{"dataset":"CFO Tribune: verified Form 8-K Item 4.01 and 4.02 disclosures","license":"Free to use with attribution to CFO Tribune and a link to https://cfotribune.com","generated":"2026-10-23","count":96,"disclosures":[{"company":"Shuttle Pharmaceuticals Holdings, Inc.","ticker":"SHPH","cik":"0001757499","item":"4.01","form":"8-K","filed":"2026-10-22","accession":"0001493152-26-048112","change":"dismissed","former_auditor":"Forvis Mazars, LLP","new_auditor":"documented-unknown","change_date":"2026-10-16","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1757499/000149315226048112/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 16, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Shuttle Pharmaceuticals Holdings, Inc. 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(“JV CPA”) notified the Company that it resigned as the Company’s independent registered public accounting firm, effective October 1, 2026. | there were (i) no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with JV CPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 20, 2026, the Company engaged MBP Global LLP (“MBP Global”) as its new independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ending December 31, 2026","source_url":"https://www.sec.gov/Archives/edgar/data/96664/000107997326001389/amfn_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-22-american-fusion-4-01"},{"company":"Globaltek Ventures, Inc.","ticker":"ATVK","cik":"0001530185","item":"4.01","form":"8-K","filed":"2026-10-19","accession":"0001376474-26-000654","change":"engaged","former_auditor":"documented-unknown","new_auditor":"Bansal & Co LLP","change_date":"2026-10-15","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"Globaltek Ventures, Inc. (the \"Company\") has engaged Bansal & Co LLP (“Bansal”) as the Company's independent registered public accounting firm to review the interim financial statements of the Company prepared by management for the six months ended June 30, 2026. | during the fiscal years ended December 31, 2025 and December 31, 2024 and the subsequent interim period through October 15, 2026 (the date of Bansal's engagement), neither the Company nor anyone on its behalf consulted with Bansal regarding (i) the application of accounting principles to a specified transaction","source_url":"https://www.sec.gov/Archives/edgar/data/1530185/000137647426000654/atvk-20261015_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-19-globaltek-ventures-4-01"},{"company":"Apogee Acquisition Corp","ticker":"AACP","cik":"0002102123","item":"4.02","form":"8-K","filed":"2026-10-19","accession":"0001213900-26-110392","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"the Company’s previously issued unaudited condensed financial statements and other financial data included in the Q2 10-Q","concluded_by":"audit committee","conclusion_date":"2026-10-14","discussed_with_auditor":"yes","datePrecision":"day","filing_language":"on October 14, 2026, the audit committee (the “audit committee”) of the Company’s board of directors (the “Board”) concluded, after discussion with the Company’s management, that the Company’s previously issued unaudited condensed financial statements and other financial data included in the Q2 10-Q should be restated to correct the foregoing errors and should no longer be relied upon. | The audit committee and the Company’s management have discussed the matters disclosed in this Current Report on Form 8-K with the Company’s independent registered public accounting firm, Adeptus Partners, LLC.","source_url":"https://www.sec.gov/Archives/edgar/data/2102123/000121390026110392/ea0308482-8k_apogee.htm","record_url":"https://cfotribune.com/disclosures/2026-10-19-apogee-acquisition-4-02"},{"company":"Terra Innovatum Global N.V.","ticker":"NKLR","cik":"0002067627","item":"4.01","form":"8-K","filed":"2026-10-16","accession":"0001140361-26-039929","change":"dismissed","former_auditor":"KPMG Accountants N.V.","new_auditor":"documented-unknown","change_date":"2026-10-12","disagreements":"not stated","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2067627/000114036126039929/ef20083892_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 9, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Terra Innovatum Global N.V. (the “Company”) dismissed KPMG Accountants N.V. (“KPMG”) as the Company’s independent registered public accounting firm, effective as of October 12, 2026. | the change in independent registered public accounting firm is not the result of any disagreement with KPMG. | The Audit Committee has approved the engagement of MaloneBailey as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026, and the Company intends to engage MaloneBailey, subject to MaloneBailey’s completion of its standard client acceptance procedures.","source_url":"https://www.sec.gov/Archives/edgar/data/2067627/000114036126039929/ef20083892_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-16-terra-innovatum-global-4-01"},{"company":"PharmaCyte Biotech, Inc.","ticker":"PMCB","cik":"0001157075","item":"4.01","form":"8-K","filed":"2026-10-16","accession":"0001683168-26-007934","change":"dismissed; engaged","former_auditor":"CBIZ CPAs P.C.","new_auditor":"Grassi & Co., CPAs, P.C.","change_date":"2026-10-14","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1157075/000168316826007934/pharmacyte_ex1601.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 14, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of PharmaCyte Biotech, Inc. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered public accounting firm, effective as of that date. | there were (i) no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) between the Company and CBIZ CPAs on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 14, 2026, the Audit Committee approved the engagement of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s new independent registered public accounting firm, effective as of that date","source_url":"https://www.sec.gov/Archives/edgar/data/1157075/000168316826007934/pharmacyte_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-16-pharmacyte-biotech-4-01"},{"company":"Arrive AI Inc.","ticker":"ARAI","cik":"0001818274","item":"4.01","form":"8-K","filed":"2026-10-16","accession":"0001493152-26-047406","change":"resigned; engaged","former_auditor":"Stephano Slack LLC","new_auditor":"documented-unknown","change_date":"2026-10-13","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1818274/000149315226047406/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 13, 2026, Stephano Slack LLC (“Stephano Slack”) resigned as the independent registered public accounting firm of Arrive AI Inc. (the “Company”), effective October 13, 2026. | there were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and Stephano Slack on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 13, 2026, the Committee approved, and the Company engaged, M&K as the Company’s independent registered public accounting firm, effective as of such date","source_url":"https://www.sec.gov/Archives/edgar/data/1818274/000149315226047406/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-16-arrive-ai-4-01"},{"company":"Globaltek Ventures, Inc.","ticker":"ATVK","cik":"0001530185","item":"4.02","form":"8-K","filed":"2026-10-15","accession":"0001376474-26-000649","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":null,"concluded_by":"documented-unknown","conclusion_date":"2026-09-10","discussed_with_auditor":"not stated","datePrecision":"day","filing_language":"Bansal subsequently notified the Company in its letters of August 20, 2026 and September 10, 2026 of its concerns resulting from the Order and that it had recalled Bansal's previously issued audit reports on the Company’s consolidated financial statements for the fiscal years ended ended December 31, 2019 through December 31, 2025 and subsequent interim periods. | Bansal determined that the financial statements and audit reports for the fiscal years ended December 31, 2019 through December 31, 2025 and subsequent interim statements could no longer be relied upon. | The Custodian has since discussed these matters with Bansal.","source_url":"https://www.sec.gov/Archives/edgar/data/1530185/000137647426000649/atvk-20260811_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-15-globaltek-ventures-4-02"},{"company":"Globaltek Ventures, Inc.","ticker":"ATVK","cik":"0001530185","item":"4.01","form":"8-K","filed":"2026-10-15","accession":"0001376474-26-000649","change":"resigned","former_auditor":"Bansal & Co LLP","new_auditor":"documented-unknown","change_date":"2026-09-10","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1530185/000137647426000649/glb_ex16z1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"By letter dated September 10, 2026, Bansal & Co LLP (\"Bansal\") notified Globaltek Ventures, Inc. 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(the “Company”) approved the dismissal of LAO Professionals (“LAO”) as the Company’s independent registered public accounting firm, effective October 12, 2026. | there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with LAO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 12, 2026, the Board approved the engagement of Simon & Edward, LLP (“S&E”), a PCAOB-registered public accounting firm (PCAOB ID 2485) located in Rowland Heights, California, as the Company’s independent registered public accounting firm","source_url":"https://www.sec.gov/Archives/edgar/data/2034161/000109690626001549/boum-20261012_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-15-boumarang-4-01"},{"company":"Netcapital Inc.","ticker":"NCPL","cik":"0001414767","item":"4.01","form":"8-K","filed":"2026-10-14","accession":"0001493152-26-047004","change":"resigned; engaged","former_auditor":"Fruci & Associates II, PLLC","new_auditor":"Adeptus Partners, LLC","change_date":"2026-10-08","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 8, 2026, the Audit Committee of the Board of Directors of the Company approved the engagement of Adeptus Partners, LLC | as the Company’s independent registered public accounting firm, succeeding Fruci & Associates II, PLLC | whose resignation effective August 12, 2026 was previously reported in the Company’s Current Report on Form 8-K filed on August 18, 2026","source_url":"https://www.sec.gov/Archives/edgar/data/1414767/000149315226047004/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-14-netcapital-4-01"},{"company":"SUPA Consolidated Inc.","ticker":"SFCX","cik":"0001624985","item":"4.01","form":"8-K","filed":"2026-10-13","accession":"0001683168-26-007802","change":"dismissed; engaged","former_auditor":"Lao Professionals","new_auditor":"Simon & Edward, LLP","change_date":"2026-10-07","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1624985/000168316826007802/supa_ex1601.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 7, 2026, the Board of Directors (the “Board”) of SUPA Consolidated Inc. (the “Company”) approved the dismissal of Lao Professionals (“Lao”) as the Company’s independent registered public accounting firm, effective October 7, 2026. | there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Lao on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 7, 2026, the Board approved the engagement of Simon & Edward, LLP (“S&E”), a PCAOB-registered public accounting firm (PCAOB ID 2485) located in Rowland Heights, California, as the Company’s independent registered public accounting firm","source_url":"https://www.sec.gov/Archives/edgar/data/1624985/000168316826007802/supa_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-13-supa-consolidated-4-01"},{"company":"EON Resources Inc.","ticker":"EONR","cik":"0001842556","item":"4.02","form":"8-K","filed":"2026-10-13","accession":"0001213900-26-108614","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"the Company’s 2025 Form 10-K filed with the SEC on September 28, 2026 (the “Affected Period”)","concluded_by":"management","conclusion_date":"2026-10-08","discussed_with_auditor":"yes","datePrecision":"day","filing_language":"management of the Company determined on October 8, 2026 that the Company’s 2025 Form 10-K filed with the SEC on September 28, 2026 (the “Affected Period”) should no longer be relied upon. | Authorized officers of the Company have discussed the matters described in this Form 8-K with its independent registered accounting firm, CBIZ CPAs P.C.","source_url":"https://www.sec.gov/Archives/edgar/data/1842556/000121390026108614/ea0308292-8k_eonresources.htm","record_url":"https://cfotribune.com/disclosures/2026-10-13-eon-resources-4-02"},{"company":"Verde Resources, Inc.","ticker":"VRDR","cik":"0001506929","item":"4.01","form":"8-K","filed":"2026-10-09","accession":"0001493152-26-046517","change":"dismissed; engaged","former_auditor":"J&S Associate PLT","new_auditor":"MBP Global LLP","change_date":"2026-10-06","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1506929/000149315226046517/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 6, 2026, the board