Acorn Energy replaces Marcum with CBIZ CPAs as independent auditor

ACORN ENERGY, INC.

Marcum LLP resigned as auditor on April 7, 2025; Acorn engaged CBIZ CPAs P.C. same day.
No adverse opinions or disagreements with Marcum for fiscal years 2023 and 2024.
Previously reported material weaknesses in internal controls (ITGC, segregation of duties, deferred tax analysis) cited.
Marcum provided a letter (Exhibit 16) regarding the resignation, filed with the SEC.

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