Auditor Changes

Metals Acquisition Corp engaged Ernst & Young LLP as its auditor.

“On February 13, 2023, the Committee approved the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2022.”

Metals Acquisition Corp dismissed Marcum LLP as its auditor.

“On February 13, 2023, the Audit Committee (the “Committee”) of the Board of Directors of Metals Acquisition Corp (the “Company”) approved the dismissal of Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm, effective as of February 13, 2023.”

LEGALZOOM.COM, INC. reported that prior financial statements should not be relied upon.

“As a result, the quarterly financial statements included in the Q1 2022 Form 10-Q require restatement and should no longer be relied upon. In addition, any previously issued or filed earnings releases, investor presentations or other communications describing the Company’s quarterly financial statements and other related financial information covering Q1 2022 should no longer be relied upon. The impact of the restatement and the other immaterial revisions described below will reduce net loss by $4.9 million for Q1 2022. The restatement of the quarterly financial statements does not impact the Company’s reported cash flows or its cash position. In addition, the error also had the impact of understating the income tax benefit for the three months ended June 30, 2022 (“Q2 2022”) and overstating the income tax benefit for the three months ended September 30, 2022 (“Q3 2022”). However, manage”

Grant Thornton LLP resigned as auditor of Quanergy Systems, Inc..

“On February 10, 2023, Grant Thornton LLP (“GT”) resigned as the Company’s Independent Registered Public Accounting Firm.”

Cuentas Inc. engaged Yarel + Partners, CPA as its auditor.

“On February 15, 2023, the Company appointed Yarel + Partners, CPA (“Yarel”) as its new independent registered public accounting firm to audit the Company’s financial statements as of and for the year ended December 31, 2022.”

Cuentas Inc. dismissed Halperin CPA as its auditor.

“On February 15, 2023, the Audit Committee of Cuentas, Inc. (the “Company”) approved the dismissal of Halperin CPA (“Halperin”) as the Company’s independent registered public accounting firm.”

FLEXPOINT SENSOR SYSTEMS INC dismissed Sadler, Gibb & Associates, LLC as its auditor.

“(“Flexpoint”) dismissed Sadler, Gibb & Associates, LLC as our independ ent registered public accounting firm. Sadler, Gibb & Associates, LLC audited our financial statements for the fiscal years ended December 31, 2021 and 2020 and its report, dated March 31, 2022, was modified only as to the uncertainty of our ability to continue as a going concern. Except for this modification, the report did not contain an adverse opinion, disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles. Our board of directors approved the dismissal of Sadler, Gibb & Associates, LLC and there were no disagreements between Flexpoint and Sadler, Gibb & Associates, LLC on any matter regarding accounting principles”

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

“should be restated to report all Public Shares as temporary equity and should no longer be relied upon”

Intuitive Machines, Inc. engaged Grant Thornton LLP as its auditor.

“On February 13, 2023, the Audit Committee approved the engagement of Grant Thornton LLP as Intuitive Machines’ independent registered public accounting firm”

Intuitive Machines, Inc. dismissed Marcum LLP as its auditor.

“udit Committee approved the engagement of Grant Thornton LLP as Intuitive Machines’ independent registered public accounting firm to audit Intuitive Machines’ consolidated financial statements for the year ending December 31, 2023, effective immediately following the filling of Intuitive Machines’ annual report on Form 10-K for the year ended December 31,”

Intuitive Machines, Inc. engaged Grant Thornton LLP as its auditor.

“On February 13, 2023, the Audit Committee approved the engagement of Grant Thornton LLP as Intuitive Machines’ independent registered public accounting firm to audit Intuitive Machines’ consolidated financial statements for the year ending December 31, 2023, effective immediately following the filling of Intuitive Machines’ annual report on Form 10-K for the year ended December 31, 2022”

Intuitive Machines, Inc. dismissed Marcum LLP as its auditor.

“On February 13, 2023, the Audit Committee dismissed Marcum LLP (“Marcum”), IPAX’s independent registered public accounting firm prior to consummation of the Transactions, as Intuitive Machines’ independent registered public accounting firm effective immediately following the filing of Intuitive Machines’ annual report on Form 10-K for the year ended December 31, 2022”

AI Financial Corp engaged Frazier & Deeter, LLC as its auditor.