of directors of Verde Resources, Inc. (the “ Company ”) approved the dismissal of J&S Associate PLT (the “J&S”) as the Company’s independent registered public accounting firm, effective immediately, and concurrently approved the appointment of MBP Global LLP | there were no (i) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and J&S on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1506929/000149315226046517/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-09-verde-resources-4-01"},{"company":"Profusa, Inc.","ticker":"PFSA","cik":"0001859807","item":"4.01","form":"8-K","filed":"2026-10-09","accession":"0001213900-26-108552","change":"dismissed; engaged","former_auditor":"CBIZ CPAs P.C.","new_auditor":"documented-unknown","change_date":"2026-10-05","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1859807/000121390026108552/ea030813401ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 5, 2026, Profusa, Inc. (the “Company) dismissed CBIZ CPAs P.C. (“CBIZ”) as its independent registered public accounting firm. | there were (i) no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with CBIZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 6, 2026, the Company engaged Withum as its independent registered public accounting firm for the fiscal year ending December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1859807/000121390026108552/ea0308134-8k_profusa.htm","record_url":"https://cfotribune.com/disclosures/2026-10-09-profusa-4-01"},{"company":"Sports Entertainment Gaming Global Corp","ticker":"SEGG","cik":"0001673481","item":"4.02","form":"8-K","filed":"2026-10-08","accession":"0001493152-26-046278","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022","concluded_by":"documented-unknown","conclusion_date":"documented-unknown","discussed_with_auditor":"not stated","datePrecision":null,"filing_language":"Company’s current management believes that the initial recording of $9,000,000 transaction with Datassure as deferred revenue and cash resulted in an overstatement of revenue and cash in the fourth quarter of 2020 and an overstatement of revenue recognized in the first and second quarters of 2021 | The Company has determined that its previously filed annual financial statements for the years ended December 31, 2021, and December 31, 2022, along with the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, (collectively, the “Affected Reports”) should no longer be relied upon and must be restated. | This conclusion resulted from the identification of two related accounting errors, originating in 2020 and 2021 and predating the Company’s business combination with Trident Acquisitions Corp. in October 2021.","source_url":"https://www.sec.gov/Archives/edgar/data/1673481/000149315226046278/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-08-sports-entertainment-gaming-global-4-02"},{"company":"OpenWorld, Inc.","ticker":"OPNW","cik":"0001104038","item":"4.01","form":"8-K","filed":"2026-10-08","accession":"0001214659-26-012713","change":"dismissed; engaged","former_auditor":"MaloneBailey, LLP","new_auditor":"RSM Cayman Ltd.","change_date":"2026-10-02","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1104038/000121465926012713/ex16_1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 2, 2026, OpenWorld, Inc. (the “Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as its independent registered public accounting firm. | there were (i) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) with MaloneBailey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 2, 2026, the Audit Committee of the Company’s Board of Directors approved the engagement of RSM Cayman Ltd. (“RSM”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1104038/000121465926012713/b1062648k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-08-openworld-4-01"},{"company":"Elauwit Connection, Inc.","ticker":"ELWT","cik":"0002063863","item":"4.01","form":"8-K","filed":"2026-10-08","accession":"0001104659-26-114654","change":"dismissed; engaged","former_auditor":"WithumSmith+Brown, PC","new_auditor":"MPB Global LLP","change_date":"2026-10-05","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2063863/000110465926114654/tm2627243d1_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 5, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Elauwit Connection, Inc. (the “Company”), after discussion with management, approved the dismissal of WithumSmith+Brown, PC (“WithumSmith+Brown”) as the Company’s independent registered public accounting firm, effective immediately. | there were (i) no “disagreements” as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and WithumSmith+Brown on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On October 5, 2026, the Audit Committee approved the engagement of MPB Global LLP (“MPB Global”) as the Company’s new registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/2063863/000110465926114654/tm2627243d1_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-08-elauwit-connection-4-01"},{"company":"Vylor Inc.","ticker":"VYLR","cik":"0002128626","item":"4.01","form":"8-K","filed":"2026-10-07","accession":"0001193125-26-417083","change":"engaged","former_auditor":"documented-unknown","new_auditor":"PricewaterhouseCoopers LLP","change_date":"2026-10-01","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 1, 2026, the Audit Committee of the Board of Directors of the Company appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/2128626/000119312526417083/d332956d8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-07-vylor-4-01"},{"company":"Ludwig Enterprises, Inc.","ticker":"LUDG","cik":"0001960262","item":"4.01","form":"8-K","filed":"2026-10-06","accession":"0001960262-26-000006","change":"resigned","former_auditor":"Stephano Slack LLC","new_auditor":"documented-unknown","change_date":"2026-06-22","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1960262/000196026226000006/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On June 22, 2026, Stephano Slack LLC (\"Stephano Slack\") notified Ludwig Enterprises, Inc. (the \"Company\") that it would cease serving as the Company's independent registered public accounting firm, effective June 22, 2026. Accordingly, Stephano Slack resigned as the Company's independent registered public accounting firm. | there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Stephano Slack on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | As of the date of this Current Report on Form 8-K, the Company has not engaged a successor independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1960262/000196026226000006/ludg_8k_item401_ascii.htm","record_url":"https://cfotribune.com/disclosures/2026-10-06-ludwig-enterprises-4-01"},{"company":"IT Tech Packaging, Inc.","ticker":"ITP","cik":"0001358190","item":"4.01","form":"8-K","filed":"2026-10-06","accession":"0001213900-26-107056","change":"engaged","former_auditor":"documented-unknown","new_auditor":"Audit Alliance LLP","change_date":"2026-10-06","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 6, 2026, IT Tech Packaging, Inc. (the “Company”) engaged Audit Alliance LLP (“Audit Alliance”) to serve as the Company’s independent registered public accounting firm, effective immediately. | The decision to engage Audit Alliance as the Company’s independent registered public accounting firm was approved by the Audit Committee of the Board of Directors of the Company on October 5, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026107056/ea0307827-8k_ittech.htm","record_url":"https://cfotribune.com/disclosures/2026-10-06-it-tech-packaging-4-01"},{"company":"Aterian, Inc.","ticker":"ATER","cik":"0001757715","item":"4.01","form":"8-K","filed":"2026-10-05","accession":"0001437749-26-032036","change":"dismissed; engaged","former_auditor":"UHY LLP","new_auditor":"Haskell & White LLP","change_date":"2026-10-02","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1757715/000143774926032036/ex_1021885.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On October 2, 2026, the Audit Committee of the Board of Directors (the “Committee”) of Aterian, Inc. (the “Company”) approved the dismissal of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm, effective as of the same date. | there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures | On October 2, 2026, the Committee approved the engagement of Haskell & White LLP (“Haskell & White”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1757715/000143774926032036/ater20261002_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-05-aterian-4-01"},{"company":"AI Technology Group Inc.","ticker":null,"cik":"0001289047","item":"4.01","form":"8-K","filed":"2026-10-02","accession":"0001477932-26-005980","change":"resigned; engaged","former_auditor":"Michael Gillespie & Associates, PLLC","new_auditor":"Fruci & Associates II, PLLC","change_date":"2026-05-07","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1289047/000147793226005980/aipg_ex161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On May 7, 2026, the Board of Directors requested that Michael Gillespie & Associates, PLLC (“Gillespie & Associates”) resign as the Company’s independent registered public accounting firm. Gillespie & Associates subsequently tendered its resignation on the same date. | there were (i) no disagreements between the Company and Gillespie & Associates on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure | On August 31, 2026, upon the recommendation of the Company’s board, the Company finalized its engagement with Fruci & Associates II, PLLC (“ Fruci”) Spokane, Washington. As its new independent registered public accounting firm effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1289047/000147793226005980/aipg_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-02-ai-technology-group-4-01"},{"company":"Vivos Therapeutics, Inc.","ticker":"VVOS","cik":"0001716166","item":"4.01","form":"8-K","filed":"2026-10-01","accession":"0001493152-26-045193","change":"dismissed; engaged","former_auditor":"Baker Tilly US, LLP","new_auditor":"Haynie & Company","change_date":"2026-09-29","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1716166/000149315226045193/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 29, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Vivos Therapeutics, Inc. (the “Company”) approved the dismissal of Baker Tilly US, LLP (“Baker Tilly”) as the Company’s independent registered public accounting firm, effective as of that date. | there were (i) no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Baker Tilly on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 29, 2026, the Audit Committee approved the engagement of Haynie & Company (“Haynie”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of that date.","source_url":"https://www.sec.gov/Archives/edgar/data/1716166/000149315226045193/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-10-01-vivos-therapeutics-4-01"},{"company":"Bowen Acquisition Corp","ticker":null,"cik":"0001973056","item":"4.01","form":"8-K/A","filed":"2026-09-30","accession":"0001493152-26-045097","change":"engaged","former_auditor":"UHY LLP","new_auditor":"INBERGO CPA LLP","change_date":"2026-09-09","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1973056/000149315226045097/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 9, 2026, Bowen Acquisition Corp (the “Company”) notified UHY LLP (“UHY”) that the Board of Directors of the Company (the “Board”) had determined to dismiss UHY as the Company’s independent registered public accounting firm. | On August 31, 2026, the Audit Committee of the Board (the “Audit Committee”) had previously approved the engagement of INBERGO CPA LLP (“INBERGO”) as the Company’s new independent registered public accounting firm. | there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1973056/000149315226045097/form8-ka.htm","record_url":"https://cfotribune.com/disclosures/2026-09-30-bowen-acquisition-4-01"},{"company":"Benitec Biopharma Inc.","ticker":"BNTC","cik":"0001808898","item":"4.01","form":"8-K","filed":"2026-09-30","accession":"0001193125-26-409052","change":"engaged","former_auditor":"documented-unknown","new_auditor":"Ernst & Young LLP","change_date":"2026-09-29","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"the Company reported the approval of the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2027. | On September 29, 2026, the Company and EY executed an engagement letter to engage EY as the Company’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1808898/000119312526409052/bntc-20260929.htm","record_url":"https://cfotribune.com/disclosures/2026-09-30-benitec-biopharma-4-01"},{"company":"Reynaldo's Mexican Food Company, Inc.","ticker":null,"cik":"0001283789","item":"4.01","form":"8-K","filed":"2026-09-29","accession":"0001683168-26-007478","change":"dismissed; engaged","former_auditor":"documented-unknown","new_auditor":"Beckles & Co.","change_date":"2026-09-18","disagreements":"none