Auditor Changes

First Savings Financial Group, Inc. reported that prior financial statements should not be relied upon.

“On January 27, 2023, the Audit Committee of the Board of Directors of First Savings Financial Group, Inc. (the “Company”) concluded that the Company’s audited consolidated financial statements, and related notes, included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2022, should no longer be relied upon.”

ABCO Energy, Inc. engaged BF Borgers CPA PC as its auditor.

“On January 27, 2023, (the “Engagement Date”), the Company engaged BF Borgers CPA PC, (“BFP”) as its independent registered public accounting firm for the Company’s fiscal year ended December 31, 2021.”

ABCO Energy, Inc. dismissed WWC, PC. as its auditor.

“On January 27, 2023, ABCO Energy, Inc. (the “Registrant” or the “Company”) notified WWC, PC. (“WWC”) that WWC was being terminated as Registrant’s public accounting firm.”

LIFECORE BIOMEDICAL, INC. DE reported that prior financial statements should not be relied upon.

“d financial statements as of and for the year ended May 29, 2022 and (ii) unaudited consolidated financial statements as of and for the three months ended August 28, 2022 (collectively, the “Prior Financial Statements”) should no longer be relied upon. This determination resulted from the identification of errors in the Prior Financial Statements identified by the Company related to certain non-cash impairment charges related to the Company’s Curation Foods business contained in the Prior Financial Statements. The Company has assessed the materiality of these errors in accordance with the U.S. Securities and Exchange Commission Staff Accounting Bulletin No. 99 (“SAB”), Materiality and SAB No. 108, Quantifying Financial Statement Misstatements, and has concluded that the Prior Financial Statements should be restated. The restatement is not currently expected by the Company to have an adve”

METRO ONE TELECOMMUNICATIONS INC engaged B.F. Borgers CPA, PC as its auditor.

“On January 27, 2023, the Corporation engaged B.F. Borgers CPA, PC ("Borgers") as its independent registered public accounting firm to audit the Corporation's financial statements as successor to Gries.”

METRO ONE TELECOMMUNICATIONS INC dismissed Gries and Associates, LLC as its auditor.

“On or about January 27, 2023, Metro One Telecommunications, Inc. (the "Corporation") formally informed Gries and Associates, LLC ("Gries") of their dismissal as the Corporation's independent registered public accounting firm.”

FCCC INC engaged Olayinka Oyebola & Co (OO) as its auditor.

“On January 18, 2023, we engaged Olayinka Oyebola & Co (OO) as our independent registered public accountant effective immediately.”

FCCC INC dismissed TAAD LLP as its auditor.

“On January 18, 2023, we dismissed our independent registered public accounting firm, TAAD LLP, effective immediately.”

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

“esult, the Company plans to restate the Financial Statements and any other related periods. As previously disclosed by the Company in its Current Report on Form 8-K filed with the SEC on December 30, 2022, Cannabis Depot Holding Corp. (“Cannabis Depot”) acquired 58,492,500 shares (the “Control Shares”) of the Company’s common stock, par value $0.001 per share (the “Common Stock”) on June 17, 2021, representing a controlling interest in the Company (the “Change in Control Transaction”). Cannabis Depot then distributed the Control Shares to its shareholders (the “Share Distribution,” together with the Change in Control Transaction, the “Cannabis Depot Transactions”). Consequently, the Cannabis Depot Transactions resulted in a change in the accounting treatment for that transaction that was incorrectly reflected in the Form 10-Q’s. The matters set forth in this Form 8-K have been discussed”

CREDEX CORP engaged Michael Gillespie & Associates, PLLC as its auditor.

“Effective as of January 5, 2023, the Board of Directors of Credex Corporation (the “Company”) approved the appointment of Michael Gillespie & Associates, PLLC (“Gillespie”) as the Company’s new independent registered accounting firm for the periods ended December 31, 2021 and 2022.”

BioCrude Technologies USA, Inc. engaged MAC Accounting Group, LLP as its auditor.

“On January 30, 2023, the Company engaged MAC Accounting Group, LLP (1070 Mecham Lane, Midvale, Utah 84047; Tel: (801) 414-3664) as its new registered independent public accountant.”

