Auditor resignations, dismissals, and non-reliance under 8-K Items 4.01/4.02.
Eve Holding, Inc. reported that prior financial statements should not be relied upon.
“As a result of the adjustments described above, the Audit Committee has determined that any previously issued or filed reports, press releases, earnings releases and investor presentations or other communications describing the First Quarter 2022 Financial Statements or the Year End 2021 Financial Statements should also no longer be relied upon.”
Inspirato Inc reported that prior financial statements should not be relied upon.
“On November 8, 2022, the Audit Committee (the “Audit Committee”) of the Board of Directors of Inspirato Incorporated (the “Company”) concluded, after discussion with the Company’s management, that the Company’s unaudited condensed consolidated financial statements as of and for the quarterly periods ended March 31, 2022 and June 30, 2022 (collectively, the “Non-Reliance Periods”) included in the Quarterly Reports on Form 10-Q filed with the Securities and Exchange Commission (the “SEC”) for the Non-Reliance Periods, should no longer be relied upon.”
Apexigen, Inc. engaged Moss Adams LLP as its auditor.
“On November 8, 2022, the Audit Committee approved the engagement of Moss Adams LLP as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2022.”
Apexigen, Inc. dismissed Marcum LLP as its auditor.
“On November 8, 2022, the audit committee of the board of directors (the “Audit Committee”) of Apexigen, Inc. (the “Company”), dismissed Marcum LLP (“Marcum”), the Company’s independent registered public accounting firm prior to the Company’s business combination transaction that closed on July 29, 2022 (the “Business Combination”).”
UpHealth, Inc. engaged BPM LLP as its auditor.
“(b) On November 9, 2022, the Audit Committee approved the engagement of BPM LLP (“ BPM ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2022, effective immediately.”
Plante & Moran, PLLC resigned as auditor of UpHealth, Inc..
“Subsequent to the filing of the October 3 Current Report, that separate accounting firm has since resigned as the auditors of Glocal, citing to developments in Glocal related to the announced dispute between the Glocal Board and the Company. Following the resignation of Glocal’s auditors, on November 9, 2022, Plante & Moran, PLLC (“ Plante & Moran ”) resigned as the independent registered public accounting firm of the Company, effective that same day.”
Exela Technologies, Inc. reported that prior financial statements should not be relied upon.
“on November 9, 2022, the audit committee of the Company’s board of directors concluded, after discussion with the Company’s management, that the audited financial statements included within the Original 10-K should be restated and should no longer be relied upon.”
Gatos Silver, Inc. engaged Ernst & Young LLP as its auditor.
“On November 14, 2022, the Audit Committee of the Board of Directors of Gatos Silver, Inc. (the “Company”) appointed Ernst & Young LLP as the Company’s independent registered public accounting firm.”
SmartMetric, Inc. engaged Victor Mokuolu, CPA PLLC as its auditor.
“On October 13, 2022 (the “Engagement Date”), the Company’s Board of Directors approved the selection and engagement of Victor Mokuolu, CPA PLLC (“Mokuolu”) as the Company’s new independent registered public accounting firm.”
SmartMetric, Inc. dismissed Boyle CPA, LLC as its auditor.
“On October 13, 2022 (the “Dismissal Date”), the Board of Directors of SmartMetric, Inc. (the “Company”) dismissed Boyle CPA, LLC (“Boyle”) as the Company’s independent registered public accounting firm and informed Boyle of such decision on the same date.”
EXAGEN INC. reported that prior financial statements should not be relied upon.
“the Company’s financial statements as of and for the three and six months ended June 30, 2022 (the “Non-Reliance Period”) included in the associated Form 10-Q for the period ended June 30, 2022, filed with the Securities Exchange Commission (the “SEC”), (1) should no longer be relied upon due to such errors, and (2) will require restatement.”
IMMUCELL CORP /DE/ reported that prior financial statements should not be relied upon.
“such Previously Issued Financial Statements should no longer be relied upon to that extent.”
Cardio Diagnostics Holdings, Inc. engaged Prager Metis CPA's LLP as its auditor.
“On November 9, 2022, the Company's Board of Directors approved the engagement of Prager Metis CPA's LLP ("Prager") as the Company's independent registered public accounting firm to audit the Company's consolidated financial statements for the year ending December 31, 2022.”
Cardio Diagnostics Holdings, Inc. dismissed MaloneBailey, LLP as its auditor.
“On November 9, 2022, the Company's Board of Directors dismissed MaloneBailey, LLP ("MaloneBailey"), the Company's independent registered public accounting firm prior to the Business Combination, as the Company's independent registered public accounting firm.”
Games & Esports Experience Acquisition Corp. reported that prior financial statements should not be relied upon.
“Management of the Company, in consultation with the Audit Committee of the Company’s Board of Directors, concluded that such reclassification was material with respect to the unaudited interim financial statements of the Company included in the Q2 Form 10-Q and therefore should be restated, to report all Class A ordinary shares of the Company as temporary equity, and should no longer be relied upon.”