“On February 7, 2023, the Audit Committee of the Board of Directors of the Company approved the engagement of, and the Company engaged, Frazier & Deeter, LLC, as the Company’s new independent registered public accounting firm, effective immediately.”

WSRP, LLC resigned as auditor of AI Financial Corp.

“On February 7, 2023, WSRP, LLC (“WSRP”), informed JanOne Inc. (the “Company”) that it resigned as the Company’s independent registered public accounting firm.”

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

“e 30, 2022 and September 30, 2022 (collectively the “Prior Financial Statements”), and any reports, related earnings releases, investor presentations or similar communications of the Company’s Prior Financial Statements should no longer be relied upon. The determination resulted from an error in the Prior Financial Statements identified by the Company related to the classification of certain interest income derived from margin lending made by subsidiaries of the Company within the Company’s income statement. Specifically, the Company determined that, in the Consolidated Statements of Operations and Other Comprehensive Income in the Prior Financial Statements, certain interest income from margin lending was presented as “Fee and commission income” whereas it should have been presented as “Interest income,” and that this misclassification of revenue should be restated through amendments to”

Pursuit Attractions & Hospitality, Inc. reported that prior financial statements should not be relied upon.

“the Company’s previously issued unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2022 (the “Affected Period”) contained in the Company’s Quarterly Report on Form 10-Q (the “Affected Form 10-Q”) filed with the Securities and Exchange Commission (the “SEC”) on November 4, 2022, should no longer be relied upon due to an error relating to the accounting for the non-cash foreign currency remeasurement of a finance lease and will require restatement”

Accelerate Diagnostics, Inc reported that prior financial statements should not be relied upon.

“hould no longer be relied upon due to the error in the balance sheet classification of the Company’s 2.50% Senior Convertible Notes due 2023 (the “Notes”) described below. In March and April 2018, the Company issued $171.5 million aggregate principal amount of Notes, which have a maturity date of March 15, 2023, unless earlier converted or repurchased. Between September 2021 and August 2022, the Company entered into certain exchange transactions pursuant to which the Company exchanged $114.9 million aggregate principal amount of Notes for one or a combination of: shares of the Company’s common stock, a secured promissory note and/or warrants to purchase the Company’s common stock. As of the date of this Current Report on Form 8-K, $56.6 million aggregate principal amount of Notes remain outstanding. The balance sheets contained in each of the 2022 Interim Financial Statements classified”

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

“ns and comprehensive income (loss), consolidated statement of changes in stockholders’ equity, and consolidated statement of cash flows for the three and nine months ended September 30, 2021) (the “Non-Reliance Period”) should no longer be relied upon. The Audit Committee’s determination stems from the Company’s Board-appointed committee of independent board members (the “Special Committee”) formed to investigate, with the assistance of independent outside counsel and other advisors, issues regarding revenue recognition timing and internal controls and procedures that were brought to the attention of the Board by Company management as previously reported on its Current Report on Form 8-K with the SEC on August 4, 2022 pertaining to the Company’s previously issued financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. The Audit Comm”

Zedge, Inc. engaged UHY LLP as its auditor.

“On February 7, 2023, the Company appointed UHY LLP ("UHY") to serve as the Company’s independent registered public accounting firm for the remainder of fiscal 2023”

Zedge, Inc. dismissed Marcum LLP as its auditor.

“On February 7, 2023, Zedge, Inc. (the "Company") dismissed Marcum LLP ("Marcum") as the Company’s independent registered public accounting firm”

TRANSACT ENERGY CORP engaged RJI International CPAs as its auditor.

“The Board resolved to engage Geffen Mesher a DFK affiliate as the Company’s US accountants and engaged RJI International CPAs (“RJI”) as the Company’s auditors on February 7th, 2023.”

Vintage Wine Estates, Inc. reported that prior financial statements should not be relied upon.

“determined that the Company’s previously issued financial statements as of and for the three months ended September 30, 2022 (the “Subject Period”) should no longer be relied upon and should be restated”

First Foods Group, Inc. engaged RBSM LLP as its auditor.

“On September 29, 2022, the Registrant’s Board of Directors (i) dismissed Friedman and (ii) engaged Marcum to serve as the independent registered public accounting firm of the Registrant and to provide to the Registrant the services previously provided to the Registrant by Friedman. On February 2, 2023, the Registrant’s Board of Directors (i) dismissed Marcum and (ii) engaged RBSM LLP (“RBSM”) to serve as the independent registered public accounting firm of the Registrant and to provide to the Registrant the services previously provided to the Registrant by Friedman.”

