Non-reliance and restatements

2026-11-13 · Item 4.02 · Non-reliance

Panamera Holdings Corp: non-reliance on previously issued financial statements, November 13, 2026

the Non-Reliance Periods; Annual Report on Form 10-K for the fiscal year ended July 31, 2025

2026-11-13 · Item 4.02 · Non-reliance

CONX Corp.: non-reliance on previously issued financial statements

consolidated statement of cash flows for the year ended December 31, 2024

2026-11-09 · Item 4.02 · Non-reliance

Gores Holdings X, Inc. / CI: non-reliance on previously issued financial statements

the Company’s unaudited condensed financial statements for the three months ended September 30, 2025

2026-11-09 · Item 4.02 · Non-reliance

AAON, Inc.: non-reliance on previously issued financial statements

unaudited condensed consolidated financial statements included in its Quarterly Reports on Form 10-Q for the periods ended March 31, 2026 and June 30, 2026

2026-11-03 · Item 4.02 · Non-reliance

Driven Brands Holdings Inc.: non-reliance on previously issued financial statements, November 3, 2026

periods: see the filing

2026-10-26 · Item 4.02 · Non-reliance

Panamera Holdings Corp: non-reliance on previously issued financial statements, October 26, 2026

audited consolidated financial statements as of and for the fiscal years ended July 31, 2025, 2024, 2023 and 2022; unaudited condensed consolidated financial statements for the quarterly periods ended April 30, 2022 through April 30, 2026

2026-10-19 · Item 4.02 · Non-reliance

Apogee Acquisition Corp: non-reliance on previously issued financial statements

the Company’s previously issued unaudited condensed financial statements and other financial data included in the Q2 10-Q

2026-10-15 · Item 4.02 · Non-reliance

Globaltek Ventures, Inc.: non-reliance on previously issued financial statements

periods: see the filing

2026-10-13 · Item 4.02 · Non-reliance

EON Resources Inc.: non-reliance on previously issued financial statements, October 13, 2026

the Company’s 2025 Form 10-K filed with the SEC on September 28, 2026 (the “Affected Period”)

2026-10-08 · Item 4.02 · Non-reliance

Sports Entertainment Gaming Global Corp: non-reliance on previously issued financial statements

the financial statements for the quarters ended March 31, 2022, June 30, 2022, and September 30, 2022

2026-09-25 · Item 4.02 · Non-reliance

Feel The World, Inc.: non-reliance on previously issued financial statements

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

2026-09-09 · Item 4.02 · Non-reliance

SDR Drone, Inc.: non-reliance on previously issued financial statements

the years ended December 31, 2025 and 2024

2026-08-31 · Item 4.02 · Non-reliance

Breeze Acquisition Corp. II: non-reliance on previously issued financial statements

periods: see the filing

2026-08-17 · Item 4.02 · Non-reliance

Nocera, Inc.: non-reliance on previously issued financial statements

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

2026-08-14 · Item 4.02 · Non-reliance

HCW Biologics Inc.: non-reliance on previously issued financial statements

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

2026-08-12 · Item 4.02 · Non-reliance

Capstone Holding Corp.: non-reliance on previously issued financial statements

the three and six months ended June 30, 2025

2026-08-06 · Item 4.02 · Non-reliance

CreditRiskMonitor.com, Inc.: non-reliance on previously issued financial statements

unaudited condensed financial statements as of and for the quarterly periods ended (i) June 30, 2025, (ii) September 30, 2025 and 2024, and (iii) March 31, 2026 and 2025; audited financial statements as of and for the fiscal years ended December 31, 2025 and 2024

2026-08-05 · Item 4.02 · Non-reliance

Securetech Innovations, Inc.: non-reliance on previously issued financial statements

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

2026-07-20 · Item 4.02 · Non-reliance

Adapti, Inc.: non-reliance on previously issued financial statements

the quarters ended September 30, 2025 and December 31, 2025

2026-07-17 · Item 4.02 · Non-reliance

Trans American Aquaculture, Inc: non-reliance on previously issued financial statements

periods: see the filing

2026-07-15 · Item 4.02 · Non-reliance

High Wire Networks, Inc.: non-reliance on previously issued financial statements

periods: see the filing

2026-07-15 · Item 4.02 · Non-reliance

BayFirst Financial Corp.: non-reliance on previously issued financial statements

consolidated financial statements as of and for the years ended December 31, 2024, and December 31, 2025; the quarter ended March 31, 2026