reported","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"the Board of Directors of the Company on September 18, 2026, unanimously approved to ratify the dismissal of BF Borgers as the Company’s independent registered public accounting firm effective as of the date the Commission issued its Order. | there were no disagreements with BF Borgers on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 18, 2026, the Company ratified the engagement of Beckles & Co. (“Beckles”) as the Company’s new independent registered public accounting firm to complete an audit of years ended December 31, 2023 to present.","source_url":"https://www.sec.gov/Archives/edgar/data/1283789/000168316826007478/reynaldos_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-29-reynaldo-s-mexican-food-company-4-01"},{"company":"Goldenwell Biotech, Inc.","ticker":"GWLL","cik":"0001800373","item":"4.01","form":"8-K","filed":"2026-09-29","accession":"0001477932-26-005892","change":"dismissed; engaged","former_auditor":"Michael Gillespie & Associates, PLLC","new_auditor":"Privatco CPA Limited","change_date":"2026-09-27","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226005892/gdwl_ex161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 27, 2026, Goldenwell Biotech, Inc. (the “Company”) notified Michael Gillespie & Associates, PLLC (“Gillespie & Associates”), that the Company had dismissed Gillespie & Associates as the independent registered public accounting firm of the Company. | the Company had no disagreement with Gillespie & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 22, 2026, the board of directors of the Company resolved to engage the independent registered public accounting firm Privatco CPA Limited (“Privatco”) as the Company’s new independent registered public accountants, which appointment Privatco has accepted.","source_url":"https://www.sec.gov/Archives/edgar/data/1800373/000147793226005892/gdwl_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-29-goldenwell-biotech-4-01"},{"company":"Bright Mountain Media, Inc.","ticker":"BMTM","cik":"0001568385","item":"4.01","form":"8-K/A","filed":"2026-09-29","accession":"0001493152-26-044921","change":"engaged","former_auditor":"WithumSmith+Brown, PC","new_auditor":"Grassi & Co., Certified Public Accountants, P.C.","change_date":"2026-09-21","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1568385/000149315226044921/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 21, 2026, Bright Mountain Media, Inc. (the “Company”) notified WithumSmith+Brown, PC (“Withum”) that it will no longer be retaining Withum as its independent registered public accounting firm to audit the Company’s financial statements, effective immediately. | there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act and the related instructions to that Item) with Withum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 17, 2026, the Company engaged Grassi & Co., Certified Public Accountants, P.C. (“Grassi”) as its new independent registered public accounting firm to audit the Company’s financial statements for the quarter ending September 30, 2026 and the fiscal year ending December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1568385/000149315226044921/form8-ka.htm","record_url":"https://cfotribune.com/disclosures/2026-09-29-bright-mountain-media-4-01"},{"company":"Aspire-Lakewood Holdings, Inc.","ticker":"ASBP","cik":"0001847345","item":"4.01","form":"8-K","filed":"2026-09-29","accession":"0001493152-26-044908","change":"dismissed; engaged","former_auditor":"Turner Stone & Company, LLP","new_auditor":"CBIZ CPAs P.C.","change_date":"2026-09-24","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1847345/000149315226044908/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 24, 2026 Turner Stone & Company, LLP ( “Turner” ) was dismissed by the Audit Committee of the Board of Directors of Aspire-Lakewood Holdings, Inc. (the “Company”) as the Company’s independent registered public accounting firm, effective as of that date. | there were no “disagreements” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304) with Turner on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 24, 2026, the Company’s Audit Committee approved the engagement of CBIZ CPAs P.C. (“CBIZ”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1847345/000149315226044908/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-29-aspire-lakewood-holdings-4-01"},{"company":"Hepion Pharmaceuticals, Inc.","ticker":"HEPA","cik":"0001583771","item":"4.01","form":"8-K","filed":"2026-09-28","accession":"0001493152-26-044432","change":"dismissed; engaged","former_auditor":"Grassi & Co., CPAs, P.C.","new_auditor":"Rosenberg Rich Baker Berman P.A.","change_date":"2026-09-21","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1583771/000149315226044432/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 21, 2026, the audit committee of the Board of Directors of Hepion Pharmaceuticals, Inc. (the “Company”) approved the dismissal of Grassi & Co., CPAs, P.C. (“Grassi”) as the Company’s independent registered public accounting firm and approved the engagement of Rosenberg Rich Baker Berman P.A. (“RRBB”) as the Company’s independent registered public accounting firm | on September 22, 2026, Grassi was informed that it would be dismissed as the Company’s independent registered public accounting firm, effective immediately. | there were no disagreements between the Company and Grassi on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1583771/000149315226044432/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-28-hepion-pharmaceuticals-4-01"},{"company":"Brilliant N.E.V. Corp.","ticker":null,"cik":"0001681769","item":"4.01","form":"8-K","filed":"2026-09-28","accession":"0001520138-26-000399","change":"dismissed; engaged","former_auditor":"Boladale Lawal & Co. (Chartered Accountants)","new_auditor":"TQ International, PLLC","change_date":"2026-09-22","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000399/bnev-20260928_8kex16z1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 22, 2026, the Board of Directors of Origin Tea Inc. (the “Company”), which performs the functions of the Company’s audit committee, approved the dismissal of Boladale Lawal & Co. (Chartered Accountants) (“Boladale”) as the Company’s independent registered public accounting firm, effective September 22, 2026. | there were no disagreements between the Company and Boladale on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 22, 2026, following the dismissal of Boladale, the Board of Directors approved, and the Company engaged, TQ International, PLLC (“TQI”) as the Company’s independent registered public accounting firm","source_url":"https://www.sec.gov/Archives/edgar/data/1681769/000152013826000399/bnev-20260928_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-28-brilliant-n-e-v-4-01"},{"company":"Sadot Group Inc.","ticker":"SDOT","cik":"0001701756","item":"4.01","form":"8-K","filed":"2026-09-25","accession":"0001731122-26-001287","change":"dismissed; engaged","former_auditor":"Kreit & Chiu CPA LLP","new_auditor":"CT International LLP","change_date":"2026-09-22","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1701756/000173112226001287/e7972_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 22, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Sadot Group Inc. (the “Company”) approved the dismissal of Kreit & Chiu CPA LLP (“Kreit & Chiu”) as the Company’s independent registered public accounting firm, effective immediately | there were no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Kreit & Chiu on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 22, 2026, the Audit Committee approved the engagement of CT International LLP (“CT International”) as the Company’s new independent registered public accounting firm, and the Company executed an engagement letter with CT International on that date","source_url":"https://www.sec.gov/Archives/edgar/data/1701756/000173112226001287/e7972_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-25-sadot-group-4-01"},{"company":"Feel The World, Inc.","ticker":null,"cik":"0001690455","item":"4.02","form":"8-K","filed":"2026-09-25","accession":"0001079973-26-001283","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"audited consolidated financial statements as of and for the years ended December 31, 2025 and 2024; unaudited condensed consolidated financial statements as of and for the three-month periods ended March 31, 2026 and 2025","concluded_by":"audit committee","conclusion_date":"2026-09-22","discussed_with_auditor":"not stated","datePrecision":"day","filing_language":"on September 22, 2026, the audit committee of the Company (the “Audit Committee”) concluded, after discussion with the Company’s management | our previously issued (a) audited consolidated financial statements as of and for the years ended December 31, 2025 and 2024 (the “Affected Periods”) and (b) unaudited condensed consolidated financial statements as of and for the three-month periods ended March 31, 2026 and 2025 | should be restated to report all Series A Preferred Stock and Senior Preferred Stock as temporary equity and should no longer be relied upon","source_url":"https://www.sec.gov/Archives/edgar/data/1690455/000107997326001283/ftw_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-25-feel-the-world-4-02"},{"company":"Dragonfly Energy Holdings Corp.","ticker":"DFLI","cik":"0001847986","item":"4.01","form":"8-K","filed":"2026-09-25","accession":"0001493152-26-044337","change":"dismissed; engaged","former_auditor":"CBIZ CPAs P.C.","new_auditor":"MaloneBailey LLP","change_date":"2026-09-25","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1847986/000149315226044337/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 25, 2026, the Audit Committee of the Board of Directors of Dragonfly Energy Holdings Corp. (the “Company”) approved the dismissal of CBIZ CPAs P.C. (“CBIZ CPAs”), the Company’s independent registered public accounting firm, and approved the engagement of MaloneBailey LLP (“MaloneBailey”) as its new independent registered public accounting firm | as of and for the year ended December 31, 2026. As described below, the change in independent registered public accounting firm is not the result of any disagreement with CBIZ CPAs. | there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and CBIZ CPAs on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1847986/000149315226044337/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-25-dragonfly-energy-holdings-4-01"},{"company":"DraftKings Inc.","ticker":"DKNG","cik":"0001883685","item":"4.01","form":"8-K","filed":"2026-09-25","accession":"0001883685-26-000034","change":"dismissed; engaged","former_auditor":"BDO USA, P.C.","new_auditor":"Deloitte & Touche LLP","change_date":"2026-09-23","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1883685/000188368526000034/dkl-150changeinaccountan.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 23, 2026, upon the completion of an evaluation process, the Audit Committee (the “Audit Committee”) of the Board of Directors of DraftKings Inc. (the “Company”) (i) dismissed BDO USA, P.C. (“BDO”) as the Company’s current independent registered public accounting firm | and (ii) appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2027, and related interim periods, subject to completion of Deloitte’s standard client acceptance procedures and execution of an engagement letter, which was executed on September 25, 2026. | there were: (i) no “disagreements” within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1883685/000188368526000034/dkng-20260925.htm","record_url":"https://cfotribune.com/disclosures/2026-09-25-draftkings-4-01"},{"company":"CIM Opportunity Zone Fund, L.P.","ticker":null,"cik":"0001765107","item":"4.01","form":"8-K","filed":"2026-09-25","accession":"0001765107-26-000028","change":"dismissed; engaged","former_auditor":"PricewaterhouseCoopers, LLP","new_auditor":"Deloitte & Touche LLP","change_date":"2026-09-21","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1765107/000176510726000028/letterofpricewaterhousecoo.