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
BLACKSTAR ENTERPRISE GROUP, INC.

BLACKSTAR ENTERPRISE GROUP, INC. dismissed Fruci & Associates II, PLLC as its auditor.

“On January 23, 2026 (the “Effective Date”), BlackStar Enterprise Group, Inc., a Delaware corporation (the “Company”), dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm.”
FUNI Hypha Labs, Inc.

Hypha Labs, Inc. dismissed Fruci & Associates II, PLLC as its auditor.

“and (ii) the dismissal of Fruci & Associates II, PLLC (“Fruci”), the Company’s current independent registered public accounting firm.”
FUNI Hypha Labs, Inc.

Hypha Labs, Inc. engaged Astra Audit and Advisory, LLC as its auditor.

“anuary 27, 2026, the Board approved: (i) the engagement of Astra Audit and Advisory, LLC (“Astra”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending September 30, 2026; and (ii) the dismissal of”
LESL Leslie's, Inc.

Leslie's, Inc. dismissed Ernst & Young LLP as its auditor.

“In addition, on January 27, 2026, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, effective upon the completion of EY’s interim review of the Company’s financial statements for the quarter ended January 3, 2026.”
LESL Leslie's, Inc.

Leslie's, Inc. engaged Grant Thornton LLP as its auditor.

“(the “Company”) approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the new independent registered public accounting firm for the Company for the fiscal year ending October 3, 2026.”
GDC GD Culture Group Ltd

GD Culture Group Ltd engaged GGF CPA LTD as its auditor.

“On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the “Company”) terminated HTL International, LLC (“HTL”) and engaged GGF CPA LTD (“GGF”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.”
GDC GD Culture Group Ltd

GD Culture Group Ltd dismissed HTL International, LLC as its auditor.

“On January 29, 2026, with the approval of the Board of Directors and the Audit Committee, GD Culture Group Limited, a Nevada corporation (the “Company”) terminated HTL International, LLC (“HTL”) and engaged GGF CPA LTD (“GGF”), as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025, effective immediately.”
CD Chaince Digital Holdings Inc.

Chaince Digital Holdings Inc. engaged Tang Qian & Associates as its auditor.

“On January 24, 2026, following the approval of the Audit Committee of the Board of Directors, the Company appointed Tang Qian & Associates (“Tang Qian”) as the Company’s new independent registered public accounting firm for and with respect to the year ended December 31, 2025.”
CD Chaince Digital Holdings Inc.

Chaince Digital Holdings Inc. dismissed OneStop Assurance PAC as its auditor.

“On January 23, 2026, Chaince Digital Holdings Inc. (the “Company”) dismissed OneStop Assurance PAC (“OneStop”) as the Company’s independent registered public accounting firm, effective immediately.”
Com2000, Inc.

Com2000, Inc. engaged NG Accounting & Auditing, Inc. as its auditor.

“On December 29, 2025 , with the approval of the Company’s Board of Directors, NG Accounting & Auditing, Inc. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2025.”
Com2000, Inc.

ZH CPA, LLC resigned as auditor of Com2000, Inc..

“On October 27, 2025, Com2000, Inc. (the “Company”) was notified by ZH CPA, LLC (“ZHCPA” ) that ZHCPA resigned as the independent registered accounting firm of the Company.”
HSPOF Horizon Space Acquisition I Corp.

Horizon Space Acquisition I Corp. engaged TAAD LLP as its auditor.

“board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025. UHY’s reports on the Company’s financial statements for the fiscal years ended December 31, 2023 and 2024 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. Furthermore, during the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through January 22, 2026, there were no disagreements with UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope o”
HSPOF Horizon Space Acquisition I Corp.

Horizon Space Acquisition I Corp. dismissed UHY LLP as its auditor.

“sition I Corp., a Cayman Islands exempted company (the “ Company ” or “ HSPO ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed UHY LLP (“ UHY ”), the former independent registered public accounting firm of the Company and appointed TAAD LLP (ID: 5854) (“ TAAD ”) to serve as its independent registered public accounting firm for the fiscal year ended December 31, 2025.”
MGNO Magnolia Bancorp, Inc.

