Auditor Changes

Jubilant Flame International, Ltd engaged KCCW, Accountancy Corp Certified Public Accountants as its auditor.

“Effective April 5, 2023, the Company engaged KCCW, Accountancy Corp Certified Public Accountants (“KCCW”) as the Company’s new independent registered public accounting firm.”

Jubilant Flame International, Ltd dismissed TPS Thayer, LLC Certified Public Accountants as its auditor.

“On April 5, 2023, Jubilant Flame International, LTD (the “Company”) dismissed TPS Thayer, LLC Certified Public Accountants (“TPS”) as its independent registered public accounting firm.”

RB GLOBAL INC. engaged Ernst & Young LLP (United States) as its auditor.

“On April 5, 2023, Ernst & Young LLP (Canada) (“E&Y Canada”) resigned as the independent registered public accounting firm of Ritchie Bros. Auctioneers Incorporated (the “Company”), and the audit committee of the Board of Directors of the Company (the “Audit Committee”) approved the resignation of E&Y Canada and appointed Ernst & Young LLP (United States) (“E&Y United States”) as the Company’s independent registered public accounting firm. The change in the Company’s independent registered public accounting firm was due solely to the relocation of the Company’s principal executive offices from 9500 Glenlyon Parkway, Burnaby, British Columbia V5J 0C6, Canada to Two Westbrook Corporate Center, Suite 500, Westchester, Illinois 60154, United States. The reports of E&Y Canada on the consolidated financial statements for the Company’s two most recent fiscal years ended December 31, 2022 and 202”

Ernst & Young LLP (Canada) resigned as auditor of RB GLOBAL INC..

“On April 5, 2023, Ernst & Young LLP (Canada) (“E&Y Canada”) resigned as the independent registered public accounting firm of Ritchie Bros. Auctioneers Incorporated (the “Company”), and the audit committee of the Board of Directors of the Company (the “Audit Committee”) approved the resignation of E&Y Canada and appointed Ernst & Young LLP (United States) (“E&Y United States”) as the Company’s”

ARYA Sciences Acquisition Corp IV 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 4, 2023 that the financial statements for the Affected Period (as defined below) included in the Quarterly Report should no longer be relied upon”

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

“inancial statements as of and for the year ended December 31, 2022 (the “Original Filing”) should no longer be relied upon and that it is appropriate to restate the Original Filing. As such, the Company will restate its financial statements in a Form 10-K/A for the Company’s consolidated financial statements included in the Original Filing. The Company’s management has concluded that a material weakness exists in the Company’s internal control over financial reporting and that the Company’s disclosure controls and procedures were not effective. The Company is filing an Amendment No. 1 to Form 10-K (“Amendment No. 1”) to include additional Risk Factors under Item 1A, the Management’s Discussion and Analysis of Financial Condition and Results of Operations described in Item 7, and Financial Statements and Supplementary Data described in Item 8, which such financial data give effect to the”

SPRUCE POWER HOLDING CORP engaged Deloitte & Touche 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, subject to the completion of Deloitte’s customary client acceptance procedures.”

SPRUCE POWER HOLDING CORP dismissed Marcum LLP as its auditor.

“orporation (the “Company”) dismissed Marcum LLP as its independent registered public accounting firm and appointed”

California BanCorp dismissed Crowe LLP as its auditor.

“the Audit Committee approved the dismissal of Crowe as the Company's independent registered public accounting firm, effective as of that date”

California BanCorp engaged Elliott Davis LLC as its auditor.

“☐ Item 4.01 Changes in Registrant’s Certifying Accountant On March 30, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of California BanCorp (the “Company”) approved the appointment of Elliott Davis LLC (“Elliott”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023, and related interim periods, subject to completion of Elliot’s standard client acceptance procedures and the execution of an engagement agreement. Prior to appointing Elliot, the Audit Committee conducted a review process to consider the Company’s independent registered public accounting firm for the year ending December 31, 2023 and several firms, including Crowe LLP (“Crowe”), participated in the process. In addition, on March 30, 2023, in connection with its selection of Elliott, the Audit Committee approved the dismissal of Crowe as t”

Lucent, Inc. engaged Richard Bolko as its auditor.

“On April 3, 2023, the Company engaged Richard Bolko, as its new registered independent public accountant.”

Lucent, Inc. dismissed BF Borgers CPA PC as its auditor.

