Auditor Changes

Beachbody Company, Inc. dismissed Ernst & Young LLP as its auditor.

“e Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, the Company invited several independent registered public accounting firms to participate in the process, including Ernst & Young LLP (“EY”). (a) On April 11, 2023, the Audit Committee (“Audit Committee”) of the Board of Directors of the Company dismissed EY as the Company’s independent registered public accounting firm, effective immediately.”

Baker Tilly US, LLP resigned as auditor of Assure Holdings Corp..

“On April 11, 2023, Baker Tilly US, LLP (“Baker Tilly”) informed Assure Holdings Corp. (the “Company”) and the Audit Committee of the Company that Baker Tilly would not stand for re-election as the Company’s certifying accountant for the fiscal year ended December 31, 2023.”

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

“concluded that the Company’s quarterly financial statements for the periods ended June 30, 2022 and September 30, 2022 require restatements and should no longer be relied upon”

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

“On April 12, 2023, management of AppSoft Technologies, Inc. (the “Company”) concluded, and the Board of Directors of the Company (the “Board”) concurred, that the Company’s previously issued audited financial statements as of and for the year ended December 31, 2021, which were included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, which was originally filed with the Securities and Exchange Commission (the “SEC”) on March 29, 2022, should no longer be relied upon due to material misstatements.”

Myseum.AI, Inc. engaged Salberg & Company, P.A. as its auditor.

“On April 13, 2023, the Audit Committee appointed Salberg & Company, P.A. (“Salberg”) 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.”

Myseum.AI, Inc. dismissed D. Brooks and Associates CPAs, P.A. as its auditor.

“On April 13, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of 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 April 13, 2023.”

Nevada Canyon Gold Corp. engaged Assure CPA LLC as its auditor.

“the Board appointed Assure CPA LLC (“Assure”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Nevada Canyon Gold Corp. dismissed Dale Matheson Carr-Hilton Labonte LLP as its auditor.

“the Board dismissed Dale Matheson Carr-Hilton Labonte LLP (“DMCL”) from that role.”

Motos America, Inc. engaged Pinnacle Accountancy Group of Utah as its auditor.

“On April 8, 2023, the Board of Directors of Motos America Inc. (the "Company") appointed Pinnacle Accountancy Group of Utah, located at 1438 North Highway 89 #120, Farmington, UT 84025, as the Company's independent registered public accounting firm for the fiscal year ending July 31, 2022.”

ROCKWELL MEDICAL, INC. engaged Eisner as its auditor.

“On April 7, 2023, the Board appointed Eisner as its new independent registered public accounting firm for the year ended December 31, 2023, effective April 10, 2023”

ROCKWELL MEDICAL, INC. dismissed Marcum, LLP as its auditor.

“on April 7, 2023, the Board, upon recommendation of the Audit Committee of the Board, dismissed Marcum, LLP ("Marcum") as the Company’s independent registered public accounting firm, effective April 10, 2023”

ROCKWELL MEDICAL, INC. engaged EisnerAmper, LLC as its auditor.

“On April 7, 2023, the Company engaged EisnerAmper, LLP ("Eisner") as its new independent registered public accounting firm for the fiscal year ended December 31, 2023”

ROCKWELL MEDICAL, INC. dismissed Marcum, LLP as its auditor.

“on April 7, 2023, the Board dismissed Marcum, LLP ("Marcum") as the Company’s independent registered public accounting firm, effective [immediately]”

BF Borgers CPA PC resigned as auditor of Tego Cyber, Inc..

“On April 10, 2023, Tego Cyber Inc., a Nevada corporation (the "Company") was notified that its independent registered public accounting firm BF Borgers CPA PC ("Borgers"), is resigning its engagement as the Company’s independent registered public accountant effective immediately.”

APEX 11 INC. dismissed Haynie and Company as its auditor.

“On January 26, 2023, the Board of Directors (the “Board”) of Apex 11, Inc. (the “Company”), approved the dismissal of Haynie and Company (“Haynie”), as the Company’s independent registered public accounting firm.”

APEX 11 INC. engaged Bush & Associates CPA as its auditor.

“On January 26, 2023, the Board of Directors approved the appointment of Bush & Associates CPA as the Company's new independent registered public accounting firm, effective immediately”

Travere Therapeutics, Inc. engaged Ernst & Young LLP as its auditor.

“the Audit Committee approved the appointment of EY as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Travere Therapeutics, Inc. dismissed BDO USA, LLP as its auditor.

“On April 6, 2023, the Audit Committee dismissed BDO as the Company’s independent registered public accounting firm.”

ARYA Sciences Acquisition Corp V reported that prior financial statements should not be relied upon.