Magnolia Bancorp, Inc. engaged Mauldin & Jenkins, LLC as its auditor.

“On January 22, 2026, the Company notified Mauldin & Jenkins, LLC that it had been selected to serve as the Company's independent registered public accounting firm for the year ending December 31, 2026.”
GENC GENCOR INDUSTRIES INC

GENCOR INDUSTRIES INC engaged Carr, Riggs & Ingram, L.L.C. as its auditor.

“Gencor Industries, Inc., (the “Company”) was notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). As a result, on January 27, 2026, the Board of Directors of the Company (the “Board”), upon recommendation by the Audit Committee of the Board of the Company (the “Committee”), dismissed BPB and appointed CRI to serve as the Company’s independent registered public accounting firm.”
GENC GENCOR INDUSTRIES INC

GENCOR INDUSTRIES INC dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“(“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). As a result, on January 27, 2026, the Board of Directors of the Company (the “Board”), upon recommendation by the Audit Committee of the Board of the Company (the “Committee”), dismissed BPB and appointed CRI to serve as the Company’s independent registered public accounting firm.”
CRWE Crown Equity Holdings, Inc.

Crown Equity Holdings, Inc. engaged L J Soldinger Associates, LLC as its auditor.

“Engagement of New Independent Registered Public Accounting Firm On December 18, 2025, the Board of Directors of the Company dismissed Bush & Associates CPA LLC as its independent registered accounting firm and on December 18, 2025 (the “Engagement Date”) engaged L J Soldinger Associates, LLC (“Soldinger”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2025 to replace Bush & Associates CPA LLC (“Bush”).”
CRWE Crown Equity Holdings, Inc.

Crown Equity Holdings, Inc. dismissed Bush & Associates CPA LLC as its auditor.

“On December 18, 2025, the Board of Directors of the Company dismissed Bush & Associates CPA LLC as its independent registered accounting firm”
ITXP Independence Power Holdings, Inc.

Independence Power Holdings, Inc. engaged Whitley Penn LLP as its auditor.

“Additionally, on January 21, 2026 (the “Engagement Date”), the Board approved the engagement of Whitley Penn LLP (“Whitley Penn”) as its independent registered accounting firm.”
ITXP Independence Power Holdings, Inc.

Independence Power Holdings, Inc. dismissed JP Centurion & Partners PLT as its auditor.

“(f/k/a TriUnity Business Services Limited) (the “Company”) approved the dismissal of JP Centurion & Partners PLT (“JP Centurion”)as its independent registered accounting firm.”
SNBH SENTIENT BRANDS HOLDINGS INC.

SENTIENT BRANDS HOLDINGS INC. dismissed VICTOR MOKUOLU, CPA PLLC as its auditor.

“orm 8-K reports the letter received from the auditor VICTOR MOKUOLU, CPA PLLC. Item 4.01 Changes in Registrant’s Certifying Accountant Effective December 24, 2025, Victor Mokuolu, CPA PLLC (the “Firm”), was notified by Sentient Brands Holdings Inc. (the “Company”) of dismissal as the Company’s accountants and ceased their services as accountants.”
GTCH GBT Technologies Inc.

GBT Technologies Inc. engaged CNGSN & Associates LLP as its auditor.

“On January 20, 2026, the Company’s Board of Directors (acting through its sole director) approved the engagement of CNGSN & Associates LLP (“CNGSN”) as the Company’s new independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending December 31, 2025, effective immediately.”
GTCH GBT Technologies Inc.

GBT Technologies Inc. dismissed M.S. Madhava Rao as its auditor.

“On January 16, 2026, GBT Technologies Inc. (the “Company”) dismissed M.S. Madhava Rao as the Company’s independent registered public accounting firm, due to his announcement of retiring.”
ATHR Aether Holdings, Inc.

Aether Holdings, Inc. engaged KNAV CPA LLP as its auditor.

“he appointment of KNAV CPA LLP (“KNAV”) as the Company’s independent registered public accounting firm for”
ATHR Aether Holdings, Inc.

Aether Holdings, Inc. dismissed ZH CPA, LLC as its auditor.