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 21, 2026, the manager of CIM Opportunity Zone Fund, L.P. (the “Fund”) and CIM Opportunity Zone Fund GP, LLC, a Delaware limited liability company (the “General Partner”) dismissed PricewaterhouseCoopers, LLP (“PwC”) as the Fund’s independent registered public accounting firm. | During the two most recent fiscal years and the subsequent interim period through September 21, 2026, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure | On September 21, 2026, the manager of the Fund and the General Partner approved the appointment of Deloitte & Touche LLP (“Deloitte”) to serve as the Fund’s independent registered public accounting firm to audit the Fund’s consolidated financial statements for the fiscal year ending December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1765107/000176510726000028/cim-20260921.htm","record_url":"https://cfotribune.com/disclosures/2026-09-25-cim-opportunity-zone-fund-4-01"},{"company":"SharonAI Holdings Inc.","ticker":"SHAZ","cik":"0002068385","item":"4.01","form":"8-K","filed":"2026-09-24","accession":"0001493152-26-044154","change":"dismissed; engaged","former_auditor":"HoganTaylor LLP","new_auditor":"Ernst & Young","change_date":"2026-09-20","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2068385/000149315226044154/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 20, 2026, following approval by the Audit Committee (the “Committee”) of the Board of Directors of SharonAI Holdings Inc. (the “Company”), the Company informed HoganTaylor LLP (“HoganTaylor”) that they will not be continuing as the Company’s independent registered public accounting firm. | Also, on and effective as of September 23, 2026, the Committee approved the engagement of Ernst & Young (“EY”) as the Company’s go-forward independent registered public accounting firm for the Company’s fiscal year 2026 audit. | From January 6, 2026 through September 20, 2026, the date of HoganTaylor’s dismissal, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and HoganTaylor on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures","source_url":"https://www.sec.gov/Archives/edgar/data/2068385/000149315226044154/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-24-sharonai-holdings-4-01"},{"company":"DarkPulse, Inc.","ticker":"DPLS","cik":"0000866439","item":"4.01","form":"8-K/A","filed":"2026-09-24","accession":"0001683168-26-007352","change":"dismissed; engaged","former_auditor":"Boladale Lawal & Co.","new_auditor":"M&K CPAS, PLLC","change_date":"2026-09-11","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/866439/000168316826007352/darkpulse_ex1601.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 11, 2026 (the “ Effective Date ”), DarkPulse, Inc., a Delaware corporation (the “ Company ”), dismissed Boladale Lawal & Co. (“ BLC ”) as the Company’s independent registered public accounting firm. | there were no disagreements between the Company and BLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 11, 2026, the Company engaged M&K CPAS, PLLC (“ M&K ”) to serve as the Company’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/866439/000168316826007352/darkpulse_8ka.htm","record_url":"https://cfotribune.com/disclosures/2026-09-24-darkpulse-4-01"},{"company":"IT Tech Packaging, Inc.","ticker":"ITP","cik":"0001358190","item":"4.01","form":"8-K","filed":"2026-09-18","accession":"0001213900-26-101474","change":"resigned","former_auditor":"HCL, PLLC","new_auditor":"documented-unknown","change_date":"2026-09-16","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026101474/ea030597801ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 16, 2026, HCL, PLLC (“HCL”) notified the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of IT Tech Packaging, Inc. (the “Company”) of its resignation as the Company’s independent registered public accounting firm, effective September 16, 2026. | no disagreements arose between the Company and HCL on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | As of the date of this Current Report, the Company has not engaged a successor independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1358190/000121390026101474/ea0305978-8k_ittech.htm","record_url":"https://cfotribune.com/disclosures/2026-09-18-it-tech-packaging-4-01"},{"company":"Gold.com, Inc.","ticker":"GOLD","cik":"0001591588","item":"4.01","form":"8-K","filed":"2026-09-18","accession":"0001193125-26-395292","change":"dismissed; engaged","former_auditor":"Grant Thornton LLP","new_auditor":"KPMG LLP","change_date":"2026-09-14","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1591588/000119312526395292/gold-ex16_1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 14, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Gold.com, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered accounting firm, effective as of that date. | During the fiscal years ended June 30, 2025 and 2026 and the subsequent interim period through September 14, 2026, there have been no disagreements with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 14, 2026, the Audit Committee approved the engagement of KPMG LLP (“KPMG”) to serve as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2027.","source_url":"https://www.sec.gov/Archives/edgar/data/1591588/000119312526395292/gold-20260914.htm","record_url":"https://cfotribune.com/disclosures/2026-09-18-gold-com-4-01"},{"company":"Metal Sky Star Acquisition Corp","ticker":"MSSAF","cik":"0001882464","item":"4.01","form":"8-K","filed":"2026-09-17","accession":"0001493152-26-043070","change":"dismissed","former_auditor":"UHY LLP","new_auditor":"documented-unknown","change_date":"2026-09-04","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1882464/000149315226043070/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 4, 2026, Metal Sky Star Acquisition Corporation (the “Company”) notified UHY LLP (“UHY”) that UHY would be dismissed as the Company’s independent registered public accounting firm. The Audit Committee of the Board of Directors of the Company (the “Audit Committee”) approved the decision to dismiss UHY, which will become effective on September 4, 2026. | the Company has not had any disagreement with UHY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreement, if not resolved to UHY’s satisfaction, would have caused UHY to make reference to the subject matter of the disagreement in its reports on the Company’s financial statements.","source_url":"https://www.sec.gov/Archives/edgar/data/1882464/000149315226043070/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-17-metal-sky-star-acquisition-4-01"},{"company":"Healthy Choice Wellness Corp.","ticker":"HCWC","cik":"0001948864","item":"4.01","form":"8-K","filed":"2026-09-17","accession":"0001493152-26-043135","change":"dismissed; engaged","former_auditor":"UHY LLP","new_auditor":"documented-unknown","change_date":"2026-09-17","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1948864/000149315226043135/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 17, 2026, the Board dismissed UHY LLP | Effective September 17, 2026, Parent engaged CRI as the Company’s independent registered public accounting firm | there were no disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Parent and UHY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1948864/000149315226043135/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-17-healthy-choice-wellness-4-01"},{"company":"SurgePays, Inc.","ticker":"SURG","cik":"0001392694","item":"4.01","form":"8-K","filed":"2026-09-16","accession":"0001493152-26-042938","change":"dismissed; engaged","former_auditor":"TAAD LLP","new_auditor":"Sadler, Gibb & Associates, LLC","change_date":"2026-09-16","disagreements":"none reported","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 16, 2026, SurgePays, Inc. (the “ Company ”) notified TAAD LLP (the “ Former Accounting Firm ”) of its dismissal as the Company’s independent registered public accounting firm. | During the fiscal year ending December 31, 2025, and during the interim period through September 16, 2026, there (i) have been no disagreements with the Former Accounting Firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 11, 2026, the Company engaged Sadler, Gibb & Associates, LLC (the “ New Accounting Firm ”) as its independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1392694/000149315226042938/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-16-surgepays-4-01"},{"company":"East West Ave Acquisition Corp.","ticker":"EWAV","cik":"0002100704","item":"4.01","form":"8-K","filed":"2026-09-10","accession":"0001493152-26-042171","change":"dismissed; engaged","former_auditor":"Fortune CPA, Inc","new_auditor":"Golden Ocean FAC PAC","change_date":"2026-09-08","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2100704/000149315226042171/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 8, 2026, East West Ave Acquisition Corp, a Nevada corporation (the “ Company ” or “ EWAV ”), upon the approval of the board of directors of the Company (the “ Board ”) and the audit committee of the Board (the “ Audit Committee ”), dismissed Fortune CPA, Inc | appointed Golden Ocean FAC PAC (PCAOB ID: 7285) (“ Golden Ocean ”) to serve as its independent registered public accounting firm for the fiscal year ended November 30, 2026. | there were no disagreements with Fortune CPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/2100704/000149315226042171/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-10-east-west-ave-acquisition-4-01"},{"company":"Azio AI Holdings, Inc.","ticker":"AZIO","cik":"0001563568","item":"4.01","form":"8-K","filed":"2026-09-10","accession":"0001437749-26-030077","change":"dismissed; engaged","former_auditor":"Barton CPA, PLLC","new_auditor":"TAAD LLP","change_date":"2026-09-03","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1563568/000143774926030077/ex_1014608.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 3, 2026, the Chair of the Audit Committee of the Board of Directors (the “Audit Committee”) of Azio AI Holdings, Inc., a Delaware corporation (the “Company”), dismissed Barton CPA, PLLC (“Barton”) as the Company’s independent registered public accounting firm. | there were no “disagreements” (within the meaning set forth in Item 304(a)(1)(iv) of Regulation S-K) between the Company and Barton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 8, 2026, the Audit Committee appointed TAAD LLP (“TAAD”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1563568/000143774926030077/adom20260910_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-10-azio-ai-holdings-4-01"},{"company":"SDR Drone, Inc.","ticker":"SDCO","cik":"0001331421","item":"4.02","form":"8-K","filed":"2026-09-09","accession":"0001493152-26-041986","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"the years ended December 31, 2025 and 2024","concluded_by":"management","conclusion_date":"2026-05-27","discussed_with_auditor":"not stated","datePrecision":"day","filing_language":"Management determined that the affected previously issued financial statements for the years ended December 31, 2025 and 2024, and the related audit report, should no longer be relied upon. | The underlying matters were discussed with Integritat CPA and additional procedures were performed. | The Company did not file a Current Report on Form 8-K under Item 4.02 within four business days after each applicable non-reliance determination was made on April 27, and May 27, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1331421/000149315226041986/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-09-sdr-drone-4-02"},{"company":"LEE ENTERPRISES, Inc","ticker":"LEE","cik":"0000058361","item":"4.01","form":"8-K","filed":"2026-09-09","accession":"0000058361-26-000067","change":"dismissed; engaged","former_auditor":"BDO USA, P.C.","new_auditor":"documented-unknown","change_date":"2026-09-02","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/58361/000005836126000067/bdoresponse-changeinaudito.