Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
Waterstone Financial, Inc. engaged FORVIS, LLP as its auditor.
“The appointment of FORVIS was effective upon completion of the audit of the Company's consolidated financial statements for the fiscal year ending December 31, 2022 by CLA, which occurred on February 28, 2023.”
BOLLINGER INNOVATIONS, INC. engaged RBSM LLP as its auditor.
“ublic Accounting Firm On March 1, 2023, the Company engaged RBSM LLP (“RBSM”) as its new independent registered public accountant for the fiscal year ending September 30, 2023.”
Daszkal Bolton LLP resigned as auditor of BOLLINGER INNOVATIONS, INC..
“(a) Resignation of Previous Independent Registered Public Accounting Firm On March 1, 2023, Mullen Automotive Inc. (the “Company”) was notified that its independent registered public accounting firm, Daszkal Bolton LLP (“Daszkal”), is resigning its engagement with the Company effective immediately upon the consummation of its merger with CohnReznick LLP (“CohnReznick”).”
PhenixFIN Corp engaged KPMG LLP as its auditor.
“On February 27, 2023, upon the recommendation of the audit committee, the Board approved the appointment of KPMG LLP to serve as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending September 30, 2023.”
PhenixFIN Corp dismissed Ernst & Young LLP as its auditor.
“On February 27, 2023, the board of directors (the “Board”) of PhenixFIN Corporation (the “Company”) dismissed Ernst & Young LLP as the Company’s independent registered public accounting firm.”
Array Technologies, Inc. reported that prior financial statements should not be relied upon.
“The errors in the unaudited condensed consolidated financial statements for the Non-Reliance Periods noted above will be corrected in restated financial statements for the Non-Reliance Periods in the Form 10-K for the year ended December 31, 2022 (the “Form 10-K”). The Company is diligently pursuing completion of the restatement and intends to file the Form 10-K no later than the fifteenth calendar day after its original due date.”
Riot Platforms, Inc. reported that prior financial statements should not be relied upon.
“On February 27, 2023 the Audit Committee (the “Audit Committee”) of the Board of Directors of Riot Platforms, Inc. (the “Company”), after consulting with management and the Company’s independent registered accounting firm, Marcum LLP (the “Auditors”), concluded that the Company’s consolidated financial statements as of December 31, 2021 and for the years ended December 31, 2021 and 2020, as amended, included in its 2021 Annual Report on Form 10-K (the “2021 Annual Report”) as well as the Company’s previously issued condensed interim consolidated financial statements as of and for the interim periods in 2022 and 2021 as filed in the Company’s Quarterly Reports on Form 10-Q for the periods ended March 31, 2022 and 2021, June 30, 2022 and 2021, and September 30, 2022 and 2021 (together with the financial statements contained in the 2021 Annual Report, the “Impacted Financials”) should no longer be relied upon.”
ProPetro Holding Corp. engaged RSM US LLP as its auditor.
“On February 24, 2023, the Audit Committee approved the engagement of RSM US LLP (“RSM”) as its new independent registered public accounting firm.”
ProPetro Holding Corp. dismissed Deloitte & Touche LLP as its auditor.
“On February 24, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of ProPetro Holding Corp. (the “Company”) dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm.”
Enliven Therapeutics, Inc. engaged Deloitte & Touche LLP as its auditor.
“On February 23, 2023, following the completion of the Merger, the Audit Committee approved the appointment of Deloitte as the Company’s independent registered public accounting firm, effective immediately.”
Enliven Therapeutics, Inc. dismissed Ernst & Young LLP as its auditor.
“On February 23, 2023, following the completion of the Merger, EY was informed that the Audit Committee of the Board (the “ Audit Committee ”) approved EY’s dismissal as the Company’s independent registered public accounting firm, effective immediately.”
Appsoft Technologies, Inc. engaged Michael Gillespie & Associates, PLLC as its auditor.
“On February 28, 2023, we engaged Michael Gillespie & Associates, PLLC (“MGA”) to serve as our independent registered public accounting firm for the year ending March 31, 2023.”
Appsoft Technologies, Inc. dismissed BF Borgers CPA PC as its auditor.
“On February 28, 2023, we dismissed BF Borgers CPA PC (“Borgers”) as our independent registered public accounting firm.”
Mayer Hoffman McCann P.C. resigned as auditor of Nemaura Medical Inc..
