Auditor Changes

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

“On March 28, 2023, the Audit Committee of the Board of Directors (the "Audit Committee") of SANUWAVE Health, Inc. (the "Company") after discussion with management concluded that the interim financial statements contained in the Company's Quarterly Reports on Form 10-Q for the quarters ended March 31, 2022, June 30, 2022 and September 30, 2022 (the "Form 10-Qs") should no longer be relied upon”

ROLLINS INC engaged Deloitte & Touche LLP as its auditor.

“following the review and evaluation of proposals from participating firms, on March 24, 2023, the Committee approved the appointment of Deloitte & Touche LLP”

ROLLINS INC dismissed Grant Thornton LLP as its auditor.

“On the same date, the Committee approved the dismissal of Grant Thornton as the Company’s independent registered public accounting firm.”

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

“(the “Company”) determined on March 16, 2023, following consultations with our independent auditor, Borgers CPA PC (“Borgers”), that our previously issued unaudited financial statements for the three months ended September 30, 2022, filed on November 21, 2022 (“Original Filing”), should be restated and no longer be relied upon.”

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

“ovember 14, 2022 (the “Original Filing”) should no longer be relied upon and that it is appropriate to restate certain financial information included within the Original Filing.”

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

“On March 27, 2023, after conducting an auditor evaluation and selection process, 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.”

Poseida Therapeutics, Inc. dismissed PricewaterhouseCoopers LLP as its auditor.

“On March 27, 2023, the Audit Committee dismissed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm.”

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

“On March 23, 2023, MBG Holdings, Inc. (the "Company") was notified that its independent registered public accounting firm, Maughan Sullivan LLC ("Maughan"), is resigning its engagement with the Company effective immediately.”

TALPHERA, INC. 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 determined that the Company's Prior Period Financial Statements for the Interim Periods, should no longer be relied upon because of the error in the earnings per share calculations.”

GTJ REIT, INC. engaged Baker Tilly US, LLP as its auditor.

“and also approved the appointment of Baker Tilly US, LLP ("Baker Tilly") as the Company's new independent registered public accounting firm. Baker Tilly was formally engaged March 27, 2023.”

GTJ REIT, INC. dismissed BDO USA, LLP as its auditor.

“On March 27, 2023, the Audit Committee of the Board of Directors (the "Audit Committee") of GTJ REIT, Inc. (the "Company") approved the dismissal of BDO USA, LLP ("BDO") as the Company's independent registered public accounting firm”

KIORA PHARMACEUTICALS INC engaged Haskell & White LLP as its auditor.

“the Audit Committee has appointed Haskell & White LLP as the Company’s independent registered public accounting firm, effective March 24, 2023”

KIORA PHARMACEUTICALS INC dismissed EisnerAmper LLP as its auditor.

“the Audit Committee dismissed EisnerAmper as the Company’s independent registered public accounting firm as of the Effective Date”

OLB GROUP, INC. engaged MAC Accounting Group, LLP as its auditor.

“On March 28, 2023, the Company approved the engagement of MAC Accounting Group, LLP (“MAC”) as the Company’s new independent registered public accounting firm”

Star Equity Holdings, Inc. reported that prior financial statements should not be relied upon.

“the Company’s unaudited consolidated financial statements for the three and six month periods ended June 30, 2022 and the nine month period ended September 30, 2022, included in the Company’s Quarterly Reports on Form 10-Q for the fiscal quarters ended June 30, 2022 and September 30, 2022, respectively, (collectively, the “Non-Reliance Periods”) should no longer be relied upon due to an error relating to the accounting treatment of a discretionary bonus payment paid by the Company on behalf of a customer.”

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

“uded that the Company’s previously issued unaudited financial statements for the three and nine months ended September 30, 2022 on Form 10-Q filed with the Securities and Exchange Commission (“SEC”) on November 14, 2022 should no longer be relied upon and that it is appropriate to restate the financial statements included in the Form 10-Q. As a result, the Company will reflect the necessary adjustments in its audited financial statements for the year ended December 31, 2022 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. 2 SIGNATURE 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 duly authorized.”