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 2, 2026, upon the completion of a competitive evaluation process in consideration of a potential audit firm rotation, the Audit and Risk Management Committee (the “Audit Committee”) of the Board of Directors of Lee Enterprises, Incorporated (the “Company”) approved the dismissal of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm | there were (i) no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 2, 2026, the Audit Committee approved the appointment of Grant Thornton as the Company’s independent registered public accounting firm for the fiscal year ending September 26, 2027","source_url":"https://www.sec.gov/Archives/edgar/data/58361/000005836126000067/lee-20260902.htm","record_url":"https://cfotribune.com/disclosures/2026-09-09-lee-enterprises-4-01"},{"company":"Blue Laser Fusion, Inc.","ticker":null,"cik":"0001938570","item":"4.01","form":"8-K","filed":"2026-09-09","accession":"0001193125-26-385826","change":"dismissed; engaged","former_auditor":"KNAV CPA LLP","new_auditor":"Frank, Rimerman + Co. LLP","change_date":"2026-09-04","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1938570/000119312526385826/d162976dex161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 4, 2026, the board of directors of the Company approved the engagement of Frank, Rimerman + Co. LLP (“ FRC ”) as the independent registered public accounting firm of the Company | Accordingly, KNAV CPA LLP (“ KNAV ”), Unite Acquisition’s independent registered public accounting firm prior to the closing of the Merger, was informed that it would be dismissed as the Company’s independent registered public accounting firm effective as of September 4, 2026. | there were no disagreements (as defined in Item 304(a)(iv) of Regulation S-K) between Unite Acquisition and KNAV on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1938570/000119312526385826/d162976d8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-09-blue-laser-fusion-4-01"},{"company":"Katapult Holdings, Inc.","ticker":"KPLT","cik":"0001785424","item":"4.01","form":"8-K","filed":"2026-09-04","accession":"0001104659-26-105493","change":"dismissed; engaged","former_auditor":"Grant Thornton LLP","new_auditor":"Elliott Davis, PLLC","change_date":"2026-09-02","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1785424/000110465926105493/tm2624719d2_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 2, 2026, the Audit Committee of the Board of Directors (the “Committee”) of Katapult Holdings, Inc. (the “Company”) approved the dismissal of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately. | there were (i) no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures | On September 2, 2026, the Committee approved the engagement of Elliott Davis, PLLC (“Elliott Davis”) as its new independent registered public accounting firm, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1785424/000110465926105493/tm2624719d2_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-04-katapult-holdings-4-01"},{"company":"Irenic Acquisition Corp.","ticker":"IACQ","cik":"0002122505","item":"4.01","form":"8-K","filed":"2026-09-04","accession":"0001104659-26-105500","change":"dismissed; engaged","former_auditor":"CBIZ CPAs P.C.","new_auditor":"WithumSmith+Brown, PC","change_date":"2026-09-02","disagreements":"not stated","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2122505/000110465926105500/tm2624780d1_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 2, 2026 (the “Dismissal Date”), Irenic Acquisition Corp. (the “Company”) dismissed CBIZ CPAs P.C. (“CBIZ CPAs”) as its independent registered public accounting firm. | The change in independent registered public accounting firm is not the result of any disagreement with CBIZ CPAs. | On September 3, 2026, as approved by the Committee, the Company engaged WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm to audit the Company’s financial statements for the fiscal year ending December 31, 2026","source_url":"https://www.sec.gov/Archives/edgar/data/2122505/000110465926105500/tm2624780d1_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-04-irenic-acquisition-4-01"},{"company":"Hornbeck Offshore Services, Inc.","ticker":"HLX","cik":"0000866829","item":"4.01","form":"8-K","filed":"2026-09-02","accession":"0001193125-26-380348","change":"dismissed; engaged","former_auditor":"documented-unknown","new_auditor":"Ernst & Young LLP","change_date":"2026-09-02","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/866829/000119312526380348/d466077dex161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On September 2, 2026, the audit committee (the “Audit Committee”) of the Company’s board of directors approved the dismissal of KPMG as the Company’s independent registered public accounting firm, effective as of September 2, 2026. | there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On September 2, 2026, the Audit Committee approved the engagement of Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/866829/000119312526380348/d466077d8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-02-hornbeck-offshore-services-4-01"},{"company":"Exascale Labs Holdings Inc.","ticker":"XLAB","cik":"0002109869","item":"4.01","form":"8-K","filed":"2026-09-02","accession":"0001829126-26-009632","change":"dismissed; engaged","former_auditor":"Guangdong Prouden CPAs GP","new_auditor":"HTL International, LLC","change_date":"documented-unknown","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2109869/000182912626009632/exascalelabs_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":null,"filing_language":"PubCo appointed HTL International, LLC as its independent registered public accounting firm to audit PubCo’s consolidated financial statements as of and for the year ending June 30, 2027, effective immediately. | Guangdong Prouden CPAs GP (“ Guangdong Prouden ”), the independent registered public accounting firm for BCAR prior to the Business Combination, was dismissed as of the date of the consummation of the Business Combination. | There were no “disagreements” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Guangdong Prouden on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures","source_url":"https://www.sec.gov/Archives/edgar/data/2109869/000182912626009632/exascalelabs_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-09-02-exascale-labs-holdings-4-01"},{"company":"Ocean Capital Acquisition Corp","ticker":"OCAC","cik":"0001926314","item":"4.01","form":"8-K","filed":"2026-08-31","accession":"0001493152-26-040735","change":"dismissed; engaged","former_auditor":"YCM CPA INC.","new_auditor":"HYYH CPA. LLC","change_date":"2026-08-26","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 26, 2026, Ocean Capital Acquisition Corporation (the “Company”), with the approval of the audit committee (the “Committee”) of the Company’s board of directors (the “Board”) and the Board, dismissed YCM CPA INC. (“YCM”) as the Company’s independent registered public accounting firm, effective immediately. | there were (i) no disagreements with YCM on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of YCM, would have caused YCM to make reference thereto in connection with its reports on the financial statements for such years | On August 27, 2026, with the approval of the Committee and the Board, the Company appointed HYYH CPA. LLC (“HYYH”) as the Company’s independent registered public accounting firm for the fiscal year ended June 30, 2026, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1926314/000149315226040735/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-31-ocean-capital-acquisition-4-01"},{"company":"Northann Corp.","ticker":"NCL","cik":"0001923780","item":"4.01","form":"8-K","filed":"2026-08-31","accession":"0001575872-26-000629","change":"resigned; engaged","former_auditor":"LAO Professionals","new_auditor":"TQ International, PLLC","change_date":"2026-06-08","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"on June 8, 2026, LAO Professionals, an independent registered public accounting firm, resigned as the independent registered public accounting firm of the Company. | On August 26, 2026, the Company’s Audit Committee appointed TQ International, PLLC (“ TQ ”) to be the Company’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1923780/000157587226000629/ncl127_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-31-northann-4-01"},{"company":"Breeze Acquisition Corp. II","ticker":"BREZ","cik":"0002095443","item":"4.02","form":"8-K","filed":"2026-08-31","accession":"0001213900-26-095265","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":null,"concluded_by":"audit committee","conclusion_date":"2026-08-28","discussed_with_auditor":"yes","datePrecision":"day","filing_language":"On August 28, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Breeze Acquisition Corp. II (the “Company”), after discussion with the Company’s independent registered public accounting firm, CBIZ CPAs P.C. (“CBIZ”), and its legal advisors, concluded that the Company’s previously issued audited balance sheet as of May 14, 2026 | should no longer be relied upon due to an error in accounting as described below. | The Audit Committee has discussed the matters disclosed in this Item 4.02 with CBIZ, the Company’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/2095443/000121390026095265/ea0303565-8k_breeze2.htm","record_url":"https://cfotribune.com/disclosures/2026-08-31-breeze-acquisition-corp-ii-4-02"},{"company":"RemSleep Holdings Inc.","ticker":"RMSL","cik":"0001412126","item":"4.01","form":"8-K","filed":"2026-08-28","accession":"0001683168-26-006769","change":"resigned","former_auditor":"Fruci & Associates II, PLLC","new_auditor":"documented-unknown","change_date":"2026-07-17","disagreements":"not stated","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1412126/000168316826006769/remsleep_ex1601.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 17, 2026, Fruci & Associates II, PLLC (“Fruci”), the independent registered public accounting firm of REMSleep Holdings, Inc. (the “Company”), notified the Company of its resignation as the Company’s independent registered public accounting firm, effective July 17, 2026. | Fruci’s resignation was not the result of any disagreement between the Company and Fruci concerning accounting principles or practices, financial statement disclosure, auditing scope or procedure, or any other matter | The Company is currently in the process of completing the engagement of a successor PCAOB-registered independent public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1412126/000168316826006769/remsleep_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-28-remsleep-holdings-4-01"},{"company":"Inhibikase Therapeutics, Inc.","ticker":"IKT","cik":"0001750149","item":"4.01","form":"8-K","filed":"2026-08-26","accession":"0001193125-26-368296","change":"dismissed; engaged","former_auditor":"CohnReznick LLP","new_auditor":"Deloitte & Touche LLP","change_date":"2026-08-21","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1750149/000119312526368296/d904831dex161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 21, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Inhibikase Therapeutics, Inc. (the “Company”) approved the dismissal of CohnReznick LLP (“CohnReznick”) as the Company’s independent registered public accounting firm, effective immediately. | there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) between the Company and CohnReznick on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On August 21, 2026, the Audit Committee appointed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026, with such appointment effective immediately following the dismissal of CohnReznick.","source_url":"https://www.sec.gov/Archives/edgar/data/1750149/000119312526368296/d904831d8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-26-inhibikase-therapeutics-4-01"},{"company":"Webstar Technology Group Inc.","ticker":"WBSR","cik":"0001645155","item":"4.01","form":"8-K/A","filed":"2026-08-24","accession":"0001493152-26-039885","change":"resigned; engaged","former_auditor":"documented-unknown","new_auditor":"Victor Mokuolu, CPA PLLC","change_date":"2026-04-15","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"Pipara resigned as the Company’s independent registered public accounting firm. The Company did not dismiss Pipara. | The Company is not aware that Pipara identified any matter as a disagreement requiring disclosure under Item 304(a)(1)(iv) of Regulation S-K. | Effective April 15, 2026, the Company engaged Victor Mokuolu, CPA PLLC (“VMCPA”) as its independent registered public accounting firm to complete the audit of the Company’s consolidated financial statements for the fiscal year ended December 31, 2025","source_url":"https://www.sec.gov/Archives/edgar/data/1645155/000149315226039885/form8-ka.htm","record_url":"https://cfotribune.com/disclosures/2026-08-24-webstar-technology-group-4-01"},{"company":"Gaucho Group Holdings, Inc.","ticker":null,"cik":"0001559998","item":"4.01","form":"8-K","filed":"2026-08-21","accession":"0001493152-26-039645","change":"dismissed; engaged","former_auditor":"CBIZ CPAs P.C.","new_auditor":"GuzmanGray","change_date":"2026-08-17","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226039645/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"approved the dismissal of CBIZ CPAs P.C. (“CBIZ CPAs”), as its independent registered public accounting firm, effective August 17, 2026. | there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (“Regulation S-K”), and the related instructions thereto, with CBIZ CPAs on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | the Board appointed GuzmanGray as the Company’s new independent registered public accounting firm for the audit of the Company’s consolidated financial statements for the years ended December 31, 2025 and December 31, 2026","source_url":"https://www.sec.gov/Archives/edgar/data/1559998/000149315226039645/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-21-gaucho-group-holdings-4-01"},{"company":"SpringBig Holdings, Inc.","ticker":"SBIG","cik":"0001801602","item":"4.01","form":"8-K","filed":"2026-08-19","accession":"0001213900-26-091652","change":"dismissed; engaged","former_auditor":"WithumSmith+Brown, PC","new_auditor":"Victor Mokuolu, CPA PLLC","change_date":"2026-07-30","disagreements":"none reported","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 30, 2026, the Audit Committee of SpringBig Holdings, Inc. (the “Company”) approved the dismissal of WithumSmith+Brown, PC (“Withum”) as the Company’s independent registered public accounting firm, effective immediately. | there were no disagreements with Withum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures | On July 30, 2026, the Audit Committee of the Company approved the appointment of Victor