“On February 23, 2023, Mayer Hoffman McCann P.C. (“MHM”) resigned as the independent registered public accounting firm for Nemaura Medical Inc. (the “Company”), effective upon the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended December 31, 2022.”
Singularity Future Technology Ltd. reported that prior financial statements should not be relied upon.
“On February 28, 2023, the audit committee of Singularity Future Technology Ltd. (the “Company”), after discussion with the management of the Company, and in consultation with the Company’s independent registered public accounting firm, concluded that the Company’s previously issued financial statements for the fiscal year ended June 30, 2021 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on November 29, 2021 (the “2021 Form 10-K”) should no longer be relied upon”
Perimeter Solutions, Inc. reported that prior financial statements should not be relied upon.
“On February 22, 2023, the audit committee of the Board of Directors (the “Audit Committee”) of Perimeter Solutions, SA (the “Company”), in consultation with the Company’s management and BDO USA LLP, the Company’s independent registered public accounting firm, determined that the Company’s previously issued unaudited condensed consolidated financial statements for the periods ended June 30, 2022 and September 30, 2022 should no longer be relied upon due to an error related to the accounting treatment of the Company’s non-cash share-based compensation awards and an error related to non-cash amortization of the step-up in basis of inventory.”
Concrete Pumping Holdings, Inc. engaged PricewaterhouseCoopers LLP as its auditor.
“(b) Engagement of New Independent Registered Public Accounting Firm On February 23, 2023, the Audit Committee approved the appointment of PricewaterhouseCoopers LLP (“PwC”) as the Company’s new independent registered public accounting firm, effective as of March 9, 2023, due to BDO completing the review of the Form 10-Q for the quarter ended January 31, 2023.”
Concrete Pumping Holdings, Inc. dismissed BDO USA, LLP as its auditor.
“☐ Item 4.01 Changes in Registrant's Certifying Accountant (a) Dismissal of Independent Registered Public Accounting Firm On February 23, 2023, the Audit Committee (the "Audit Committee") of the Board of Directors of Concrete Pumping Holdings, Inc. (the "Company") approved the dismissal of BDO USA, LLP ("BDO") as the Company’s independent registered public accounting firm, effective as of March 9, 2023, the anticipated filing date of the Form 10-Q for the quarter ended January 31, 2023.”
MARA Holdings, Inc. reported that prior financial statements should not be relied upon.
“On February 27, 2023, the Company’s Audit Committee of the Board of Directors , after consultation with Marcum LLP, the Company’s independent auditor, concluded that due to certain accounting errors, as described below, the previously issued audited consolidated financial statements contained in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2021 and the previously issued unaudited condensed consolidated financial statements for the interim periods in 2022 and 2021 as contained in the Company’s Quarterly Reports on Form 10-Q for the fiscal periods ended March 31, 2021 and 2022, June 30, 2021 and 2022 and September 30, 2021 and 2022 (the “Impacted Financial Statements”) should no longer be relied upon.”
Eventbrite, Inc. reported that prior financial statements should not be relied upon.
“On February 27, 2023, the Audit Committee (the "Audit Committee") of the Board, after discussion with management, determined that the Company's unaudited condensed consolidated financial statements for the quarterly periods ended June 30, 2022 and September 30, 2022 as included in the previously filed Quarterly Reports on Form 10-Q for the quarterly periods ended June 30, 2022 and September 30, 2022, respectively, should be restated and no longer be relied upon”
COFFEE HOLDING CO INC reported that prior financial statements should not be relied upon.
“revious 8-K that it would restate its previously filed annual financial statements for the fiscal year ended October 31, 2020 included in the associated Form 10-K for the fiscal year ended October 31, 2021 filed with the Securities Exchange Commission (the “SEC”). After further analysis and discussion with the Company’s management, board of directors and in consultation with the Company’s independent registered public accounting firm, the Company has determined that it will instead restate the previously filed financial statements for the fiscal year ended October 31, 2020 and October 31, 2019 included in the associated Form 10-K for the fiscal year ended October 31, 2020 filed with the SEC on February 16, 2021, as amended on February 26, 2021. Further, to correct errors in the Company’s accounting for certain intercompany eliminations in its consolidated statements of operations for the”
Sensata Technologies Holding plc engaged Deloitte & Touche LLP as its auditor.