Arcellx, Inc. reported that prior financial statements should not be relied upon.
“the Audit Committee of the Board of Directors of Arcellx, Inc., after discussion with management, concluded that (i) the Q1 2022 Financial Statements, included in the Company’s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission (the “ SEC ”) on May 12, 2022, and (ii) the Q2 2022 Financial Statements included in the Quarterly Report on Form 10-Q filed with the SEC on August 15, 2022 should no longer be relied upon.”
Accredited Solutions, Inc. engaged Victor Mokuolu, CPA PLLC as its auditor.
“On November 7, 2022 (the "Engagement Date"), the Company's Board of Directors approved the selection and engagement of Victor Mokuolu, CPA PLLC ("Mokuolu") as the Company's new independent registered public accounting firm.”
Accredited Solutions, Inc. dismissed Boyle CPA, LLC as its auditor.
“On November 7, 2022 (the "Dismissal Date"), the Board of Directors of Accredited Solutions, Inc. (the "Company") dismissed Boyle CPA, LLC ("Boyle") as the Company's independent registered public accounting firm and informed Boyle of such decision on the same date.”
AMES NATIONAL CORP engaged FORVIS, LLP as its auditor.
“☐ Item 4.01 Changes in Registrant ’ s Certifying Accountant Newly Engaged Independent Registered Public Accounting Firm On November 7, 2022, the Audit Committee of the Board of Directors of Ames National Corporation (the “Company”) 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.”
Array Technologies, Inc. reported that prior financial statements should not be relied upon.
“On November 7, 2022, management and the Audit Committee of the Board of Directors (the “Board”) of the Company, in consultation with BDO USA, LLP (“BDO”), the Company’s independent registered public accounting firm, determined that the Company’s previously issued interim financial statements filed on its Form 10-Q as of June 30, 2022, and for the three and six months ended June 30, 2022 (the “Non-Reliance Periods”), should no longer be relied upon until the financial statements are restated.”
Appgate, Inc. reported that prior financial statements should not be relied upon.
“determined that the Company’s financial statements as of and for the years ended December 31, 2021 and 2020, the interim periods within those years, and the Company’s financial statements for the interim periods ended March 31, 2022 and June 30, 2022 (collectively, the “Subject Financial Statements”) should no longer be relied upon because of errors in the Subject Financial Statements”
OmniAb, Inc. engaged Ernst & Young LLP as its auditor.
“On November 1, 2022, the Board approved the engagement of 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”
OmniAb, Inc. dismissed Marcum LLP as its auditor.
“On November 1, 2022, the Board dismissed Marcum LLP (“Marcum”), APAC’s independent registered public accounting firm prior to the Business Combination, as the Company’s independent registered public accounting firm effective immediately following the filing of the Company’s quarterly report on Form 10-Q for the quarter ended September 30, 2022”
Global Wholehealth Partners Corp reported that prior financial statements should not be relied upon.
“on November 5, 2022, the Company’s Board of Directors determined that the financial statements for the years ended June 30, 2022 and 2021, including the Draft Report, included in the 10-K should no longer be relied upon.”
Leet Technology Inc. engaged Marcum LLP as its auditor.
“On November 7, 2022, the Audit Committee of 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.”
Leet Technology Inc. dismissed Friedman LLP as its auditor.
“On November 7, 2022, the Audit Committee of 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.”
Permex Petroleum Corp engaged Marcum LLP as its auditor.
“On October 31, 2022, through and with the approval of its Audit Committee, the Company appointed Marcum LLP (“Marcum”) as its independent registered public accounting firm.”
Davidson & Company LLP resigned as auditor of Permex Petroleum Corp.
“On October 31, 2022, Davidson & Company LLP (“Davidson”), the independent registered public accounting firm of Permex Petroleum Corporation (the “Company”), resigned as the Company’s independent registered public accounting firm effective October 31, 2022.”
MicroCloud Hologram Inc. engaged Assentsure PAC as its auditor.
“irectors of the Company (the “Board”) and the Board approved the appointment of Assentsure PAC (“Assentsure”) as the Company’s independent auditor subject to completion by Assentsure of its standard client acceptance procedures and execution”
Friedman LLP resigned as auditor of MicroCloud Hologram Inc..
“.01 Changes in Registrant’s Certifying Accountant Resignation of Previous Independent Registered Public Accounting Firm On October 31, 2022, Friedman LLP (“Friedman”) ceased to be the independent auditor of MicroCloud”
Balance Labs, Inc. engaged Assurance Dimensions as its auditor.
“On October 31, 2022, the Board approved the engagement of Assurance Dimensions (“Assurance”) as the Company’s new independent registered public accounting firm”
Liggett & Webb P.A. resigned as auditor of Balance Labs, Inc..