Mokuolu, CPA PLLC (“VMCPA”) as the Company’s independent registered public accounting firm, effective July 30, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1801602/000121390026091652/ea0302750-8k_spring.htm","record_url":"https://cfotribune.com/disclosures/2026-08-19-springbig-holdings-4-01"},{"company":"Netcapital Inc.","ticker":"NCPL","cik":"0001414767","item":"4.01","form":"8-K","filed":"2026-08-18","accession":"0001493152-26-038853","change":"resigned","former_auditor":"Fruci & Associates II, PLLC","new_auditor":"documented-unknown","change_date":"2026-08-12","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1414767/000149315226038853/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 12, 2026, Fruci & Associates II, PLLC (“Fruci”), the independent registered public accounting firm of Netcapital Inc. (the “Company”), notified the Company that it had resigned as the Company’s independent registered public accounting firm, effective immediately. | Fruci’s resignation was initiated by Fruci and was not the result of a decision by the Audit Committee of the Company’s Board of Directors (the “Audit Committee”) to dismiss Fruci. | During the fiscal years ended April 30, 2025 and April 30, 2026 and the subsequent interim period through August 12, 2026, there were no disagreements between the Company and Fruci on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1414767/000149315226038853/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-18-netcapital-4-01"},{"company":"ResMed Inc","ticker":"RMD","cik":"0000943819","item":"4.01","form":"8-K","filed":"2026-08-17","accession":"0001193125-26-354154","change":"dismissed; engaged","former_auditor":"documented-unknown","new_auditor":"PricewaterhouseCoopers LLP","change_date":"2026-08-13","disagreements":"not stated","auditor_letter":"https://www.sec.gov/Archives/edgar/data/943819/000119312526354154/d292919dex161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 13, 2026, KPMG was dismissed, effective as of that date. | there were no: (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures | On August 13, 2026, after completion of the comprehensive review process, the Audit Committee approved the dismissal of KPMG and appointed PricewaterhouseCoopers LLP (“PwC”) as the Company’s independent registered public accounting firm","source_url":"https://www.sec.gov/Archives/edgar/data/943819/000119312526354154/d292919d8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-17-resmed-4-01"},{"company":"Protopia Global Holdings Inc.","ticker":null,"cik":"0001959585","item":"4.01","form":"8-K","filed":"2026-08-17","accession":"0001829126-26-008939","change":"dismissed; engaged","former_auditor":"BCRG Group","new_auditor":"Simon & Edward LLP","change_date":"2026-08-11","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1959585/000182912626008939/protopiaglobal_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 11, 2026, Protopia Global Holdings Inc., a Cayman Islands exempt company (the “Company”) dismissed BCRG Group (“BCRG”), as the Company’s independent registered public accounting firm, and on the same date, the board of directors of the Company appointed Simon & Edward LLP (“S&E”) as its new independent registered public accounting firm | there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BCRG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures","source_url":"https://www.sec.gov/Archives/edgar/data/1959585/000182912626008939/protopiaglobal_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-17-protopia-global-holdings-4-01"},{"company":"Nocera, Inc.","ticker":"NCRA","cik":"0001756180","item":"4.02","form":"8-K","filed":"2026-08-17","accession":"0001683168-26-006537","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025; unaudited interim condensed consolidated financial statements for the quarterly periods ended March 31, 2025, June 30, 2025, and September 30, 2025","concluded_by":"board","conclusion_date":"2026-08-14","discussed_with_auditor":"yes","datePrecision":"day","filing_language":"On August 14, 2026, the Board of Directors (the “Board”) of Nocera, Inc. (the “Company”), after discussion with management, concluded that the Company’s previously issued consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025 | and the unaudited interim condensed consolidated financial statements for the quarterly periods ended March 31, 2025, June 30, 2025, and September 30, 2025, should no longer be relied upon due to errors identified in those financial statements. | The Board and the Audit Committee of the Board has discussed the matters disclosed in this Item 4.02(a) with its independent registered public accounting firm, SFAI Malaysia PLT.","source_url":"https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/nocera_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-17-nocera-4-02"},{"company":"CIFC Direct Lending Evergreen Fund","ticker":null,"cik":"0002056516","item":"4.01","form":"8-K","filed":"2026-08-17","accession":"0001193125-26-354162","change":"dismissed; engaged","former_auditor":"Deloitte & Touche LLP","new_auditor":"KPMG LLP","change_date":"2026-08-14","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2056516/000119312526354162/ck0002056516-ex16_1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 13, 2026, the Board of Trustees (the “Board”) of CIFC Direct Lending Evergreen Fund (the “Fund”) approved, based on the recommendation of the Fund’s Audit Committee (the “Audit Committee”), the dismissal of Deloitte & Touche LLP (“Deloitte”) as the Fund’s independent registered public accounting firm, effective August 14, 2026. | there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures | the Board engaged KPMG LLP (“KPMG”) to serve as the Fund’s independent registered public accounting firm, effective immediately upon the dismissal of Deloitte as the Fund’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/2056516/000119312526354162/ck0002056516-20260813.htm","record_url":"https://cfotribune.com/disclosures/2026-08-17-cifc-direct-lending-evergreen-fund-4-01"},{"company":"HCW Biologics Inc.","ticker":"HCWB","cik":"0001828673","item":"4.02","form":"8-K","filed":"2026-08-14","accession":"0001493152-26-038240","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"the Company’s previously issued unaudited condensed financial statements as of and for the three months ended March 31, 2026; condensed financial statements as of and for the three months ended March 31, 2026","concluded_by":"audit committee","conclusion_date":"2026-08-10","discussed_with_auditor":"yes","datePrecision":"day","filing_language":"On August 10, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of HCW Biologics Inc. (the “Company”), in consultation with management and the Company’s independent registered public accounting firm, Crowe LLP, concluded that the Company’s previously issued unaudited condensed financial statements as of and for the three months ended March 31, 2026 | included in the Company’s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission (the “SEC”) on May 14, 2026 (the “Original Form 10-Q”), should no longer be relied upon. | The Audit Committee has discussed the matters disclosed in this Form 8-K with Crowe LLP, the Company’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1828673/000149315226038240/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-14-hcw-biologics-4-02"},{"company":"Capital Bancorp Inc","ticker":"CBNK","cik":"0001419536","item":"4.01","form":"8-K","filed":"2026-08-14","accession":"0001419536-26-000114","change":"dismissed; engaged","former_auditor":"Elliott Davis, PLLC","new_auditor":"Crowe LLP","change_date":"2026-08-14","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1419536/000141953626000114/ex161elliottdavisletter.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 14, 2026, Capital Bancorp, Inc., a Maryland corporation (the “Company”) dismissed Elliott Davis, PLLC as the Company’s independent registered public accounting firm, and informed Crowe LLP that the Audit Committee of the Company’s Board of Directors had approved the selection of Crowe LLP | As of the date of this Current Report on Form 8-K, Crowe LLP has been formally engaged as the Company's independent registered public accounting firm. | there have been no (a) disagreements with Elliott Davis, PLLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1419536/000141953626000114/cbnk-20260814.htm","record_url":"https://cfotribune.com/disclosures/2026-08-14-capital-bancorp-4-01"},{"company":"Eco Science Solutions, Inc.","ticker":"ESSI","cik":"0001490873","item":"4.01","form":"8-K","filed":"2026-08-13","accession":"0001477932-26-004974","change":"dismissed; engaged","former_auditor":"Fruci & Associates II, PLLC","new_auditor":"Dylan Floyd Accounting & Consulting","change_date":"2026-08-10","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1490873/000147793226004974/essi_ex161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 10, 2026, the Board of Directors of Eco Science Solutions, Inc. (the “Company”), upon the recommendation of the Audit Committee of the Board of Directors, approved the dismissal of Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm, effective immediately. | there were no disagreements with Fruci on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On August 10, 2026, the Board of Directors of the Company, upon the recommendation of the Audit Committee of the Board of Directors, approved the appointment and engagement of Dylan Floyd Accounting & Consulting (PCAOB ID: 6235) (“Dylan Floyd”) as the Company’s independent registered public accounting firm, effective immediately","source_url":"https://www.sec.gov/Archives/edgar/data/1490873/000147793226004974/essi_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-13-eco-science-solutions-4-01"},{"company":"Shepherd's Finance, LLC","ticker":null,"cik":"0001544190","item":"4.01","form":"8-K","filed":"2026-08-12","accession":"0001493152-26-037454","change":"engaged","former_auditor":"BDO USA, P.C.","new_auditor":"Schneider Downs & Co., Inc.","change_date":"2026-08-10","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1544190/000149315226037454/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 10, 2026, Shepherd’s Finance, LLC (the “Registrant”) notified BDO USA, P.C. (“BDO”) that it will no longer be retaining BDO as its independent registered public accounting firm to audit the Registrant’s financial statements, effective immediately. | During the Registrant’s two most recent fiscal years and the subsequent interim periods through August 10, 2026, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act and the related instructions to that Item) with BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On August 10, 2026, the Registrant engaged Schneider Downs & Co., Inc. (“Schneider Downs”) as its new independent registered public accounting firm to audit the Registrant’s financial statements for the fiscal year ending December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1544190/000149315226037454/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-12-shepherd-s-finance-4-01"},{"company":"Capstone Holding Corp.","ticker":"CAPS","cik":"0000887151","item":"4.02","form":"8-K","filed":"2026-08-12","accession":"0001437749-26-027149","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"the three and six months ended June 30, 2025","concluded_by":"documented-unknown","conclusion_date":"2026-08-07","discussed_with_auditor":"yes","datePrecision":"day","filing_language":"On August 7, 2026, the Chief Financial Officer of Capstone Holding Corp. (the “Company”) concluded that the Company’s previously issued unaudited condensed consolidated financial statements for the three and six months ended June 30, 2025 | should no longer be relied upon with respect to the weighted average number of common shares outstanding and the related basic and diluted net loss per share. | The Audit Committee and management have discussed the matters disclosed in this Item 4.02(a) with GBQ Partners LLC, the Company’s independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/887151/000143774926027149/caps20260807_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-12-capstone-holding-4-02"},{"company":"Free Flow USA, Inc.","ticker":"FFLO","cik":"0001543652","item":"4.01","form":"8-K","filed":"2026-08-11","accession":"0001096906-26-001191","change":"resigned; engaged","former_auditor":"BCRG Group, Inc.","new_auditor":"GSKCA & Associates","change_date":"2026-08-05","disagreements":"none reported","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 5, 2026, BCRG Group, Inc. (PCAOB ID 7158) (“BCRG”) resigned as the independent registered public accounting firm of Free Flow USA Inc. | On August 10, 2026, the Board of Directors of the Company approved the engagement of GSKCA & Associates (“GSKCA”) as the Company’s new independent registered public accounting firm, effective immediately. | there were no disagreements between the Company and