“On February 23, 2023, the Audit Committee appointed Deloitte as the Company’s independent registered public accounting firm for fiscal 2023, to be effective upon the execution of an engagement letter and related completion of Deloitte's standard client acceptance procedures to ensure their independence.”
Sensata Technologies Holding plc dismissed Ernst & Young LLP as its auditor.
“On February 23, 2023, the Audit Committee approved (a) the appointment of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023 and (b) the dismissal of Ernst & Young LLP (“E&Y”) as its independent registered accounting firm to be effective immediately.”
Magyar Bancorp, Inc. engaged S.R. Snodgrass, P.C. as its auditor.
“Appointment of New Independent Registered Public Accounting Firm The Audit Committee has appointed S.R. Snodgrass, P.C., (“Snodgrass”) to serve as the Company’s independent registered public accounting firm effective February 28, 2023 contingent upon completion of Snodgrass’ client acceptance procedures.”
Magyar Bancorp, Inc. dismissed RSM US LLP as its auditor.
“Dismissal of Independent Registered Public Accounting Firm On February 27, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Magyar Bancorp, Inc. (the “Company”) recently conducted a competitive selection process to determine the Company's independent registered public accounting firm for the fiscal year ending September 30, 2023, and as a result of this process, decided to dismiss RSM US LLP (“RSM”) as the Company’s independent registered public accounting firm effective February 27, 2023.”
LEGALZOOM.COM, INC. reported that prior financial statements should not be relied upon.
“Accordingly, the unaudited condensed consolidated financial statements included in the Q2 2022 Form 10-Q and the Q3 2022 Form 10-Q require restatement and should also no longer be relied upon.”
AGILE THERAPEUTICS INC reported that prior financial statements should not be relied upon.
“the audited and unaudited financial statements for each of the Non-Reliance Periods should no longer be relied on.”
Qualtrics International Inc. engaged BDO USA, LLP as its auditor.
“On February 21, 2023, the Audit Committee appointed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023, to be effective upon the execution of an engagement letter and related completion of BDO’s standard client acceptance procedures to ensure their independence.”
Qualtrics International Inc. dismissed KPMG LLP as its auditor.
“On February 21, 2023, the Audit Committee of the Board of Directors (the “Audit Committee”) of Qualtrics International Inc. (the “Company”) approved the dismissal of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm, upon completion of KPMG’s audit of the Company’s consolidated financial statements as of and for the year ended December 31, 2022 and of the effectiveness of the Company’s internal control over financial reporting as of December 31, 2022, and issuance of KPMG’s reports thereon.”
Cosmos Group Holdings Inc. engaged Fortune CPA, Inc. as its auditor.
“We have engaged Fortune CPA, Inc. (“Fortune”) as our independent registered public accounting firm, effective February 10, 2023.”
J&S Associate resigned as auditor of Cosmos Group Holdings Inc..
“On February 9, 2023, J&S Associate (“J&S”) resigned from its position as our independent registered public accountant, effective immediately.”
CytomX Therapeutics, Inc. reported that prior financial statements should not be relied upon.
“determined that the Company's financial statements and related earnings press releases for the years ended December 31, 2018, 2019, 2020 and 2021, and each of the previously reported quarters from 2018 through 2022 (the “Restated Periods”), should no longer be relied upon.”
Goldenbridge Acquisition Ltd engaged Marcum Asia CPAs LLP as its auditor.
“On February 21, 2023, Goldenbridge Acquisition Limited (the “Company”) engaged Marcum Asia CPAs LLP (“Marcum Asia”) as its independent registered public accounting firm.”
Goldenbridge Acquisition Ltd dismissed Marcum LLP as its auditor.
“ngaged Marcum Asia CPAs LLP (“Marcum Asia”) as its independent registered public accounting firm.”
Grace Therapeutics, Inc. engaged Ernst & Young LLP as its auditor.
“On February 22, 2023, in connection with the Company’s dismissal of KPMG, the Board approved the engagement of Ernst & Young LLP (“E&Y”) as its new independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending March 31, 2023.”
Grace Therapeutics, Inc. dismissed KPMG LLP as its auditor.
“On February 22, 2023, the audit committee and board of directors (the “Board”) of the Company approved the dismissal of KPMG as the Company’s independent registered public accounting firm.”
Consensus Cloud Solutions, Inc. reported that prior financial statements should not be relied upon.