First Foods Group, Inc. dismissed Marcum LLP as its auditor.

“Based on information provided by the Registrant’s independent registered public accounting firm, Friedman LLP (“Friedman”), effective September 1, 2022, Friedman combined with Marcum LLP (“Marcum”) and continued to operate as an independent registered public accounting firm.”

First Foods Group, Inc. engaged Marcum LLP as its auditor.

“Based on information provided by the Registrant’s independent registered public accounting firm, Friedman LLP (“Friedman”), effective September 1, 2022, Friedman combined with Marcum LLP (“Marcum”) and continued to operate as an independent registered public accounting firm. On September 29, 2022, the Registrant’s Board of Directors (i) dismissed Friedman and (ii) engaged Marcum to serve as the independent registered public accounting firm of the Registrant and to provide to the Registrant the services previously provided to the Registrant by Friedman.”

First Foods Group, Inc. dismissed Friedman LLP as its auditor.

“On September 29, 2022, the Registrant’s Board of Directors (i) dismissed Friedman”

DarkPulse, Inc. engaged Mazars USA LLP as its auditor.

“On February 6, 2023, DarkPulse, Inc., a Delaware corporation (the “ Company ”), engaged Mazars USA LLP (“ Mazars ”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2022.”

MAIA Biotechnology, Inc. reported that prior financial statements should not be relied upon.

“On February 3, 2023, the audit committee (“Audit Committee”) of the board of directors of the Company concluded, after discussion with the Company’s management, that it is appropriate to restate the Company’s previously issued unaudited condensed consolidated balance sheet as of September 30, 2022, the unaudited condensed consolidated statements of operations, unaudited condensed consolidated statements of comprehensive loss and unaudited condensed consolidated statements of stockholders’ equity for the three and nine months ended September 30, 2022, and the unaudited condensed consolidated statement of cash flows for the nine months ended September 30, 2022 included in the Company’s previously filed Quarterly Report on Form 10-Q with the Securities and Exchange Commission (the “Form 10-Q” and, the financial statements included in the Form 10-Q, the “Non-Reliance Financial Statements”).”

High Sierra Technologies, Inc. engaged TAAD, LLP as its auditor.

“On February 1, 2023, the Company appointed TAAD, LLP (“TAAD”) as the Company’s new independent registered public accounting firm effective immediately.”

High Sierra Technologies, Inc. dismissed Pinnacle Accountancy Group of Utah, a dba of Heaton & Co., PLLC as its auditor.

“On December 29, 2022, High Sierra Technologies, Inc. (the “Company”) sent a letter to Pinnacle Accountancy Group of Utah, a dba of Heaton & Co., PLLC (“Pinnacle”) dismissing Pinnacle as the Company’s independent registered accounting firm, effective immediately.”

UHY LLP resigned as auditor of SCHMITT INDUSTRIES INC.

“(the “Registrant”) accepted his resignation, effective February 5, 2023. Item 4.01 Changes in Registrant’s Certifying Accountant. On December 23, 2022, UHY LLP (“UHY”), the independent registered public accounting firm to Schmitt Industries, Inc.”

Green Stream Holdings Inc. engaged Bush & Associates CPA as its auditor.

“On January 13, 2023, the Company engaged Bush & Associates CPA (“Bush”) as its new registered independent public accountant.”

Newpoint Financial Corp engaged PKF O'Connor Davies, LLP as its auditor.

“appointed PKF as the Company's new independent registered public accounting firm effective as of February 2, 2023”

Newpoint Financial Corp dismissed MahoneySabol & Company, LLP as its auditor.

“dismissed MahoneySabol & Company, LLP ("MahoneySabol") as the Company's independent registered public accounting firm”

MDWerks, Inc. engaged M&K CPAs LLC as its auditor.

“On February 2, 2023, the Company’s Board of Directors appointed M&K CPAs LLC (“M&K”) as the Company’s new independent registered public accounting firm.”

MDWerks, Inc. dismissed TAAD LLP as its auditor.

“On February 2, 2023, the Board of Directors of MDwerks, Inc. (the “Company”) dismissed TAAD LLP (“TAAD”) as the Company’s independent registered public accounting firm.”

FOMO WORLDWIDE, INC. engaged Urish Popeck & Co., LLC as its auditor.