“On April 3, 2023, the Company terminated BF Borgers CPA PC ("Borgers") as its registered independent public accountant.”

BestGofer Inc. engaged Richard Bolko as its auditor.

“On April 3, 2023, the Company engaged Richard Bolko, as its new registered independent public accountant.”

BestGofer Inc. dismissed MICHAEL GILLESPIE & ASSOCIATES, PLLC as its auditor.

“On April 3, 2023, the Company terminated MICHAEL GILLESPIE & ASSOCIATES, PLLC (“Gillespie”) as its registered independent public accountant.”

Co-Diagnostics, Inc. dismissed Haynie & Company as its auditor.

“Haynie & Company (“Haynie”), the Company’s independent registered public accounting firm prior to the appointment of Tanner, will be dismissed effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2023 and replaced by Tanner as the Company’s independent registered public accounting firm.”

Co-Diagnostics, Inc. engaged Tanner LLC as its auditor.

“On March 31, 2023, the Audit Committee of Co-Diagnostics, Inc.’s (the “Company”) Board of Directors approved the engagement of Tanner LLC (“Tanner”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2023.”

iANTHUS CAPITAL HOLDINGS, INC. engaged PKF O'Connor Davies, LLP as its auditor.

“the Committee approved the appointment of PKF O'Connor Davies, LLP ("PKFOD") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023.”

iANTHUS CAPITAL HOLDINGS, INC. dismissed Marcum LLP as its auditor.

“Marcum LLP (“Marcum”) was terminated effective as of March 30, 2023. Marcum reported on the Company’s consolidated”

Axe Compute Inc. engaged BDO USA, LLP as its auditor.

“udit Committee and the Board of Directors approved the engagement of BDO USA, LLP (“BDO”) as the Company’s new independent registered public accounting firm to audit the Company’s consolidated financial statements commencing for the year ending December”

Axe Compute Inc. dismissed Baker Tilly US, LLP as its auditor.

“Dismissal of Independent Registered Public Accounting Firm On April 3, 2023, Predictive Oncology Inc. (the “Company”) and Baker Tilly US, LLP (“Baker Tilly”) agreed that Baker Tilly, who was previously engaged as the Company’s independent registered public accounting firm, would be dismissed as the independent registered public accounting firm of the Company in connection with auditing the Company’s consolidated financial statements commencing for the year”

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

“The Company also decided to report alternatively through OTC Market during this period and will not restate its unaudited condensed consolidated financial statements for the Non-Reliance Periods.”

Big Digital Energy, Inc. engaged Wolf & Company PC as its auditor.

“the Company engaged Wolf & Company PC ("Wolf & Co") as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023”

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

“Under the restatements, the Company will recognize the same amount of revenue in later periods for approximately 32 net vehicles that were delivered later in 2022 or 2023, and will not recognize revenue for 13 vehicles which have not yet been delivered. On March 30, 2023, the Company’s management and the Audit Committee of the Board of Directors decided it was necessary to amend Forms 10-Q for the quarterly periods ended March 31, 2022, June 30, 2022, and September 30, 2022, to correct the unaudited interim consolidated financial statements for the misstatements identified above. Accordingly, investors should no longer rely on the Company’s previously released interim unaudited consolidated financial statements for (1) the three months ended March 31, 2022, (2) the three- and six-month periods ended June 30, 2022, and (3) the three- and nine-month periods ended September 30, 2022. The re”

Cryomass Technologies, Inc. engaged Macias Gini & O’Connel LLP as its auditor.

“approved the engagement of Macias Gini & O’Connel LLP (“MGO”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023, effective immediately”

EQUATOR Beverage Co engaged Victor Mokuolu, CPA PLLC as its auditor.

“on April 4, 2023, we engaged Victor Mokuolu, CPA PLLC (the "New Accountant") as our independent registered public accounting firm”

Boyle CPA, LLC resigned as auditor of EQUATOR Beverage Co.

“On April 3, 2023, Boyle CPA, LLC (the "Former Accountant") gave notice that its firm is exiting SEC audit practice and therefore resigned as our independent registered public accounting firm”

Marijuana Co of America, Inc. engaged Hudgens CPA, PLLC as its auditor.