“the audit committee (the “Audit Committee”) of the board of directors of the Company determined that the unaudited financial statements for the three and nine month periods ended September 30, 2022 (the “Prior Financial Statements”) should no longer be relied upon and that a restatement of the Prior Financial Statements included in the Company’s Quarterly Report on Form 10-Q for the period ended September 30, 2022 (the “Q3 2022 10-Q”) is required”
Nemaura Medical Inc. reported that prior financial statements should not be relied upon.
“On February 17, 2023, the management and the Audit Committee of the Board of Directors of Nemaura Medical, Inc. (the “Company”) concluded that the following financial statements should be restated and should no longer be relied upon:”
U.S. Lighting Group, Inc. engaged BF Borgers CPA PC as its auditor.
“Effective February 22, 2023, US Lighting Group, Inc. (the “Company”) engaged BF Borgers CPA PC, Lakewood, Colorado (“Borgers”) to serve as the Company’s independent registered public accounting firm to audit the Company’s financial statements.”
Ranger Gold Corp. engaged Michael Gillespie & Associates, PLLC as its auditor.
“On February 22, 2023, we engaged Michael Gillespie & Associates, PLLC (“MGA”) to serve as our independent registered public accounting firm for the year ending March 31, 2023.”
Ranger Gold Corp. dismissed BF Borgers CPA PC as its auditor.
“On February 22, 2023, we dismissed BF Borgers CPA PC (“Borgers”) as our independent registered public accounting firm.”
Golden Star Resource Corp. engaged PLYMALE & GILLESPIE CPAS, PLLC as its auditor.
“On January 6, 2023, the Board of Directors appointed PLYMALE & GILLESPIE CPAS, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2023.”
MNP LLP Chartered Professional Accountants resigned as auditor of Golden Star Resource Corp..
“Effective January 18, 2023, the Board of Directors accepted the resignation of MNP LLP Chartered Professional Accountants as the Corporation’s Independent Registered Public Accounting Firm”
Mayer Hoffman McCann P.C. resigned as auditor of DYADIC INTERNATIONAL INC.
“On February 16, 2023, Mayer Hoffman McCann P.C. (“MHM”), the independent registered public accounting firm to Dyadic International, Inc. (the “registrant”), informed the registrant of its decision to resign from this role effective upon the filing of the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 (the “2022 Form 10-K”). MHM stated that it is resigning due to its own resource constraints. Neither the registrant’s audit committee nor its board of directors took part in MHM’s decision to resign.”
AlTi Global, Inc. engaged KPMG LLP as its auditor.
“On January 3, 2023, the audit committee of the Board approved the engagement of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the year ended December 31, 2023”
AlTi Global, Inc. dismissed Marcum LLP as its auditor.
“ORY NOTE This Current Report on Form 8-K/A amends and restates in its entirety Item 4.01 of the Current Report on Form 8-K filed with the Securities and Exchange Commission on January 9, 2023, solely to clarify that the dismissal of Marcum LLP as the registrant’s independent registered public accounting firm and the engagement of KPMG LLP as the registrant’s independent registered public accounting firm shall take effect following the completion of the audit of the registrant’s financial statements for the year ended December 31, 2022. Item 4.01 Changes in Registrant’s Certifying Accountant. (a) Dismissal of independent registered public accounting firm. On January 3, 2023, Marcum LLP (“Marcum”), Cartesian Growth Corporation’s (“Cartesian”) independent registered public accounting firm prior to the Business Combination, was dismissed as the Company’s independent registered public account”
Nemaura Medical Inc. reported that prior financial statements should not be relied upon.
“On February 17, 2023, the management and the Audit Committee of the Board of Directors of Nemaura Medical, Inc. (the "Company") concluded that the following financial statements should be restated and should no longer be relied upon”
Nu-Med Plus, Inc. engaged Fruci & Associates as its auditor.
“2 On February 17, 2023, Nu-Med engaged Fruci & Associates. Section 9 Financial Statements and Exhibits”
Nu-Med Plus, Inc. dismissed Sadler, Gibb & Associates, LLC as its auditor.
“On February 17, 2023, Nu-Med Plus, Inc. (“Nu-Med”) dismissed Sadler, Gibb & Associates, LLC as our independent registered public accounting firm.”
AYTU BIOPHARMA, INC reported that prior financial statements should not be relied upon.
“and, accordingly, that such previously issued financial statements should no longer be relied upon”
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.