Usio appoints WithumSmith+Brown as new independent auditor after PKF Texas partners join Withum

Usio, Inc.

PKF Texas partners became partners of WithumSmith+Brown PC, prompting auditor change.
PKF Texas audit report for FY 2024 had no adverse opinion or qualification.
No disagreements or reportable events in connection with PKF Texas audit through June 2025.
Appointment of Withum approved by audit committee; no prior consultations on accounting matters.
Usio provided PKF Texas disclosures; PKF Texas agreed in letter filed as Exhibit 16.1.

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