“On December 16, 2022, our Board of Directors appointed Hudgens CPA, PLLC of Houston, Texas (“Hudgens CPA”) as our independent registered public accounting firm”

L&L CPAs, PA resigned as auditor of Marijuana Co of America, Inc..

“on November 22, 2022, L&L CPAs, PA, the principal accountant engaged to audit the registrant's financial statements, resigned its position.”

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

“On March 28, 2023, management and the audit committee (the “Audit Committee”) of the board of directors of Anzu Special Acquisition Corp I (the “Company”) concluded that the Company’s previously issued unaudited interim financial statements included in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2022 (the “Q3 Form 10-Q” and such period, the “Affected Period”), should no longer be relied upon due to a reclassification of the extinguishment of a contingent liability and resulting restatement of the Company’s statements of operations, statements of changes in stockholders’ deficit and statements of cash flows for the Affected Period.”

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

“uarters ended March 31, 2022, June 30, 2022 and September 30, 2022 should no longer be relied upon. The determination was made on the basis that such financial statements required certain adjustments primarily related to the timing and recognition of the net deferred tax assets at the Los Gatos Joint Venture (the “LGJV”). The Company’s preliminary analysis indicates that the net deferred tax assets understatement originated in 2021. The Company believes that the net effect of these errors would increase its investment in the LGJV by $7 to $11 million and increase the previously reported non-cash impairment of $51.6 million in the Company’s investment in the LGJV by the same amount in 2021. The impairment was attributable to a reduced life of mine and metal content of the Company’s mineral reserves and resources as previously announced. The Company believes that the net effect of these ad”

Mistras Group, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On March 29, 2023, Mistras Group, Inc. (the “Company”) dismissed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm and appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm”

Mistras Group, Inc. dismissed KPMG LLP as its auditor.

“On March 29, 2023, Mistras Group, Inc. (the “Company”) dismissed KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm and appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm”

AMERICAN INTERNATIONAL HOLDINGS CORP. engaged Turner, Stone & Company, L.L.P. as its auditor.

“On March 31, 2023, the Audit Committee approved the appointment of Turner, Stone & Company, L.L.P. (“ Turner Stone ”) as the Company’s new independent registered public accounting firm for the year ended December 31, 2022, effective upon the dismissal of M&K as the Company’s independent registered public accounting firm.”

AMERICAN INTERNATIONAL HOLDINGS CORP. dismissed M&K CPA's, PLLC as its auditor.

“On March 31, 2023, the Audit Committee of the Board of Directors (the “ Audit Committee ”) of American International Holdings Corp. (the “ Company ”) approved the dismissal of M&K CPA’s, PLLC (“ M&K ”) as the Company’s independent registered public accounting firm, effective March 31, 2023.”

ODYSSEY MARINE EXPLORATION INC engaged Grant Thornton LLP as its auditor.

“on or about March 30, 2023, we engaged Grant Thornton LLP as our independent registered public accounting firm for the fiscal year ending December 31, 2023.”

Mag Mile Capital, Inc. dismissed BF Borgers CPA PC as its auditor.

“BF Borgers, the Company’s independent registered public accounting firm prior to the Merger, was informed that it would be replaced by OO & Co as the Company’s independent registered public accounting firm.”

Mag Mile Capital, Inc. engaged Olayinka Oyebola & Co. as its auditor.

“On March 11, 2023, the Board approved the engagement of Olayinka Oyebola & Co. ("OO & Co") as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2023.”

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

“On March 27, 2023, in connection with the preparation of year-end financial results, management of Power & Digital Infrastructure Acquisition II Corp. (the "Company") determined that that the Company’s quarterly reports on Form 10-Q for the periods ended June 30, 2022 and September 30, 2022, as filed with the Securities and Exchange Commission (the "SEC") on August 12, 2022 and November 9, 2022, respectively, and the Company’s quarterly unaudited financial statements and related footnotes as of and for the quarterly periods ended June 30, 2022 and September 30, 2022 provided therewith should no longer be relied upon and should be restated due to an overstatement of the Company’s legal expenses for such quarters by $87,187.”

Mobile Infrastructure Corp reported that prior financial statements should not be relied upon.