Better Home & Finance Holding Co reported that prior financial statements should not be relied upon.

“on March 26, 2023, the Audit Committee (the “Audit Committee”) of the board of directors of the Company (the “Board”) and the Board, in consultation with the Company’s management and its advisors , concluded that the Company’s previously issued financial statements issued in connection with: (i) the Company’s Annual Report on Form 10-K for the year ended December 31, 2021, originally filed on March 25, 2022 (the “2021 Form 10-K”); and (ii) the Company’s Quarterly Reports on Form 10-Q for the quarterly periods ended September 30, 2021, March 31, 2022, June 30, 2022 and September 30, 2022, originally filed on November 15, 2021, May 16, 2022, August 15, 2022 and November 14, 2022, respectively (collectively, the “Affected Periods”) should no longer be relied upon.”

Hyperfine, Inc. dismissed Deloitte & Touche LLP as its auditor.

“On March 24, 2023, the Audit Committee also dismissed Deloitte & Touche LLP ("Deloitte") as the Company’s independent registered public accounting firm.”

Hyperfine, Inc. engaged Grant Thornton LLP as its auditor.

“appointed Grant Thornton LLP ("Grant Thornton") as the Company’s independent registered public accounting firm”

SATIVUS TECH CORP. engaged Elkana Amitai, CPA, Rimon 1, Mitzpe Netofa, Israel as its auditor.

“has engaged Elkana Amitai, CPA, Rimon 1, Mitzpe Netofa, Israel (the “New Accounting Firm”) as its new independent registered public accounting firm”

SATIVUS TECH CORP. dismissed Ilanit Halperin CPA as its auditor.

“as replaced Ilanit Halperin CPA (the “Former Accounting Firm”) as its independent registered public accounting firm, effective”

CNH Industrial Capital LLC engaged Deloitte & Touche LLP as its auditor.

“udit Committee of CNHI recommended to the CNHI Board of Directors to submit the appointment of Deloitte Accountants B.V. as the Company’s independent auditor for the financial year ending December 31, 2023 to shareholders of CNHI, and, at the Annual General Meeting of shareholders on April 13, 2022, the appointment of Deloitte Accountants B.V. as CNHI’s independent auditor for the 2023 financial year was approved by the shareholders of CNHI. In order to facilitate the audit of CNHI’s consolidated financial statements and coordination of the audit of CNHI’s consolidated financial statements with the audit of the Company’s financial statements, the Company has determined to terminate the engagement of Ernst & Young LLP (“Ernst & Young”) as the Company’s independent registered public accounting firm and to engage Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered pub”

CNH Industrial Capital LLC dismissed Ernst & Young LLP as its auditor.

“the Company has terminated the engagement of Ernst & Young LLP as the Company’s independent registered public accounting firm”

JONES SODA CO. reported that prior financial statements should not be relied upon.

“On March 28, 2023, the Audit Committee of the Board of Directors (the "Audit Committee") of Jones Soda Co. (the "Company") in consultation with the management of the Company and the Company’s independent registered public accounting firm, Armanino LLP, reached a determination that the Company’s consolidated financial statements and related disclosures for the year ended December 31, 2021, included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the "SEC") on March 14, 2022, and for each of the quarterly and year-to-date periods ended March 31, 2022 and June 30, 2022, should no longer be relied upon because of a certain misstatement contained in those condensed consolidated financial statements.”

Near Intelligence, Inc. engaged UHY LLP as its auditor.

“the Audit Committee of the Company’s Board of Directors approved the engagement of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements effective immediately following the closing of the Business Combination.”

Near Intelligence, Inc. dismissed Marcum LLP as its auditor.

“Marcum LLP (“Marcum”), KludeIn’s independent registered public accounting firm prior to the Business Combination, was informed on the Closing Date that it was dismissed and replaced by UHY as the Company’s independent registered public accounting firm.”

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

“On March 23, 2023, the Committee approved the engagement of Deloitte & Touche LLP (“ Deloitte ”) as the Company’s independent registered public accounting firm for the calendar year ending December 31, 2023, effective immediately.”