BioCrude Technologies USA, Inc. dismissed BF Borgers, CPA PC as its auditor.

“On January 27, 2023 , the Company terminated BF Borgers, CPA PC (“BF Borgers”), situated at 5400 W Cedar Ave, Lakewood, CO, USA 80226 (Ph: 303-953-1454, Fax: 720-251-8836; Website: www.bfbcpa.us) as its registered independent public accountant.”

OSI SYSTEMS INC engaged Grant Thornton LLP as its auditor.

“(a) Following a competitive selection process where the Audit Committee (the “Committee”) of the Board of Directors of OSI Systems, Inc. (the “Company”) invited several public accounting firms to participate, including Moss Adams LLP (“Moss Adams”), the Company’s current independent registered public accounting firm, on January 25, 2023, the Committee approved the appointment of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2023.”

OSI SYSTEMS INC dismissed Moss Adams LLP as its auditor.

“This action will replace Moss Adams as the Company's independent registered public accounting firm effective upon the date of the filing of the Company's Form 10-Q for the period ended December 31, 2022.”

Healthcare Triangle, Inc. engaged BF Borgers CPA PC as its auditor.

“r “ HTI ”) engaged BF Borgers CPA PC (“ Borgers ”) as the Company’s independent certified public”

VITASPRING BIOMEDICAL CO. LTD. engaged TAAD LLP as its auditor.

“On January 24, 2023, our board of directors approved the engagement of TAAD LLP ("TAAD"), as the Company's new independent registered public accounting firm.”

Kho & Patel, Certified Public Accountants resigned as auditor of VITASPRING BIOMEDICAL CO. LTD..

“On January 17, 2023, Kho & Patel, Certified Public Accountants, ("Kho"), resigned as the independent registered public accounting firm of Vitaspring Biomedical Co. Ltd. (the "Company").”

Cann American Corp. engaged BF Borgers CPA PC as its auditor.

“On January 10, 2023, the Company engaged BF Borgers CPA PC to act as the Company's auditor.”

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

“On January 25, 2023, management and the Audit Committee (the "Committee") of COMSovereign Holding Corp. (the “Company”) concluded that (a) the Company’s first quarter 2022 amortization of intangible assets was overstated, (b) the Company will restate its financial statements for the three month period ended March 31, 2022 (the “Restated Period”) to correct the error, and (c) the Company’s previously issued unaudited interim consolidated financial statements for the Restated Period included in its Quarterly Report on Form 10-Q for the Restated Period, as originally filed with the Securities and Exchange Commission ("SEC") on December 15, 2022, should no longer be relied upon.”

Volato Group, Inc. reported that prior financial statements should not be relied upon.

“should be restated to accurately allocate the expense for directors and officers liability insurance and should no longer be relied upon.”

Greater Cannabis Company, Inc. engaged Olayinka Oyebola & Co as its auditor.

“of Olayinka Oyebola & Co (i) Effective January 25, 2023, GCAN engaged Olayinka Oyebola & Co (“ Olayinka ”) as its independent public registered”

Shepherd's Finance, LLC engaged HORNE LLP as its auditor.

“On January 20, 2023, the Registrant engaged HORNE LLP (“HORNE”) as its new independent registered public accounting firm to audit the Registrant’s financial statements for the fiscal year ending December 31, 2023.”

Shepherd's Finance, LLC dismissed Warren Averett, LLC as its auditor.

“On January 20, 2023, Shepherd’s Finance, LLC (the “Registrant”) dismissed Warren Averett, LLC (“Warren Averett”) as its independent registered public accounting firm to audit the Registrant’s financial statements, to be effective after the audit of the fiscal year ended December 31, 2022.”

AVENUE THERAPEUTICS, INC. engaged KPMG LLP as its auditor.

“Effective as of January 23, 2023, the Audit Committee engaged KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm for the fiscal year ended December 31, 2022.”

AVENUE THERAPEUTICS, INC. dismissed BDO USA, LLP as its auditor.

“On January 21, 2023, the Audit Committee (the “Audit Committee”) of the Board of Directors of Avenue Therapeutics, Inc. (the “Company”) dismissed BDO USA, LLP (“BDO”) as the Company’s independent registered public accounting firm, effective immediately.”