“On March 30, 2023, the Company's board of directors concluded that the Company's previously issued (i) unaudited interim financial statements included in the Company's Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2022, filed with the SEC on August 11, 2022 and (ii) unaudited interim financial statements included in the Company's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2022, filed with the SEC on November 10, 2022 (the "Affected Periods"), should be restated”

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

“On March 28, 2023, the Company’s management and the audit committee of the Company’s board of directors (the “Audit Committee”) concluded that the Company’s previously issued unaudited interim financial statements included in the 10-Qs should no longer be relied upon and that it is appropriate to restate the 10-Qs.”

Artemis Strategic Investment Corp reported that prior financial statements should not be relied upon.

“On March 30, 2023, the Company’s management and the audit committee of the Company’s board of directors (the “Audit Committee”) concluded that the Company’s previously issued unaudited interim financial statements included in the Third Quarter 10-Q should no longer be relied upon and that it is appropriate to restate the Third Quarter 10-Q.”

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

“in the Company's Quarterly Reports on Forms 10-Q for the three months ended March 31, 2022, the six months ended June 30, 2022, and nine months ended September 30, 2022 (the “Prior Period Interim Financial Statements”), should no longer be relied upon as a result of the following accounting errors: ● The Company concluded that it did not correctly account for a financed insurance premium whereby a third-party lender prepaid the Company's annual insurance premiums to our insurance companies in exchange for a short-term interest bearing note (the “Insurance Financing Agreement”). The Company previously recognized, on its consolidated balance sheet, a current prepaid asset for the amount paid by the Company under the Insurance Financing Agreement in excess of the total amortized value of the prepaid insurance policy. The Company reassessed its accounting for the Insurance Financing Agreemen”

Prospector Capital Corp. reported that prior financial statements should not be relied upon.

“o longer be relied upon and that it is appropriate to restate the financial statements included in the Form 10-Qs to account for the extinguishment of the contingent liability as a credit to shareholders’ deficit as of June 30, 2022. Accordingly, the Company will reflect the necessary adjustments in its audited financial statements and related notes for the year ended December 31, 2022 to be included in its Annual Report on Form 10-K to be filed with the SEC. The Company’s management has discussed the matters disclosed pursuant to this Item 4.02(a) with the Company’s independent registered public accounting firm, WithumSmith+Brown, PC. 1 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto”

Array Technologies, Inc. dismissed BDO USA, LLP as its auditor.

“On March 28, 2023 (the “Dismissal Date”), the audit committee (the “Audit Committee”) of the board of directors of Array Technologies, Inc. (the “Company”) approved the dismissal of BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm effective immediately and informed BDO of such decision.”

Wheels Up Experience Inc. reported that prior financial statements should not be relied upon.

“On March 27, 2023, the Company, on the recommendation of the Audit Committee of the Company’s Board of Directors, concluded that the Prior Financial Statements should no longer be relied upon.”

Royale Energy, Inc. engaged Horne LLP as its auditor.

“the Audit Committee of the Board of Directors of Royale Energy, Inc. (the “Company”) appointed Horne LLP (“Horne”) as the Company's independent registered public accounting firm”

MODIV INDUSTRIAL, INC. engaged Grant Thornton LLP as its auditor.

“(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 Audit Committee of the Company’s Board of Directors (the “Audit Committee”) considered several public accounting firms in connection with this process and, as a result of this process, on March 30, 2023, the Audit Committee engaged Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, replacing Baker Tilly US, LLP (“Baker Tilly”), the Company’s former independent registered public accounting firm.”

MODIV INDUSTRIAL, INC. dismissed Baker Tilly US, LLP as its auditor.

“During the years ended December 31, 2022 and 2021, and during the interim period from January 1, 2023 through March 30, 2023, the date of Baker Tilly’s dismissal, there were no disagreements with Baker Tilly on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Baker Tilly, would have caused it to make reference to such disagreement in its reports.”

DigitalOcean Holdings, Inc. engaged PricewaterhouseCoopers LLP as its auditor.

“On March 27, 2023, the Board, upon the recommendation of the Audit Committee, approved the appointment of PricewaterhouseCoopers LLP (“ PwC ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately, subject to execution of an engagement letter.”

DigitalOcean Holdings, Inc. dismissed Ernst & Young LLP as its auditor.

“On March 27, 2023, the Board of Directors (the “ Board ”) of DigitalOcean Holdings, Inc. (the “ Company ”), upon the recommendation of the Audit Committee of the Board (the “ Audit Committee ”), dismissed Ernst & Young LLP (“ EY ”), as the Company’s independent registered public accounting firm, effective immediately.”