“(the “Company”) approved the dismissal of ZH CPA, LLC (“ZH”), the Company’s independent registered public accounting firm, effective immediately, and approved”
Allegro Merger Corp.

Allegro Merger Corp. engaged HTL International, LLC as its auditor.

“On January 19, 2026, Allegro Merger Corp, (the “ Company ”) engaged HTL International, LLC (“ HTL ”) as its principal accountant to review the Company’s financial statements for the years ended December 31, 2025 and 2024.”
Allegro Merger Corp.

Allegro Merger Corp. dismissed Hudgens CPA, PLLC as its auditor.

“Hudgens CPA, PLLC (“ Hudgens ”), who was dismissed as the Company’s principal accountant on the same date.”
NXTT Next Technology Holding Inc.

Next Technology Holding Inc. engaged CHI-LLTC as its auditor.

“the Audit Committee engaged CHI to serve as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2025 and subsequent periods.”
NXTT Next Technology Holding Inc.

Next Technology Holding Inc. dismissed JWF Assurance PAC as its auditor.

“irm by dismissing JWF Assurance PAC (“JWF”) and engaging CHI-LLTC (“CHI”), with the change becoming effective”
WKHS Workhorse Group Inc.

Workhorse Group Inc. engaged Carr, Riggs & Ingram, L.L.C. as its auditor.

“The Company has been notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of BPB. On January 21, 2026, the Audit Committee of the Board of Directors of the Company simultaneously dismissed BPB as the Company’s independent registered accounting firm and approved the appointment of CRI as the Company’s new independent registered public accounting firm, effective immediately.”
WKHS Workhorse Group Inc.

Workhorse Group Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“Item 4.01 Changes in Registrant’s Certifying Accountant Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”) served as the Company’s independent registered public accounting firm prior to completion of the Merger and CBIZ served as Motiv’s independent registered public accounting firm prior to the Merger. The Company has been notified that Carr, Riggs & Ingram, L.L.C. (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of BPB. On January 21, 2026, the Audit Committee of the Board of Directors of the Company simultaneously dismissed BPB as the Company’s independent registered accounting firm and approved the appointment of CRI as the Company’s new independent registered public accounting firm, effective immediately.”
Korth Direct Mortgage Inc.

Korth Direct Mortgage Inc. engaged Carr, Riggs, & Ingram, LLC as its auditor.

“The Company was notified that Carr, Riggs, & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective immediately. On January 20, 2026, the Company’s Board of Directors approved the appointment of CRI as the Company’s new independent registered public accounting”
Korth Direct Mortgage Inc.

Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as auditor of Korth Direct Mortgage Inc..

“cquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). In conjunction with this transaction, on January 13, 2026, the Company received notification from BPB that they were resigning as the Company’s independent registered public accounting firm, effective immediately.”
STAI ScanTech AI Systems Inc.

ScanTech AI Systems Inc. engaged Carr, Riggs & Ingram, LLC as its auditor.

“Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm. As previously disclosed, on October 6, 2025, the Company previously appointed BPB to serve as the Company’s independent registered public accounting firm. BPB did not issue any report during the period of its engagement. From October 6, 2025 through January 14, 2026, the date of BPB’s dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and”
STAI ScanTech AI Systems Inc.

ScanTech AI Systems Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“ertain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm. As previously disclosed, on October 6, 2025, the Company previously appointed BPB to serve as the Company’s independent registered public accounting firm. BPB did not issue any report during the period of its engagement. From October 6, 2025 through January 14, 2026, the date of BPB’s dismissal, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and”
ECG Everus Construction Group, Inc.

Everus Construction Group, Inc. engaged KPMG LLP as its auditor.

“On January 14, 2026, the Audit Committee appointed KPMG LLP (“KPMG”) as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2026”
ECG Everus Construction Group, Inc.

Everus Construction Group, Inc. dismissed Deloitte & Touche LLP as its auditor.

“On January 14, 2026, upon the completion of a comprehensive selection process, the Audit Committee of the Board of Directors ("the Audit Committee") of Everus Construction Group, Inc. (“the Company”) approved the dismissal of Deloitte & Touche LLP ("Deloitte") as the Company's independent registered public accounting firm”
NKLR Terra Innovatum Global N.V.