BCRG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1543652/000109690626001191/fflo-20260811_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-11-free-flow-usa-4-01"},{"company":"National Energy Services Reunited Corp.","ticker":"NESR","cik":"0001698514","item":"4.01","form":"8-K","filed":"2026-08-10","accession":"0001493152-26-036716","change":"dismissed; engaged","former_auditor":"Grant Thornton Audit and Accounting Limited (Dubai Branch)","new_auditor":"PricewaterhouseCoopers Limited Partnership Dubai Branch","change_date":"2026-08-04","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1698514/000149315226036716/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"on August 4, 2026, the Audit Committee approved the dismissal of Grant Thornton Audit and Accounting Limited (Dubai Branch) (“GT”) as the Company’s independent registered public accounting firm | there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and GT on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | The Audit Committee also approved on August 4, 2026, the appointment of PricewaterhouseCoopers Limited Partnership Dubai Branch (“PwC”) as its independent registered public accounting firm","source_url":"https://www.sec.gov/Archives/edgar/data/1698514/000149315226036716/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-10-national-energy-services-reunited-4-01"},{"company":"Virtuix Holdings Inc.","ticker":"VTIX","cik":"0001606242","item":"4.01","form":"8-K","filed":"2026-08-06","accession":"0001213900-26-085942","change":"engaged","former_auditor":"M&K CPAS, PLLC","new_auditor":"EisnerAmper LLP","change_date":"2026-08-04","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1606242/000121390026085942/ea030087101ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 4, 2026, the Company entered into an engagement letter with EisnerAmper LLP (\"EisnerAmper\"), pursuant to which EisnerAmper was engaged as the Company's independent registered public accounting firm for the fiscal year ending March 31, 2027. | In connection with such engagement, M&K CPAS, PLLC (\"M&K\") ceased serving as the Company's independent registered public accounting firm, effective upon execution of the engagement letter. | there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and M&K on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1606242/000121390026085942/ea0300871-8k_virtuix.htm","record_url":"https://cfotribune.com/disclosures/2026-08-06-virtuix-holdings-4-01"},{"company":"Nexentis Technologies Inc.","ticker":"NXTS","cik":"0001789192","item":"4.01","form":"8-K","filed":"2026-08-06","accession":"0001493152-26-036335","change":"dismissed; engaged","former_auditor":"Somekh Chaikin, a member firm of KPMG International","new_auditor":"Brightman Almagor Zohar & Co., a firm in the Deloitte Global Network","change_date":"2026-08-06","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1789192/000149315226036335/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 6, 2026, the board of directors (the “Board”) and audit committee of the Board (the “Audit Committee”) of Nexentis Technologies Inc. (the “Company”) approved the dismissal of Somekh Chaikin, a member firm of KPMG International (“KPMG Israel”), as its independent registered public accounting firm, effective on August 6, 2026. | there were no disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended (“Regulation S-K”) and the related instructions thereto, with KPMG Israel on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On August 6, 2026, the Board and Audit Committee appointed Brightman Almagor Zohar & Co., a firm in the Deloitte Global Network (“Deloitte Israel”), as the Company’s new independent registered public accounting firm, for the audit of the Company’s consolidated financial statements for the year ended December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1789192/000149315226036335/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-06-nexentis-technologies-4-01"},{"company":"Securetech Innovations, Inc.","ticker":"SCTH","cik":"0001703157","item":"4.02","form":"8-K","filed":"2026-08-05","accession":"0001017386-26-000096","change":null,"former_auditor":null,"new_auditor":null,"change_date":null,"disagreements":null,"auditor_letter":null,"periods":"the fiscal year ended December 31, 2025; the six months ended June 30, 2025; the nine months ended September 30, 2025; the three months ended March 31, 2026","concluded_by":"documented-unknown","conclusion_date":"2026-07-31","discussed_with_auditor":"not stated","datePrecision":"day","filing_language":"On July 31, 2026, the Board of Directors, which is acting in the absence of an audit committee, after discussion with GCCPA, concluded that the Company’s previously issued financial statements for the fiscal year ended December 31, 2025, and for the interim periods for the six months ended June 30, 2025, | the nine months ended September 30, 2025 and the three months ended March 31, 2026 (the “Affected Periods”), should no longer be relied upon | This determination was discussed with GCCPA, who concurred with the Company’s conclusion that the financial statements for the Affected Periods should not be relied upon.","source_url":"https://www.sec.gov/Archives/edgar/data/1703157/000101738626000096/scth_form8k08052026.htm","record_url":"https://cfotribune.com/disclosures/2026-08-05-securetech-innovations-4-02"},{"company":"Eagle Nuclear Energy Corp.","ticker":"NUCL","cik":"0002089283","item":"4.01","form":"8-K","filed":"2026-08-05","accession":"0001104659-26-091278","change":"engaged","former_auditor":"documented-unknown","new_auditor":"CBIZ CPAs P.C.","change_date":"2026-08-05","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"on August 4, 2026, the audit committee of the board of directors (the “Board”) of Eagle Nuclear Energy Corp. (the “Company”) approved the engagement of CBIZ CPAs P.C. (“CBIZ CPAs”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending November 30, 2026. | On August 5, 2026, CBIZ CPAs confirmed that such client acceptance procedures were complete, and the Company formally engaged CBIZ CPAs as its independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/2089283/000110465926091278/tm2622345d1_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-05-eagle-nuclear-energy-4-01"},{"company":"Alexander Tech Corp","ticker":null,"cik":"0001347491","item":"4.01","form":"8-K/A","filed":"2026-08-05","accession":"0001347491-26-000016","change":"dismissed; resigned; engaged","former_auditor":"FRUCI & ASSOCIATES II, PLLC","new_auditor":"PG Accountants LLC","change_date":"2026-02-27","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1347491/000134749126000016/resignationletter-alexandert.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On February 27, 2026, FRUCI & ASSOCIATES II, PLLC was dismissed as the Company's independent registered public accounting firm. FRUCI & ASSOCIATES II, PLLC, has submitted his resignation letter herein. | there have been no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with FRUCI & ASSOCIATES II, PLLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On February 27, 2026, the Board of Directors approved the dismissal of FRUCI & ASSOCIATES II, PLLC , and the appointment of PG Accountants LLC (\"PG\") as the Company's new independent registered public accounting firm, effective immediately","source_url":"https://www.sec.gov/Archives/edgar/data/1347491/000134749126000016/f6.form8k2.htm","record_url":"https://cfotribune.com/disclosures/2026-08-05-alexander-tech-4-01"},{"company":"Eagle Nuclear Energy Corp.","ticker":"NUCL","cik":"0002089283","item":"4.01","form":"8-K","filed":"2026-08-04","accession":"0001104659-26-090463","change":"resigned; engaged","former_auditor":"Adeptus Partners, LLC","new_auditor":"CBIZ CPAs P.C.","change_date":"2026-07-29","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2089283/000110465926090463/tm2622177d1_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 29, 2026, Eagle Nuclear Energy Corp. (the “Company”) received written notice from Adeptus Partners, LLC (“Adeptus”) that Adeptus resigned as the Company’s independent registered public accounting firm, effective July 29, 2026. | there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Adeptus on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On August 4, 2026, the audit committee of the board of directors of the Company (the “Board”) approved the engagement of CBIZ CPAs P.C. (“CBIZ”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending November 30, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/2089283/000110465926090463/tm2622177d1_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-04-eagle-nuclear-energy-4-01"},{"company":"Obsidian Therapeutics, Inc.","ticker":"OBX","cik":"0002130606","item":"4.01","form":"8-K","filed":"2026-08-03","accession":"0001193125-26-330810","change":"engaged","former_auditor":"documented-unknown","new_auditor":"KPMG LLP","change_date":"2026-08-03","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On August 3, 2026, the Audit Committee recommended, and the Board subsequently approved, the engagement of KPMG LLP (“KPMG”) as the independent registered public accounting firm of the Parent to audit the consolidated financial statements of the Parent as of and for the year ended December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/2130606/000119312526330810/d309963d8k.htm","record_url":"https://cfotribune.com/disclosures/2026-08-03-obsidian-therapeutics-4-01"},{"company":"Vertical Data Inc.","ticker":"VDTA","cik":"0002033264","item":"4.01","form":"8-K/A","filed":"2026-07-30","accession":"0001493152-26-035298","change":"dismissed; engaged","former_auditor":"BCRG Group","new_auditor":"Simon & Edward LLP","change_date":"2026-06-24","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2033264/000149315226035298/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"on June 24, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BCRG as the Company’s independent registered public accounting firm and approved the appointment of S&E as the Company’s new independent registered public accounting firm. | there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BCRG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures | Simon & Edward LLP (“S&E”) acquired, effective as of June 15, 2026, the attest business of BCRG Group (“BCRG”).","source_url":"https://www.sec.gov/Archives/edgar/data/2033264/000149315226035298/form8-ka.htm","record_url":"https://cfotribune.com/disclosures/2026-07-30-vertical-data-4-01"},{"company":"Smartbird, Inc.","ticker":"BIRD","cik":"0001653909","item":"4.01","form":"8-K","filed":"2026-07-29","accession":"0001437749-26-024887","change":"dismissed; engaged","former_auditor":"Deloitte & Touche LLP","new_auditor":"BPM LLP","change_date":"2026-07-28","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1653909/000143774926024887/ex_994540.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 28, 2026, the Audit Committee of the Board of Directors of Smartbird, Inc. (the “Company”) dismissed Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm. | there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures | On July 28, 2026, following a competitive request-for-proposal process, the Audit Committee of the Board of Directors approved the engagement of BPM LLP (“BPM”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/1653909/000143774926024887/bird20260708_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-29-smartbird-4-01"},{"company":"House of Doge Inc.","ticker":"HODO","cik":"0001903595","item":"4.01","form":"8-K","filed":"2026-07-29","accession":"0001213900-26-082817","change":"dismissed; engaged","former_auditor":"CBIZ CPAs P.C.","new_auditor":"documented-unknown","change_date":"2026-07-23","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026082817/ea029962501ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 23, 2026, the Audit Committee (“the Committee”) of the Board of Directors of House of Doge Inc. (the “Company”) recommended and the Board of Directors approved the dismissal of CBIZ CPAs P.C. (“CBIZ”) as the Company’s independent registered public accounting firm, effective as of such date. | there were no disagreements, as defined in Item 304(a)(1)(iv) of Regulation S-K, between the Company and CBIZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On July 23, 2026 the Board of Directors approved the engagement of Davidson as the Company’s independent registered public accounting firm, effective as of such date.","source_url":"https://www.sec.gov/Archives/edgar/data/1903595/000121390026082817/ea0299625-8k_house.htm","record_url":"https://cfotribune.com/disclosures/2026-07-29-house-of-doge-4-01"},{"company":"American Resources Corp","ticker":"AREC","cik":"0001590715","item":"4.01","form":"8-K/A","filed":"2026-07-29","accession":"0001477932-26-004585","change":"dismissed; engaged","former_auditor":"GreenGrowth CPA’s","new_auditor":"UHY LLP","change_date":"2026-06-30","disagreements":"none