Arteris, Inc. dismissed Moss Adams LLP as its auditor.

“On March 23, 2023, the Audit Committee (the “ Committee ”) of the Board of Directors of Arteris, Inc. (the “ Company ”) dismissed Moss Adams LLP (“ Moss Adams ”) as the Company’s independent registered public accounting firm, effective immediately.”

Idaho Copper Corp engaged Turner, Stone & Company, LLP as its auditor.

“Idaho Copper Corporation (the “ Company ”) has engaged Turner, Stone & Company, LLP (the “ New Accounting Firm ”) as its independent registered public accounting firm for the new fiscal year end of January 31, 2023.”

LINCOLN NATIONAL LIFE INSURANCE CO /IN/ reported that prior financial statements should not be relied upon.

“on March 21, 2023, the Board of Directors of the Company, after discussion with our senior leadership and independent registered public accounting firm, Ernst & Young LLP (“EY”), determined that our audited consolidated financial statements as of and for the annual periods ended December 31, 2021 and December 31, 2022 and for the quarterly periods ended March 31, June 30 and September 30, 2022 (together, the “Prior Financial Statements”) included in the associated Form 10-K filings and Form 10-Q filings with the Securities and Exchange Commission (“SEC”), should no longer be relied upon solely as a result of the above-described accounting treatment with respect to timing for the recognition of investment gains related to the reinsurance transaction with Resolution Life and will require restatement, and EY concurred.”

LINCOLN NATIONAL CORP reported that prior financial statements should not be relied upon.

“on March 21, 2023, the Board of Directors of the Company, after discussion with the Audit Committee, our senior leadership and independent registered public accounting firm, Ernst & Young LLP ("EY"), determined that our audited consolidated financial statements as of and for the annual periods ended December 31, 2021 and December 31, 2022 and for the quarterly periods ended March 31, June 30 and September 30, 2022 (together, the "Prior Financial Statements") included in the associated Form 10-K filings and Form 10-Q filings with the Securities and Exchange Commission ("SEC"), should no longer be relied upon solely as a result of the above-described accounting treatment with respect to timing for the recognition of investment gains related to the reinsurance transaction with Resolution Life and will require restatement, and EY concurred.”

dMY Technology Group, Inc. VI reported that prior financial statements should not be relied upon.

“Directors (the “Audit Committee”) concluded that the Company’s previously issued audited financial statements for the year ended December 31, 2022 on Form 10-K filed with the SEC on March 3, 2023 (the “Original Filing”) should no longer be relied upon and that it is appropriate to restate the Annual Report. As a result, the Company today is announcing that it will restate the dMY VI 10-K on Form 10-K/A to reflect the change in accounting treatment. The Audit Committee and dMY VI management have discussed the matters disclosed pursuant to this Item 4.02(a) with the Company’s independent accountant. 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 this Amendment No. 1 to Form 10-K (“Amendment No. 1”) to include”

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

“concluded that the Company’s previously issued unaudited interim condensed consolidated financial statements as of and for the three and six months ended June 30, 2022 and as of and for the three and nine months ended September 30, 2022 (the “Affected Financials”), each as previously filed with the SEC within the respective quarterly report on Form 10-Q, should no longer be relied upon”

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

“On March 21, 2023, the Audit Committee of the Board of Directors (the “Board”) of Skillz Inc. (the “Company”), in consultation with management of the Company, concluded that the Company’s previously issued consolidated financial statements as of and for the years ended December 31, 2021 and December 31, 2020 and the previously issued unaudited interim condensed consolidated financial statements in 2020 and 2021 and the first three quarters of 2022 (collectively, the “Relevant Periods”), as well as the associated earnings press releases, were materially misstated and therefore the financial statements should be restated and the financial statements and earnings press releases should no longer be relied upon.”

AIRWA INC. engaged Olayinka Oyebola & Co. as its auditor.