“On October 28, 2022, Liggett & Webb P.A. (“Liggett”) resigned as the independent auditors of Balance Labs, Inc.”
Franchise Group, Inc. reported that prior financial statements should not be relied upon.
“the consolidated statements of cash flows included in the Company's Quarterly Reports on Form 10-Q for the affected quarters, should no longer be relied upon and should be restated”
Luvu Brands, Inc. engaged Assurance Dimensions as its auditor.
“On October 31, 2022, the Board of Directors of the Company approved the engagement of Assurance Dimensions (“Assurance”) as the Company’s independent registered public accounting firm”
Liggett & Webb P.A. resigned as auditor of Luvu Brands, Inc..
“On October 31, 2022, Liggett & Webb P.A. (“L&W”) resigned as the independent auditors of Luvu Brands, Inc.”
ESCALON MEDICAL CORP engaged Marcum LLP as its auditor.
“On October 28, 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.”
ESCALON MEDICAL CORP dismissed Friedman LLP as its auditor.
“On October 28, 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.”
Presto Automation Inc. engaged Moss Adams LLP as its auditor.
“On October 27, 2022, the Audit Committee approved the engagement of Moss Adams LLP (“ Moss Adams ”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending June 30, 2023.”
Presto Automation Inc. dismissed Withum Smith+Brown, PC as its auditor.
“On October 27, 2022, the Audit Committee of the Board of Directors of the Company (the “ Audit Committee ”) approved the dismissal of Withum Smith+Brown, PC (“ Withum ”) as the Company’s independent registered public accounting firm.”
Leader Capital Holdings Corp. engaged YCY CPAS PLLC as its auditor.
“the Board of Directors of Leader Capital Holdings Corp. (the "Company") approved the engagement of YCY CPAS PLLC ("YCY") as its independent registered public accounting firm for the fiscal year ended August 31, 2022, subject to YCY's completion of their client acceptance procedures.”
Leader Capital Holdings Corp. dismissed Centurion ZD CPA & Co. as its auditor.
“the Board of Directors approved the dismissal of Centurion ZD CPA & Co. ("Centurion") as independent registered public accounting firm of the Company effective immediately.”
NIKA PHARMACEUTICALS, INC engaged BF Borgers CPA, PC as its auditor.
“On October24, 2022, Nika Pharmaceuticals, Inc. engaged the firm of BF Borgers CPA, PC to serve as the independent accountant to audit the company’s financial statements”
NIKA PHARMACEUTICALS, INC dismissed Pinnacle Accountancy Group of Utah as its auditor.
“board of directors deemed it in the best interests of the company to dismiss independent accountant Pinnacle Accountancy Group of UtahAugust 18, 2022”
FARADAY FUTURE INTELLIGENT ELECTRIC INC. engaged Mazars USA LLP as its auditor.
“On October 28, 2022, Faraday Future Intelligent Electric Inc. (NASDAQ: FFIE) (“FF” or the “Company”), with the approval of the Board of Directors of the Company (the “Board”), appointed Mazars USA LLP (“Mazars”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2022.”
Western Magnesium Corp. engaged Adeptus Partners, LLC as its auditor.
“On October 11, 2022, the Company’s Board of Directors ratified and approved the engagement of Adeptus Partners, LLC (“Adeptus”) as the Company’s independent registered public accounting firm and Adeptus effective as of October 11, 2022 to review the Company’s Q3 financial statements.”
SRAX, Inc. engaged Marcum LLP as its auditor.
“On October 27, 2022, the Audit Committee of the board of directors of SRAX, Inc. (“Company”) engaged Marcum LLP (“Marcum”) as the Company’s independent registered public accounting firm for the year ending December 31, 2022.”
Core Scientific, Inc./tx engaged Marcum LLP as its auditor.
“At a meeting held on October 24, 2022, the Audit Committee of the Board of Directors of Core Scientific, Inc. (the “Company”) approved the engagement of Marcum LLP (“Marcum”) as its independent registered public accounting firm for the fiscal year ending December 31, 2022, subject to Marcum’s completion of their client acceptance procedures.”
Core Scientific, Inc./tx dismissed Ernst & Young LLP as its auditor.
“At the same meeting, the Audit Committee approved the dismissal of Ernst & Young LLP ("EY") as independent registered public accounting firm of the Company effective upon the date of the filing of the quarterly report on Form 10-Q for the quarter ending September 30, 2022.”
ESPORTS ENTERTAINMENT GROUP, INC. engaged Marcum LLP as its auditor.
“the engagement of Marcum LLP to serve as the independent registered public accounting firm of the Company”
ESPORTS ENTERTAINMENT GROUP, INC. dismissed Friedman LLP as its auditor.
“On October 25, 2022, the Audit Committee of the Board of Directors of the Company approved the dismissal of Friedman LLP”
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.