Samsara Luggage, Inc. engaged Elkana Amitai CPA as its auditor.

“Effective as of the Effective Date, the Board approved the engagement of Elkana Amitai CPA (“Elkana”) to serve as the Company’s new independent registered public accounting firm”

Samsara Luggage, Inc. dismissed Halperin Ilanit, CPA as its auditor.

“Effective as of January 23, 2023 (the “Effective Date”), the Board of Directors (the “Board”) of Samsara Luggage, Inc., a Nevada corporation (the “Company”), dismissed Halperin Ilanit, CPA (“Halperin”) as the Company’s independent registered public accounting firm”

Cannonau Corp. dismissed Boyle CPA, LLC as its auditor.

“iscal year ended December 31, 2021, effective immediately, and terminated Boyle CPA, LLC (“Boyle”) as the Company's independent registered public accounting firm.”

COFFEE HOLDING CO INC reported that prior financial statements should not be relied upon.

“ill therefore restate its previously filed annual financial statements for the fiscal year ended October 31, 2020, as described further below. The errors and the required restatement had no effect on the Company’s net income or earnings per share or other items in the consolidated statement of operations for the year ended October 31, 2020 nor did it have any impact on the Company’s consolidated balance sheet, consolidated statement of changes in stockholders’ equity, or consolidated statement of cash flows for the year ended October 31, 2020. The effect of these errors is expected to be an overstatement of net sales and cost of sales in the consolidated statement of operations of approximately $8.3 million. Specifically, on January 24, 2023, the Audit Committee of the Board of Directors of the Company concluded, after discussion with the Company’s management, that the Company inaccurate”

STANDARD PREMIUM FINANCE HOLDINGS, INC. engaged Assurance Dimensions, Inc. as its auditor.

“On January 23, 2023, the Audit Committee of the Board of Directors of Standard Premium Finance Holdings, Inc. (the “Company”) engaged Assurance Dimensions, Inc. to serve as the Company’s independent registered public accounting firm.”

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

“the Audit Committee, after discussion with management, determined that, in addition to the Company’s consolidated financial statements for 2021 and the first quarter of 2022, the consolidated financial statements for 2019 and 2020 (all such interim and annual periods, the “Affected Periods”) should no longer be relied upon”

QUOTEMEDIA INC engaged MNP LLP as its auditor.

“On January 17, 2023, the Audit Committee of our Board of Directors engaged MNP LLP as our new independent registered public accounting firm.”

HF Foods Group Inc. reported that prior financial statements should not be relied upon.

“concluded that the Company’s previously-issued financial statements for the years ended December 31, 2019 and December 31, 2020, and each interim quarterly period for 2019, 2020, and 2021 should no longer be relied upon”

FOCUS UNIVERSAL INC. engaged Reliant CPA PC as its auditor.

“irm On January 19, 2023, the Company engaged Reliant CPA PC (the “New Auditor”) as its independent PCAOB registered public accounting firm for the Company’s fiscal year ended December 31, 2022. The recommendation to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Audit Committee and the Company’s Board of Directors due to partner and personnel movement from the Former Auditor to the New Auditor. During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either: 1.”

FOCUS UNIVERSAL INC. dismissed BF Borgers CPA PC as its auditor.

“(the “Company”) notified BF Borgers CPA PC that the Company is dismissing it (the “Former Auditor”) as the independent registered public accounting firm of the Company due to partner and personnel movement from the Former Auditor to the”

I-ON Digital Corp. reported that prior financial statements should not be relied upon.

“The Company believes that the financial statements should no longer be relied upon because of an incorrect presentation and should therefore be restated.”

LGBTQ Loyalty Holdings, Inc. engaged Hudgens CPA, PLLC as its auditor.

“Effective on January 16, 2023, the Company approved the appointment of Hudgens CPA, PLLC ("Hudgens") as the Company's new independent registered public accounting firm for its fiscal year ending December 31, 2022.”

Haynie & Company Certified Public Accountants and Management Consultants resigned as auditor of LGBTQ Loyalty Holdings, Inc..

“on December 9, 2022, Haynie & Company Certified Public Accountants and Management Consultants ("Haynie"), submitted their resignation as the independent registered public accounting firm of the Company with immediate effect.”