“the Company's management and the Audit Committee of the Company's Board of Directors (the "Audit Committee") concluded on April 11, 2023 that the financial statements for the Affected Period (as defined below) included in the Quarterly Report should no longer be relied upon”

China WuYi Mountain, Ltd. engaged Michael Gillespie & Associates, PLLC. as its auditor.

“On March 30, 2023, upon the recommendation of the Company's Board, the Company engaged Michael Gillespie & Associates, PLLC. (“MGAP”), as its new independent registered public accounting firm effective immediately.”

China WuYi Mountain, Ltd. dismissed Sadler, Gibb & Associates, LLC. as its auditor.

“On March 23, 2023, the Board of Directors dismissed the Company's independent registered public accounting firm Sadler, Gibb & Associates, LLC., Draper, UTah.”

Maughan Sullivan LLC resigned as auditor of MBG Holdings, Inc..

“On March 23, 2023, the Company received a communication from the Company’s independent accounting firm, Maughan Sullivan LLC (“Maughan”), that the firm is resigning as the Company’s auditor for the fiscal year 2022 audit effective immediately.”

MBG Holdings, Inc. engaged M&K CPAS PLLC as its auditor.

“On April 10, 2023 (the “Engagement Date”), MBG Holdings, Inc. (the “Company”) engaged M&K CPAS PLLC (“M&K”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2022.”

Ainos, Inc. engaged KCCW Accountancy Corp. as its auditor.

“(a) The Audit Committee (the “Committee”) of the Board of Directors of Ainos, Inc., a Texas corporation (the “Company”) recently conducted a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023. The Committee invited several PCAOB registered public accounting firms to participate in this process. As a result of this process, the Committee decided not to renew or extend the Company’s engagement of PWR CPA LLP (“PWR”), as the Company’s independent registered public accounting firm. PWR’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2021 and 2022 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended D”

Array Technologies, Inc. engaged Deloitte & Touche LLP as its auditor.

“On April 10, 2023 (the "Engagement Date"), Array Technologies, Inc. (the "Company") engaged Deloitte & Touche LLP ("Deloitte") as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2023.”

ATI Physical Therapy, Inc. engaged Deloitte & Touche LLP as its auditor.

“On April 4, 2023, upon the completion of a comprehensive selection process, the Audit Committee (the “Audit Committee”) of the Board of Directors of ATI Physical Therapy, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) and engaged Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023”

ATI Physical Therapy, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“On April 4, 2023, upon the completion of a comprehensive selection process, the Audit Committee (the “Audit Committee”) of the Board of Directors of ATI Physical Therapy, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”) and engaged Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023”

Ensysce Biosciences, Inc. dismissed Mayer Hoffman McCann P.C. as its auditor.

“pon the appointment of Moss Adams our former auditor, Mayer Hoffman McCann P.C. (“ MHM ”) was dismissed as the independent registered public accounting firm for Ensysce Biosciences, Inc.”

Ensysce Biosciences, Inc. engaged Moss Adams LLP as its auditor.

“n April 10, 2023, upon the approval of the Audit Committee of the Company’s Board of Directors, the Company engaged Moss Adams LLP (“ Moss Adams ”) to serve as the Company’s independent registered public accounting firm, effective April 10, 2023 (the “ Engagement Date ”). During the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through the Engagement Date, neither the Company nor anyone acting on its behalf consulted Moss Adams regarding either: (1) application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company by Moss Adams that Moss Adams concluded was an important factor considered by the Company in reaching a decision as to such accounting, au”

Life360, Inc. engaged Deloitte & Touche LLP as its auditor.

“(b) Newly Appointed Independent Registered Public Accountant On April 7, 2023, following approval of the Audit Committee, the Company engaged Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the year ending December 31, 2023, effective immediately.”

Life360, Inc. dismissed BDO USA, LLP as its auditor.

“(the “Company”), the Company dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm.”

Guardant Health, Inc. engaged Deloitte & Touche LLP as its auditor.

“approved the engagement of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm”

Guardant Health, Inc. dismissed Ernst & Young LLP as its auditor.

“dismissed Ernst & Young LLP (“Ernst & Young”) as the Company’s independent registered public accounting firm, each effective immediately.”

DYADIC INTERNATIONAL INC engaged Crowe LLP as its auditor.

“On April 10, 2023, the members of the audit committee of the Company approved the engagement of Crowe LLP as the principal accountant to audit the Company’s financial statements.”

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

“On April 4, 2023, the Audit Committee of the Board of Directors of Oragenics, Inc. (the “Company”) concluded, after discussion with the Company’s management, that the Company’s consolidated financial statements for the (i) interim period ended March 31, 2022, (ii) interim period ended June 30, 2022, (iii) interim period ended September 30, 2022 (collectively, the “Non-Reliance Periods”) should no longer be relied upon due to errors in the consolidated financial statements and should be restated.”

