Applied Digital replaces auditor Marcum with CBIZ CPAs after firm acquisition

Applied Digital Corp.

Marcum resigned June 18, 2025; Audit Committee approved CBIZ CPAs as successor for FY ending May 31, 2025.
CBIZ acquired Marcum's attest business effective Nov 1, 2024, triggering the change.
Prior audit reports for FY 2024 and 2023 were unqualified; no disagreements or reportable events except a previously disclosed material weakness.
No prior consultations with CBIZ on accounting principles or audit opinions before engagement.

item 4.01item 9.01

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