2026-06-24 · Item 4.02 · Non-reliance

Crypto Co: non-reliance on previously issued financial statements

the Company’s previously issued audited financial statements for the fiscal year ended December 31, 2024

2026-06-22 · Item 4.02 · Non-reliance

Redox International Group, Corp.: non-reliance on previously issued financial statements

unaudited interim financial statements for the quarterly periods ended August 31, 2024 and November 30, 2024

2026-06-22 · Item 4.02 · Non-reliance

AeroVironment Inc: non-reliance on previously issued financial statements

the previously issued unaudited condensed consolidated financial statements filed in its Quarterly Report on Form 10-Q for the three and nine months ended January 31, 2026

2026-06-04 · Item 4.02 · Non-reliance

Gulf Resources, Inc.: non-reliance on previously issued financial statements

periods: see the filing

2026-06-02 · Item 4.02 · Non-reliance

U.S. Global Investors, Inc.: non-reliance on previously issued financial statements

the Company’s previously issued consolidated financial statements as of and for the three and nine months ended March 31, 2026

2026-05-27 · Item 4.02 · Non-reliance

Goldenwell Biotech, Inc.: non-reliance on previously issued financial statements

the financial statements filed with the March 31, 2025 Form 10-Q; the June 30, 2025 Form 10-Q; the September 30, 2025 Form 10-Q

2026-05-19 · Item 4.02 · Non-reliance

BestGofer Inc.: non-reliance on previously issued financial statements

the Company’s previously issued unaudited interim financial statements for the three months ended February 28, 2026

2026-05-18 · Item 4.02 · Non-reliance

CleanCore Solutions, Inc.: non-reliance on previously issued financial statements

unaudited condensed consolidated financial statements included in the Company’s Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2026

2026-05-12 · Item 4.02 · Non-reliance

Hub Group, Inc.: non-reliance on previously issued financial statements, May 12, 2026

2023 (the “2023 Financial Statements”)

2026-05-07 · Item 4.02 · Non-reliance

Clean Energy Technologies, Inc.: non-reliance on previously issued financial statements

the fiscal periods between January 1, 2022, and September 30, 2025

2026-05-01 · Item 4.02 · Non-reliance · amended

La Rosa Holdings Corp.: non-reliance on previously issued financial statements

periods: see the filing

2026-04-29 · Item 4.02 · Non-reliance

Stablecoin Development Corp: non-reliance on previously issued financial statements

the Company’s previously issued audited consolidated financial statements for the year ended December 31, 2025

2026-04-21 · Item 4.02 · Non-reliance

PreAxia Health care Payment Systems Inc.: non-reliance on previously issued financial statements

the three months ended August 31, 2025

2026-04-14 · Item 4.02 · Non-reliance

SunPower Inc.: non-reliance on previously issued financial statements

the thirteen weeks ended March 30, 2025; the thirteen and twenty-six weeks ended June 29, 2025; the thirteen and thirty-nine weeks ended September 28, 2025

2026-04-14 · Item 4.02 · Non-reliance

Rain Enhancement Technologies Holdco, Inc.: non-reliance on previously issued financial statements

periods: see the filing

2026-04-14 · Item 4.02 · Non-reliance

Arrive AI Inc.: non-reliance on previously issued financial statements

quarters ended September 30, 2025 and June 30, 2025

2026-03-24 · Item 4.02 · Non-reliance

Solidion Technology Inc.: non-reliance on previously issued financial statements, March 24, 2026

audited financial statements as of and for the year ended December 31, 2024 and related audit report as well as the interim periods within that year

2026-03-12 · Item 4.02 · Non-reliance

Genie Energy Ltd.: non-reliance on previously issued financial statements

the years ended December 31, 2024 and December 31, 2023

2026-03-09 · Item 4.02 · Non-reliance

Universal Logistics Holdings, Inc.: non-reliance on previously issued financial statements

periods: see the filing

2026-03-03 · Item 4.02 · Non-reliance

Century Aluminum Company: non-reliance on previously issued financial statements

the fiscal years ended December 31, 2023 and December 31, 2024; the interim periods ended March 31, 2024, June 30, 2024, September 30, 2024, March 31, 2025, June 30, 2025 and September 30, 2025