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

“appointed Deloitte & Touche LLP (“Deloitte”) as its new independent registered public accounting firm, subject to the completion of Deloitte’s customary client acceptance procedures”

SPRUCE POWER HOLDING CORP dismissed Marcum LLP as its auditor.

“On March 30, 2023, Spruce Power Holding Corporation (the "Company") dismissed Marcum LLP as its independent registered public accounting firm and appointed Deloitte & Touche LLP (“Deloitte”) as its new independent registered public accounting firm”

Hall of Fame Resort & Entertainment Co engaged Grant Thornton LLP as its auditor.

“approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Company’s new independent registered public accounting firm, effective immediately”

Hall of Fame Resort & Entertainment Co dismissed Marcum LLP as its auditor.

“approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective April 3, 2023.”

Ayala Pharmaceuticals, Inc. engaged Kost, Forer, Gabbay & Kasierer as its auditor.

“inancial statements of Old Ayala as of and for the years ended December 31, 2022 and 2021 were audited by Kost, Forer, Gabbay & Kasierer, a Member of EY Global (“KFGK”). The financial statements of Pre-Merger Advaxis as of and for the years ended October 31, 2022 and 2021 were audited by Marcum LLP (“Marcum”). After the completion of the Merger, the audit committee of the Registrant’s board of directors (the “Audit Committee”), which has the responsibility to engage and dismiss the Registrant’s auditor under Rule 10A-3(b)(2), made the decision to continue the engagement of both KFGK and Marcum, KFGK to serve as the independent registered public accounting firm to audit the consolidated financial”

Ayala Pharmaceuticals, Inc. dismissed Marcum LLP as its auditor.

“1, 2022 and 2021 were audited by Marcum LLP (“Marcum”). After the completion of the Merger, the audit committee of the Registrant’s board of directors (the “Audit Committee”), which has the responsibility to engage and dismiss the Registrant’s auditor under Rule 10A-3(b)(2), made the decision to continue the engagement of both KFGK and Marcum, KFGK to serve as the independent registered public accounting firm to audit the consolidated financial statements of Old Ayala (the accounting acquiror in the Merger) for the year ended December 31, 2022 and Marcum to serve as the independent registered public accounting firm to audit the consolidated financial statements of Pre-Merger Advaxis (the accounting acquiree in the Merger) for the year ended October 31, 2022. Dismissal of Independent Registered Public Accounting Firm On April 5, 2023, the Audit Committee determined to discontinue the enga”

URBAN ONE, INC. reported that prior financial statements should not be relied upon.

“of the Company’s board of directors (the “Audit Committee”) concluded that the Company’s previously issued financial statements for each of the annual and interim periods ended December 31, 2021 and September 30, 2022, should be restated to accurately state the increased value of the MGM Interest. As such, the Company will restate its financial statements for the Affected Periods in the Company’s 2022 Form 10-K, as described therein.”

AMERICAN VANGUARD CORP engaged Deloitte & Touche LLP as its auditor.

“the Registrant’s Audit Committee appointed (and the Board ratified the appointment of) Deloitte & Touche LLP”

AMERICAN VANGUARD CORP dismissed BDO USA LLP as its auditor.

“☐ Item 4.01 Changes in Registrant’s Certifying Accountant On March 31, 2023, the Audit Committee of American Vanguard Corporation (“Registrant” or “Company”) dismissed (and the Board of Registrant ratified the dismissal of) BDO USA LLP (“BDO”) from service as its independent registered public accounting firm (“Auditor”).”

Bird Global, Inc. engaged Moss Adams, LLC as its auditor.

“as a result of this process, on March 31, 2023, the Audit Committee engaged Moss Adams, LLC ("Moss Adams") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, and dismissed Ernst & Young LLP ("E&Y") from that role.”

Bird Global, Inc. dismissed Ernst & Young LLP as its auditor.

“as a result of this process, on March 31, 2023, the Audit Committee engaged Moss Adams, LLC ("Moss Adams") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, and dismissed Ernst & Young LLP ("E&Y") from that role.”

Blend Labs, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

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

Blend Labs, Inc. dismissed Ernst & Young LLP as its auditor.

“the Audit Committee dismissed Ernst & Young LLP (“EY”), the Company’s current independent registered public accounting firm, effective immediately”

FTC Solar, Inc. engaged BDO USA, LLP as its auditor.

“On April 3, 2023, the Audit Committee (the “Committee”) of the Board of Directors of FTC Solar, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”), the Company’s independent registered public accounting firm and approved the appointment of BDO USA, LLP (“BDO”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023.”

FTC Solar, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“On April 3, 2023, the Audit Committee (the “Committee”) of the Board of Directors of FTC Solar, Inc. (the “Company”) dismissed PricewaterhouseCoopers LLP (“PwC”), the Company’s independent registered public accounting firm and approved the appointment of BDO USA, LLP (“BDO”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023.”