Retrieve Medical Holdings, Inc. engaged Marcum LLP as its auditor.

“On January 11, 2023, the Board approved the engagement of Marcum to serve as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2023.”

Retrieve Medical Holdings, Inc. dismissed Friedman LLP as its auditor.

“On January 11, 2023, the board of directors of the Company (the “Board”) approved the dismissal of Friedman and the engagement of Marcum to serve as the independent registered public accounting firm of the Company.”

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

“r 30, June 30 and March 31, 2022 (collectively the “Previously Issued Financial Statements”), and the related audit report of the Company’s previous independent registered public accounting firm, BF Borgers CPA, PC, can no longer be relied upon. It is expected that the restatement of the financial statements for the annual and interim periods referred to above will result in decreases to total revenue, increased net losses, decreases to total assets, and decreased total stockholders’ equity. The Audit Committee of the Company and its management concluded that the Company’s Previously Issued Financial Statements should be restated to correct the aforementioned financial statements and that, accordingly, such Previously Issued Financial Statements should no longer be relied upon to that extent. Related press releases, investor presentations or other communications describing the Company’s”

CapForce Inc. dismissed CohnReznick LLP as its auditor.

“On January 19, 2023, CohnReznick LLP (“CohnReznick”), OpGen, Inc.’s (the “Company”) current independent public accounting firm, notified the Company that CohnReznick would decline to stand for re-appointment after completion of the audit for the fiscal year ended December 31, 2022. In light of such determination, the Company is currently in the process of identifying a successor independent registered public accounting firm and will disclose its”

Boulay PLLP resigned as auditor of NOVATION COMPANIES, INC..

“On January 16, 2023, Boulay PLLP (“Boulay”) resigned as the independent registered public accounting firm of Novation Companies, Inc. (the “Company”).”

MPHASE TECHNOLOGIES, INC. engaged Prager Metis CPAs, LLP as its auditor.

“Furthermore, on November 22, 2022, the Board of the Company approved the appointment of Prager Metis CPAs, LLP (“Prager Metis”) as the Company’s independent registered public accounting firm to audit its consolidated financial statements for the fiscal years ending June 30, 2022 and 2021, effective November 22, 2022.”

MPHASE TECHNOLOGIES, INC. dismissed Boyle CPA, LLC as its auditor.

“On November 22, 2022, the Board of Directors (the “Board”) of mPhase Technologies, Inc. (the “Company”) approved the dismissal of Boyle CPA, LLC (“Boyle CPA”) as the Company’s independent registered public accounting firm to audit its consolidated financial statements for the fiscal year ending June 30, 2022, with such dismissal effective as of November 22, 2022.”

Waterstone Financial, Inc. engaged FORVIS, LLP as its auditor.

“On January 17, 2023, the Audit Committee of the Board of Directors of Waterstone Financial, Inc. approved the appointment of FORVIS, LLP (“FORVIS”) to serve as the Company’s independent registered public accounting firm for the year ending December 31, 2023”

Waterstone Financial, Inc. dismissed CliftonLarsonAllen LLP as its auditor.

“Dismissal of Registrant’s Registered Public Accounting Firm CliftonLarsonAllen LLP (“CLA”), Waterstone Financial, Inc.’s (“the Company”) current independent public accountant, informed the Company that CLA would decline to stand for re-appointment after completion of the audit for the year ended December 31, 2022, as a result of CLA’s determination to cease providing certain audit services to SEC registrants upon completion of the 2022 audit cycle.”

RCI HOSPITALITY HOLDINGS, INC. engaged Marcum LLP as its auditor.

“On January 12, 2023, the Audit Committee of the Company’s Board of Directors approved the dismissal of Friedman and the engagement of Marcum to serve as the Company’s independent registered public accounting firm.”

RCI HOSPITALITY HOLDINGS, INC. dismissed Friedman LLP as its auditor.

“On January 12, 2023, the Audit Committee of the Company’s Board of Directors approved the dismissal of Friedman and the engagement of Marcum to serve as the Company’s independent registered public accounting firm.”

Monster Beverage Corp engaged Ernst & Young LLP as its auditor.

“on January 11, 2023, the Audit Committee approved the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2023”