2026-03-03 · Item 4.02 · Non-reliance

ABVC BioPharma, Inc.: non-reliance on previously issued financial statements

the financial statements for the quarterly period ended September 30, 2025

2026-03-02 · Item 4.02 · Non-reliance

GT Biopharma, Inc.: non-reliance on previously issued financial statements

the quarterly periods ended June 30, 2025, and September 30, 2025

2026-03-02 · Item 4.02 · Non-reliance

Core Scientific, Inc./tx: non-reliance on previously issued financial statements

the three and six months ended June 30, 2024; the three and nine months ended September 30, 2024; the year ended December 31, 2024; the three months ended March 31, 2025; the three and six months ended June 30, 2025; the three and nine months ended September 30, 2025

2026-02-27 · Item 4.02 · Non-reliance

EON Resources Inc.: non-reliance on previously issued financial statements, February 27, 2026

the Company’s financial statements for the years ended December 31, 2023 and 2024; each of the Company’s quarterly reports on Form 10-Q filed with the SEC in 2024 and 2025

2026-02-25 · Item 4.02 · Non-reliance

Driven Brands Holdings Inc.: non-reliance on previously issued financial statements, February 25, 2026

periods: see the filing

2026-02-18 · Item 4.02 · Non-reliance

Norris Industries, Inc.: non-reliance on previously issued financial statements

the fiscal years ended February 28, 2025 and February 29, 2024

2026-02-09 · Item 4.02 · Non-reliance

Accuray Incorporated: non-reliance on previously issued financial statements

the Company's audited consolidated financial statements as of and for the fiscal year ended June 30, 2025; the Company’s unaudited interim financial statements in its Quarterly Reports on Form 10-Q for each quarter during fiscal year 2025; the Company’s unaudited interim financial statements contained in Form 10-Q for the quarter ended September 30, 2025

2026-02-06 · Item 4.02 · Non-reliance

Abundia Global Impact Group, Inc.: non-reliance on previously issued financial statements

the unaudited consolidated interim financial statements included in the Quarterly Report on Form 10-Q for the three and nine month periods ended September 30, 2025

2026-02-05 · Item 4.02 · Non-reliance

Hub Group, Inc.: non-reliance on previously issued financial statements, February 5, 2026

June 30, 2025 (the “Q2 2025 Financial Statements”); September 30, 2025 (the “Q3 2025 Financial Statements”)

2026-01-20 · Item 4.02 · Non-reliance

Lightwave Logic, Inc.: non-reliance on previously issued financial statements

the quarter ended June 30, 2025

2026-01-09 · Item 4.02 · Non-reliance

Southwest Gas Holdings, Inc.: non-reliance on previously issued financial statements

the three and six months ended June 30, 2025; the three and nine months ended September 30, 2025

2026-01-02 · Item 4.02 · Non-reliance

American Shared Hospital Services: non-reliance on previously issued financial statements

the Company’s unaudited condensed balance sheet that was part of the Company’s financial statements as of September 30, 2025; the earnings release relating to the Company’s financial results for the third quarter ended September 30, 2025

2025-11-17 · Item 4.02 · Non-reliance

Solidion Technology Inc.: non-reliance on previously issued financial statements, November 17, 2025

the Company’s previously issued interim financial statements as of and for the period ended June 30, 2025

2025-11-12 · Item 4.02 · Non-reliance

Live Oak Bancshares, Inc.: non-reliance on previously issued financial statements

the Company’s previously issued Consolidated Statement of Cash Flows within the Financial Statements included in the Prior Filings; KPMG’s report on the Company’s internal control over financial reporting as of December 31, 2024

2025-11-07 · Item 4.02 · Non-reliance

Calumet, Inc.: non-reliance on previously issued financial statements

the Company’s unaudited interim consolidated financial statements for the periods ended March 31, 2025 and June 30, 2025

2025-10-28 · Item 4.02 · Non-reliance

ARtelligence Holdings, Inc.: non-reliance on previously issued financial statements

fiscal years and interim periods ending on or before December 31, 2022