Terra Innovatum Global N.V. engaged KPMG Accountants N.V. as its auditor.

“On January 15, 2026, the Audit Committee appointed KPMG Accountants N.V. (“KPMG”) as its new independent registered public accounting firm.”
NKLR Terra Innovatum Global N.V.

Terra Innovatum Global N.V. dismissed MaloneBailey, LLP as its auditor.

“On January 15, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Terra Innovatum Global N.V. (the “Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as the Company’s independent registered public accounting firm.”
TXMD TherapeuticsMD, Inc.

TherapeuticsMD, Inc. engaged Carr, Riggs & Ingram, L.L.C. as its auditor.

“On January 15, 2026, the Audit Committee of the Board of Directors of TherapeuticsMD, Inc., a Nevada corporation (the “Company”), approved the appointment of Carr, Riggs & Ingram, L.L.C. (“CRI”) as the Company’s independent registered public accounting firm, effective immediately.”
OLOX OLENOX INDUSTRIES INC.

OLENOX INDUSTRIES INC. engaged RBSM LLP as its auditor.

“Item 4.01 Changes in Registrant’s Certifying Accountant New Independent Accountants On January 20, 2026, RBSM LLP (“RBSM”) Certified Public Accountants, were appointed by the Company to audit our financial statements for the year ended December 31, 2025.”
PCMC PUBLIC CO MANAGEMENT CORP

PUBLIC CO MANAGEMENT CORP engaged L J Soldinger Associates, LLC as its auditor.

“On December 31, 2025, the Company engaged L J Soldinger Associates, LLC (“Soldinger”) as its independent registered public accounting firm. During the fiscal years ended September 30, 2025 and 2024, and through the effective date of Soldinger’s engagement, neither the Company nor anyone acting on its behalf consulted”
PCMC PUBLIC CO MANAGEMENT CORP

Hudgens CPA, PLLC resigned as auditor of PUBLIC CO MANAGEMENT CORP.

“hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned as the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope or procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going concern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for each of the years in the two-year period then ended and the related notes (collectively referred to as the financial state”
LWLG Lightwave Logic, Inc.

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

“On January 16, 2026, the Audit Committee of the Board of Directors of Lightwave Logic, Inc. (the “Company”), following consultation with management, concluded that the Company’s previously issued financial statements for the quarter ended June 30, 2025 should no longer be relied upon due to the Company having incorrectly expensed a portion of the value of the net shares issued by the Company in non-cash stock option exercises as compensation expense.”
SRTS Sensus Healthcare, Inc.

Sensus Healthcare, Inc. engaged Carr, Riggs & Ingram, LLC as its auditor.

“(the “Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 13, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm.”
SRTS Sensus Healthcare, Inc.

Sensus Healthcare, Inc. dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.

“cquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 13, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent”
ONDS Ondas Inc.

Ondas Inc. engaged BDO USA, P.C. as its auditor.

“on January 17, 2026, the Audit Committee approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2026”
ONDS Ondas Inc.

Ondas Inc. dismissed Rosenberg Rich Baker Berman, P.A. as its auditor.

“on January 17, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Ondas Inc. (the “Company”) approved the dismissal of Rosenberg Rich Baker Berman, P.A. (“RRBB”) as the Company’s independent registered public accounting firm”
BRLS Borealis Foods Inc.

Borealis Foods Inc. engaged Carr, Riggs & Ingram, LLC as its auditor.

“The Company previously reported that it had been notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”); that in conjunction with this transaction, on January 13, 2026, BPB resigned as the Company’s independent registered public accounting firm; and that on January 15, 2026, the Audit Committee approved the appointment of CRI as the Company’s new independent registered public accounting firm.”
BRLS Borealis Foods Inc.

Berkowitz Pollack Brant Advisors + CPAs, LLP resigned as auditor of Borealis Foods Inc..

“f Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”); that in conjunction with this transaction, on January 13, 2026, BPB resigned as the Company’s independent registered public accounting firm; and that on January 15, 2026, the Audit Committee approved”

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.