reported","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On June 30, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of American Resources Corporation (or the “Company”) approved the dismissal of GreenGrowth CPA’s (“GreenGrowth”) as the Company’s independent registered public accounting firm. | there were no “disagreements” with GreenGrowth on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure | On July 11, 2026, the Audit Committee approved the appointment of UHY LLP (“UHY”) as the Company’s new independent public accounting firm, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1590715/000147793226004585/arec_8ka.htm","record_url":"https://cfotribune.com/disclosures/2026-07-29-american-resources-4-01"},{"company":"SemiLEDs Corp","ticker":"LEDS","cik":"0001333822","item":"4.01","form":"8-K","filed":"2026-07-27","accession":"0001193125-26-316757","change":"engaged","former_auditor":"YCM CPA INC.","new_auditor":"DLEE Accountancy, Inc.","change_date":"2026-07-27","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/leds-ex16_1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"the audit committee of the board of directors of the Company (the “Audit Committee”) engaged DLEE Accountancy, Inc. (“ DLEE ”) as the Company’s new independent registered public accounting firm | Following the expiration of the engagement with YCM CPA INC. (“YCM”), the Company’s independent registered public accounting firm, on July 27, 2026, | we had no disagreements with YCM on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1333822/000119312526316757/leds-20260727.htm","record_url":"https://cfotribune.com/disclosures/2026-07-27-semileds-4-01"},{"company":"PetVivo Holdings, Inc.","ticker":"PETV","cik":"0001512922","item":"4.01","form":"8-K","filed":"2026-07-27","accession":"0001493152-26-034762","change":"resigned; engaged","former_auditor":"Stephano Slack LLC","new_auditor":"GuzmanGray, A Professional Accountancy Corporation","change_date":"2026-07-02","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1512922/000149315226034762/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 23, 2026, Stephano Slack LLC (“Stephano Slack”) informed us of their resignation, effective July 2, 2026, from its role as independent registered public accounting firm for PetVivo Holdings, Inc. | there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Stephano Slack on any matter of accounting principles or practices. | On July 23, 2026, upon approval by the Audit Committee, the Company engaged GuzmanGray, A Professional Accountancy Corporation (“GuzmanGray”), effective as of such date, as the Company’s new independent registered public accounting firm","source_url":"https://www.sec.gov/Archives/edgar/data/1512922/000149315226034762/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-27-petvivo-holdings-4-01"},{"company":"Papaya Growth Opportunity Corp. I","ticker":null,"cik":"0001894057","item":"4.01","form":"8-K","filed":"2026-07-27","accession":"0001104659-26-086739","change":"declined to stand for re-appointment; engaged","former_auditor":"documented-unknown","new_auditor":"Malone Bailey, LLP","change_date":"2026-07-22","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1894057/000110465926086739/tm2621247d1_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"on July 22, 2026, the Former Auditor notified us of its decision to decline to stand for re-election as our independent registered public accounting firm effective immediately. | there were no “disagreements” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) between the Company and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure | The Audit Committee has appointed Malone Bailey, LLP (the “New Auditor”) as the Company’s new independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1894057/000110465926086739/tm2621247d1_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-27-papaya-growth-opportunity-corp-i-4-01"},{"company":"IPALCO Enterprises, Inc.","ticker":null,"cik":"0000728391","item":"4.01","form":"8-K","filed":"2026-07-27","accession":"0000728391-26-000037","change":"dismissed; engaged","former_auditor":"Ernst & Young LLP","new_auditor":"KPMG LLP","change_date":"2026-07-23","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/728391/000072839126000037/ipalco8-k72726exhibit161.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 23, 2026, the Board of Directors (the “Board”) of IPALCO Enterprises, Inc. (the “Company”), a subsidiary of The AES Corporation (“AES”), dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm | there were no (i) disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) between the Company and EY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure | on July 23, 2026, the Board engaged KPMG LLP (“KPMG”) as the independent registered public accounting firm for the Company for the fiscal year ending December 31, 2026, effective with EY’s dismissal upon the filing of the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2026.","source_url":"https://www.sec.gov/Archives/edgar/data/728391/000072839126000037/cik0000728391-20260723.htm","record_url":"https://cfotribune.com/disclosures/2026-07-27-ipalco-enterprises-4-01"},{"company":"Arax Holdings Corp","ticker":null,"cik":"0001566243","item":"4.01","form":"8-K","filed":"2026-07-27","accession":"0001753926-26-001232","change":"dismissed; engaged","former_auditor":"Fruci & Associates II, PLLC","new_auditor":"Shah Teelani & Associates","change_date":"2026-07-22","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 22, 2026, the Board of Directors of Arax Holdings Corp. (the “Company”) dismissed Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm, effective immediately. | there were no: (1) disagreements with Fruci on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure | On July 23, 2026, the Board of Directors of the Company engaged Shah Teelani & Associates as the Company’s new independent registered public accounting firm, effective immediately.","source_url":"https://www.sec.gov/Archives/edgar/data/1566243/000175392626001232/g085817_8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-27-arax-holdings-4-01"},{"company":"Starfighters Space, Inc.","ticker":"FJET","cik":"0001947016","item":"4.01","form":"8-K","filed":"2026-07-24","accession":"0001062993-26-003826","change":"engaged","former_auditor":"documented-unknown","new_auditor":"CBIZ CPAs P.C.","change_date":"2026-07-22","disagreements":"not stated","auditor_letter":null,"periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 22, 2026, the Audit Committee of the Board of Directors of Starfighters Space, Inc. (the \" Company \") engaged CBIZ CPAs P.C. (\" CBIZ CPAs \") as the Company's new independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1947016/000106299326003826/form8k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-24-starfighters-space-4-01"},{"company":"Laser Photonics Corp","ticker":"LASE","cik":"0001807887","item":"4.01","form":"8-K","filed":"2026-07-24","accession":"0001493152-26-034532","change":"engaged","former_auditor":"Weinberg & Company, P.A.","new_auditor":"Rosenfield & Company, PLLC","change_date":"2026-07-20","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1807887/000149315226034532/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 20, 2026, after review and recommendation of the Audit Committee of the Board of Directors of the registrant (the “Company”), the Company appointed Rosenfield & Company, PLLC (“Rosenfield”) to replace Weinberg & Company, P.A. (“Weinberg & Company”) as the Company’s new independent registered public accounting firm | there were no (i) disagreements with Weinberg & Company on any matter of accounting principles or practices, financial statement disclosures or procedures, which disagreements if not resolved to Weinberg & Company’s satisfaction would have caused Weinberg & Company to make reference to the subject matter of the disagreement","source_url":"https://www.sec.gov/Archives/edgar/data/1807887/000149315226034532/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-24-laser-photonics-4-01"},{"company":"Freenome, Inc.","ticker":"PCSC","cik":"0002017526","item":"4.01","form":"8-K","filed":"2026-07-24","accession":"0001140361-26-029471","change":"dismissed; engaged","former_auditor":"WithumSmith+Brown, PC","new_auditor":"Ernst & Young LLP","change_date":"2026-07-20","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/2017526/000114036126029471/ef20078324_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 20, 2026, the New Freenome Board dismissed WithumSmith+Brown, PC (“Withum”), the independent registered public accounting firm of PCSC prior to the Business Combination, as the independent registered public accounting firm of New Freenome. | there were no (i) disagreements with Withum on any matter of accounting principles or practices, financial statement disclosures or auditing scope or procedures | On July 20, 2026, the New Freenome Board approved the engagement of Ernst & Young LLP (“EY”) as the independent registered public accounting firm of New Freenome","source_url":"https://www.sec.gov/Archives/edgar/data/2017526/000114036126029471/ef20078324_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-24-freenome-4-01"},{"company":"BOXABL Inc.","ticker":"BXBL","cik":"0001906364","item":"4.01","form":"8-K","filed":"2026-07-23","accession":"0001493152-26-034441","change":"dismissed; engaged","former_auditor":"Fruci & Associates II, PLLC","new_auditor":"CBIZ CPAs P.C.","change_date":"documented-unknown","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1906364/000149315226034441/ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":null,"filing_language":"the Combined Company appointed CBIZ CPAs P.C. as its independent registered public accounting firm to audit the Combined Company’s consolidated financial statements as of and for the year ending December 31, 2026. | Fruci & Associates II, PLLC, the independent registered public accounting firm for FGMC prior to the Business Combination (“ Fruci ”), was dismissed as of the date of the consummation of the Business Combination. | There were no “disagreements” (as such term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Fruci on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures","source_url":"https://www.sec.gov/Archives/edgar/data/1906364/000149315226034441/form8-k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-23-boxabl-4-01"},{"company":"Flag Ship Acquisition Corp","ticker":"FSHP","cik":"0001850059","item":"4.01","form":"8-K","filed":"2026-07-21","accession":"0001829126-26-007693","change":"dismissed; engaged","former_auditor":"MaloneBailey LLP","new_auditor":"Wei, Wei & Co., LLP","change_date":"2026-07-20","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1850059/000182912626007693/flagshipacq_ex16-1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 20, 2026, the Audit Committee of the Board of Directors (the “Audit Committee”) of Flag Ship Acquisition Corporation (the “Company”) approved the engagement of Wei, Wei & Co., LLP as the Company’s new independent registered public accounting firm for the year ending December 31, 2026, effective as of such date. | In connection with the selection of Wei, Wei & Co., LLP, the Audit Committee dismissed MaloneBailey LLP (“MaloneBailey”) as the Company’s independent registered public accounting effective July 20, 2026. | there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) with MaloneBailey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure","source_url":"https://www.sec.gov/Archives/edgar/data/1850059/000182912626007693/flagshipacq_8k.htm","record_url":"https://cfotribune.com/disclosures/2026-07-21-flag-ship-acquisition-4-01"},{"company":"American Well Corp","ticker":"AMWL","cik":"0001393584","item":"4.01","form":"8-K","filed":"2026-07-21","accession":"0001193125-26-309112","change":"dismissed; engaged","former_auditor":"PricewaterhouseCoopers LLP","new_auditor":"BDO USA, P.C.","change_date":"2026-07-14","disagreements":"none reported","auditor_letter":"https://www.sec.gov/Archives/edgar/data/1393584/000119312526309112/amwl-ex16_1.htm","periods":null,"concluded_by":null,"conclusion_date":null,"discussed_with_auditor":null,"datePrecision":"day","filing_language":"On July 14, 2026, the Audit Committee of the board of directors of American Well Corporation (the “Company”) dismissed PricewaterhouseCoopers LLP (the “Former Auditor”) as the Company’s independent registered public accounting firm. | there were no “disagreements” (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) between the Company and the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure | On July 14, 2026, the Audit Committee appointed BDO USA, P.C. (the “New Auditor”) as the Company’s new independent registered public accounting firm.","source_url":"https://www.sec.gov/Archives/edgar/data/1393584/000119312526309112/amwl-20260714.htm","record_url":"https://cfotribune.com/disclosures/2026-07-21-american-well-4-01"}]}