“On January 16, 2023, we engaged Urish Popeck & Co., LLC, an independent member of the BDO Alliance USA and a PCAOB (Public Company Accounting Oversight Board) registered firm, for public company audit and review work on our quarterly and annual reports for 2022.”

Amesite Inc. engaged Turner, Stone & Company, L.L.P. as its auditor.

“On January 27, 2023, the Company appointed Turner, Stone & Company, L.L.P. (“Turner Stone”) as the Company’s new independent registered public accounting firm effective as of January 27, 2023.”

Amesite Inc. dismissed Deloitte & Touche LLP as its auditor.

“On January 27, 2023, Amesite Inc. (the “Company”) dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm.”

Arma Services Inc engaged OLAYINKA OYEBOLA & CO. as its auditor.

“On January 27, 2023, the Board of Directors of the Company engaged OLAYINKA OYEBOLA & CO. ("OOC") as its independent accountant”

Arma Services Inc dismissed BF Borgers CPA PC as its auditor.

“On January 26, 2023, Arma Services, Inc. (the "Company") terminated its engagement with BF Borgers CPA PC ("BFB"), the Registrant's prior independent registered public accounting firm”

RENOVARE ENVIRONMENTAL, INC. engaged Prager Metis CPAs, LLC as its auditor.

“On January 31, 2023, the Sole Director of the Registrant, engaged Prager Metis CPAs, LLC (“Prager”) as the Registrant’s new independent registered public accounting firm.”

Marcum LLP resigned as auditor of RENOVARE ENVIRONMENTAL, INC..

“On January 27, 2023, Renovare Environmental, Inc., a Delaware corporation (“Registrant”) received notice that Marcum LLP (“Marcum”), the Registrant’s Independent Certifying Accountant resigned.”

JOHN WILEY & SONS, INC. engaged PricewaterhouseCoopers LLP as its auditor.

“the Audit Committee, on January 30, 2023, has selected and appointed PricewaterhouseCoopers LLP ("PwC") as the Company’s new independent registered public accounting firm”

JOHN WILEY & SONS, INC. dismissed KPMG LLP as its auditor.

“on January 30, 2023, the Audit Committee of the Board of Directors of the Company approved the dismissal of KPMG, effective following the completion of their audit of the Company’s consolidated financial statements as of and for the year ended April 30, 2023”

Pedro's List, Inc. engaged Gries & Associates, LLC as its auditor.

“On January 30, 2023, the Registrant’s Board of Directors approved the engagement of Gries & Associates, LLC (“Gries”), as the Registrant's independent accountant effective immediately to audit the Registrant’s financial statements and to perform reviews of interim financial statements.”

Pedro's List, Inc. dismissed PKF Antares as its auditor.

“On January 30, 2023, the Board of Directors of Registrant approved the dismissal of PKF Antares (“PKF”) as the independent certifying accountant for the Registrant.”

Braemar Hotels & Resorts Inc. reported that prior financial statements should not be relied upon.

“lidated statements of equity for the three and nine months ended September 30, 2022, in the line item entitled “redemption value adjustment - preferred stock.” The effect of correcting this misstatement will result in a restatement of the Company’s condensed consolidated statement of operations for the nine months ended September 30, 2022 as shown in the table below (amounts in thousands except per share amounts): As Originally Reported Adjustment As Restated Condensed Consolidated Statement of Operations Deemed dividend on redeemable preferred stock $ — $ (4,802) $ (4,802) Net income (loss) attributable to common stockholders $ 7,594 $ (4,802) $ 2,792 Income (loss) per share - basic: Net income (loss) allocated to common stockholders per share $ 0.11 $ (0.07) $ 0.04 Income (loss) per share - diluted: Net income (loss) allocated to common stockholders per share $ 0.11 $ (0.07) $ 0.04 The”

T-REX Acquisition Corp. engaged Integrität Audit, Accounting & Advisory, LLC as its auditor.

“The Company has retained the services of Integrität Audit, Accounting & Advisory, LLC (Integrität). As of December 28, 2022, Integrität is now the Company’s independent registered public accounting firm.”

Fruci & Associates II PLLC resigned as auditor of T-REX Acquisition Corp..

“Through no fault of the Company and solely due to a risk management decision made by the Company’s former auditor Fruci & Associates II PLLC (“Fruci”), Fruci resigned their position as auditor effective December 2, 2022.”