Ideal Power names BPM as new auditor after Gumbiner Savett merger; no disagreements

Ideal Power Inc.

Effective July 1, 2021, GS combined with BPM; GS resigned, BPM engaged as new independent auditor for FY2021.
Prior audit reports for 2019 and 2020 had no adverse opinion except a going-concern explanatory paragraph in March 2020 report.
No disagreements or reportable events between company and GS during the two most recent fiscal years.
Company did not consult BPM before engagement; no accounting disagreements.
GS provided a letter filed as Exhibit 16.1 agreeing with disclosures.

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