“approved the engagement of Olayinka Oyebola & Co. ("OOC") as the Company's independent registered public accounting firm for the fiscal year ended April 30, 2022, effective immediately”

AIRWA INC. dismissed Mac Accounting Group, LLP as its auditor.

“dismissed Mac Accounting Group, LLP ("Mac") as the Company's independent registered public accounting firm.”

Sipup Corp engaged Weinstein International CPA as its auditor.

“On December 14, 2022, the Board appointed Weinstein International CPA (“Weinstein”), to audit the consolidated financial statements of the Company and its subsidiaries for the fiscal years ended November 30, 2021 and 2022.”

Sipup Corp dismissed Halperin Ilanit, CPA as its auditor.

“On December 14, 2022, the Board of Directors (the “Board”) of Sipup Corporation (the “Company”) dismissed Halperin Ilanit, CPA, certified public accountants, (“IH”), as the Company’s independent registered public accounting firm.”

Tengjun Biotechnology Corp. engaged PWN LLP as its auditor.

“the Board approved the engagement of PWN LLP as the Company’s new independent registered public accounting firm.”

Tengjun Biotechnology Corp. dismissed KCCW Accountancy Corp. as its auditor.

“On March 23, 2023, Tengjun Biotechnology Corp., a company incorporated under the laws of the State of Nevada (the “Company”), elected not to continue the engagement of KCCW Accountancy Corp. (“KCCW”) serving as the Company’s independent registered public accounting firm. The termination of the engagement of KCCW has been approved by the Board of Directors of the Company (the “Board”).”

CorEnergy Infrastructure Trust, Inc. reported that prior financial statements should not be relied upon.

“the Audit Committee of the Board of Directors of the Company concluded, after discussion with the Company’s management, that the Company’s consolidated audited financial statements as of and for the fiscal year ended December 31, 2021 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 14, 2022 (“2021 10-K”) should no longer be relied upon.”

SIERRA BANCORP engaged RSM US LLP as its auditor.

“selected the accounting firm of RSM US LLP ("RSM") as the new independent registered public accounting firm for the Company's 2023 fiscal year.”

SIERRA BANCORP dismissed Eide Bailly, LLP as its auditor.

“dismissed Eide Bailly, LLP ("Eide Bailly") as the Company's independent registered public accounting firm.”

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

“On March 22, 2023, the Company’s audit committee concluded, after discussion with the Company’s management and its advisors, that the Company’s financial statements previously reported in the Form 10-Q should no longer be relied upon due to the omissions described above.”

Hippo Holdings Inc. engaged Deloitte & Touche LLP as its auditor.

“(b) Appointment of New Independent Registered Public Accounting Firm. On March 17, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of Hippo Holdings Inc. (the “Company”) appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023, and on the same day voted to approve the dismissal of EY as its independent registered public accounting firm. EY served as the Company’s independent registered public accounting firm since 2019. The appointment of Deloitte is subject to satisfactory completion of Deloitte’s standard client acceptance procedures and execution of an engagement letter. EY’s audit reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2022 and 2021 did not contain an adverse opinion or a disclaimer of opinion”

Hippo Holdings Inc. dismissed EY as its auditor.

“voted to approve the dismissal of EY as its independent registered public accounting firm.”

MedMen Enterprises, Inc. engaged Marcum LLP as its auditor.

“On March 17, 2023, the Company engaged Marcum LLP as its new independent registered public accountant for the fiscal year ending July 1, 2023.”

MedMen Enterprises, Inc. dismissed MNP LLP as its auditor.

“Effective March 17, 2023, MedMen Enterprises Inc. (the “Company”) dismissed MNP LLP as its independent registered public accounting firm.”

Inspired Entertainment, Inc. dismissed Marcum LLP as its auditor.

“On March 17, 2023, Inspired Entertainment, Inc. (the “Company”) dismissed Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective immediately.”

White River Energy Corp. engaged MaloneBailey LLP as its auditor.

“On March 17, 2023, following approval by the Company’s Audit Committee, the Company appointed MaloneBailey LLP (“MaloneBailey”) as the new independent registered public accounting firm of the Company.”