor.

“On April 15, 2023, the Board of Directors of Galaxy Next Generation, Inc. (the “Company”), approved the dismissal of, and dismissed Somerset CPAs and Advisors (“Somerset”) and Rodefer Moss & Co, PLLC (“Rodefer”) was engaged to serve as the independent registered public accounting firm of the Company for the year ending June 30, 2023, effective immediately.”
CXAI CXApp Inc.

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

“he Annual Report, the “Prior Financial Statements”) should no longer be relied upon and that it is appropriate to restate the Annual Report and each of the Quarterly Reports referenced above. As such, the Company will restate its financial statements in a Form 10-K/A (the “Restatement Filing”) for the Company’s consolidated financial statements included in the Original”
DONGFANG CITY HOLDING GROUP Co Ltd

DONGFANG CITY HOLDING GROUP Co Ltd engaged KG CPA LLP as its auditor.

“approved the engagement of KG CPA LLP as the Company’s independent registered public accounting firm for the Company’s fiscal year ended October 31, 2021 and 2022, and dismissed YCM CPA Inc.”
DONGFANG CITY HOLDING GROUP Co Ltd

DONGFANG CITY HOLDING GROUP Co Ltd dismissed YCM CPA Inc. as its auditor.

“approved the engagement of KG CPA LLP as the Company’s independent registered public accounting firm for the Company’s fiscal year ended October 31, 2021 and 2022, and dismissed YCM CPA Inc.”
FDCT FDCTECH, INC.

FDCTECH, INC. engaged Bolko & Company as its auditor.

“On April 18, 2023, the Company, based on the decision of its board of directors, approved the engagement of Bolko & Company, Boca Raton, Florida ("Bolko") to serve as the Company’s independent registered public accounting firm”
FDCT FDCTECH, INC.

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

“On April 18, 2023, the board of directors of FDCTech, Inc.(the "Company") terminated its relationship with its independent registered public accounting firm, BF Borgers CPA PC”
ATXG ADDENTAX GROUP CORP.

ADDENTAX GROUP CORP. engaged Pan-China Singapore PAC as its auditor.

“We have engaged Pan-China Singapore PAC ("Pan-China") as our independent registered public accounting firm, effective April 20, 2023.”
ATXG ADDENTAX GROUP CORP.

ADDENTAX GROUP CORP. dismissed BF Borgers CPA PC as its auditor.

“pril 18, 2023, our board of directors resolved to release BF Borgers CPA PC (“Borgers”) as our independent accountants. We informed Borgers of this determination on April 18, 2023, which was effective April 20, 2023.”
Avenir Wellness Solutions, Inc.

RBSM LLP resigned as auditor of Avenir Wellness Solutions, Inc..

“☐ Item 4.01 Changes in Registrant’s Certifying Accountant Resignation of Independent Registered Public Accounting Firm On April 12, 2023, the Board of Directors (the “Board”) of Avenir Wellness Solutions, Inc. (the “Company”), a Delaware corporation formerly known as CURE Pharmaceutical Holding Corp., received a letter from RBSM LLP (“RBSM”) that they resigned as the Company’s independent registered public accounting firm for the year ending December 31, 2022, effective immediately.”
APRE Aprea Therapeutics, Inc.

Aprea Therapeutics, Inc. engaged EisnerAmper LLP as its auditor.

“On April 17, 2023, in connection with the Company’s dismissal of EY, the Company engaged EisnerAmper LLP (“EisnerAmper”) as its new independent registered public accounting firm to audit the Company’s financial statements for the year ending December 31, 2023.”
APRE Aprea Therapeutics, Inc.

Aprea Therapeutics, Inc. dismissed Ernst & Young LLP as its auditor.

“On April 17, 2023, Aprea Therapeutics, Inc. (the “Company”) dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm.”
SCND SCIENTIFIC INDUSTRIES INC

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

“should no longer be relied upon because of material misstatements contained in those consolidated financial statements.”
LFVN Lifevantage Corp

Lifevantage Corp engaged Deloitte & Touch LLP as its auditor.

“On April 13, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of LifeVantage Corporation (the “Company”) engaged Deloitte & Touch LLP (“Deloitte”) as the Company’s new independent registered public accounting firm, effective immediately.”
Genesis Growth Tech Acquisition Corp.

Genesis Growth Tech Acquisition Corp. engaged MaloneBailey, LLP as its auditor.

“On April 14, 2023, MaloneBailey, LLP (“ MaloneBailey ”) was engaged as the Company’s independent registered public accounting firm for the audit of the Company’s annual report on Form 10-K for the year ended December 31, 2022.”
Genesis Growth Tech Acquisition Corp.

Citrin Cooperman & Company, LLP resigned as auditor of Genesis Growth Tech Acquisition Corp..

“On April 12, 2023, Citrin Cooperman & Company, LLP (“ Citrin ”) resigned as the independent registered public accounting firm of Genesis Growth Tech Acquisition Corp. (the “ Company ”) effectively immediately.”
RYM RYTHM, Inc.

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

“On April 12, 2023, the Audit Committee of the Board of Directors (the "Audit Committee") of Agrify Corporation (the "Company"), in consultation with management of the Company and the Company’s independent registered public accounting firm, Marcum LLP ("Marcum"), concluded that the Company’s previously issued unaudited condensed consolidated interim financial statements as of and for the fiscal periods ended March 31, 2022, June 30, 2022 and September 30, 2022 included in the Company’s Quarterly Reports on Form 10-Q for such periods should no longer be relied upon.”
QMIS TBS Capital Group Corp.

QMIS TBS Capital Group Corp. engaged KG CPA as its auditor.

“On April 12, 2023, upon the recommendation of the Company’s Board of Directors, the Company engaged KG CPA as the Company’s independent registered public accounting firm.”
QMIS TBS Capital Group Corp.

QMIS TBS Capital Group Corp. dismissed Keith K. Zhen, CPA as its auditor.

“On April 12, 2023, QMIS TBS Capital Group Corp., a Delaware corporation (the “Company”), dismissed Keith K. Zhen, CPA (“Zhen CPA”), the independent registered public accounting firm of the Company.”
ASFT Appsoft Technologies, Inc.

Appsoft Technologies, Inc. engaged BF Borgers CPA PC as its auditor.

“On April 16, 2023, we engaged BF Borgers CPA PC (“Borgers”) to serve as our independent registered public accounting firm for the year ending December 31, 2022.”
ASFT Appsoft Technologies, Inc.

Appsoft Technologies, Inc. dismissed Michael Gillespie & Associates, PLLC as its auditor.

“On April 16, 2023, we dismissed Michael Gillespie & Associates, PLLC (“MGA”) as our independent registered public accounting firm.”
MADL MAN AHL DIVERSIFIED I LP

MAN AHL DIVERSIFIED I LP engaged Deloitte & Touche LLP as its auditor.

“On April 14, 2023, the General Partner, with the approval of its board of directors and on behalf of the Fund, engaged Deloitte & Touche LLP (“Deloitte”) to serve as the independent registered public accounting firm for the Fund.”
MADL MAN AHL DIVERSIFIED I LP

MAN AHL DIVERSIFIED I LP dismissed Ernst & Young Ltd. as its auditor.

“on April 14, 2023, the General Partner, with the approval of its board of directors and on behalf of the Fund, dismissed Ernst & Young Ltd. (“EY”) as the independent registered public accounting firm for the Fund.”
BIOCEPT INC

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

“nd together with the March 31, 2022 Financial Statements and June 30, 2022 Financial Statements, the “Relevant Financial Statements”) as included in the previously filed Quarterly Reports on Form 10-Q for such quarters, should no longer be relied upon. While preparing the financial statements as of and for the year ended December 31, 2022, the Company discovered that there was an error in the inputs used within the black-scholes calculation for options granted in April 2019. Further, the Company discovered there was an error associated with the acceleration of stock-based compensation recorded in the March 31, 2022 Financial Statements. The Company determined that its review control over the completeness and accuracy of information used when calculating stock-based compensation expense did not operate effectively, resulting in a material error in the March 31, 2022 Financial Statements.”
GPUS Hyperscale Data, Inc.

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

“On April 14, 2023, the management of Ault Alliance, Inc. (the "Company") concluded that the Company's previously issued financial statements for the year ended December 31, 2021, as well as for the interim periods included in that fiscal year (the "Restated Periods"), should no longer be relied upon because of errors in classification”
BODI Beachbody Company, Inc.

Beachbody Company, Inc. engaged Deloitte & Touche LLP as its auditor.

“(b) In conjunction with the competitive review of independent registered public accounting firms noted above, on April 11, 2023, the Audit Committee approved the engagement of Deloitte & Touche LLP (“D&T”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.”

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.