Auditor Changes and more

This post has been sitting in draft form for a bit. The decision made, but not sure if I would change my mind. Three weeks later, my decision stands and this will be the last post on The Auditor Carousel. I’ve been publishing it for nearly four years, and it’s time for me to move on.

While our sister site, Big4 Auditor Carousel, was always more popular in terms of page views and clicks, The Auditor Carousel was where the fun was. Where else could you get:

• SaasMax and their auditor arguing like children
• An auditor giving a board of directors an ultimatum; either fire your CEO, or we quit
• Another auditor demanding payment before issuing an opinion, only to get paid, then not issue the opinion
• A sole practitioner jerking the PCAOB around
• And who could forget Sherb & Co. not doing their job

Without further ado (there’s been enough), here’s the last list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
6/27/2016	VitaCig, Inc.	CA	MaloneBailey, LLP	Weinstein & Co.	Dismissal
6/27/2016	Spotlight Innovation Inc.	IA	WithumSmith+Brown, PC	GBH CPAs, PC	Dismissal
6/28/2016	Dais Analytic Corporation	FL	BDO USA LLP	Mayer Hoffman McCann P.C.	Dismissal
6/28/2016	Kewaunee Scientific Corporation	NC	Cherry Bekaert LLP	Ernst & Young LLP	Dismissal
6/28/2016	Competitive Companies, Inc.	TX	Padgett Stratemann & Co., LLP	Akin, Doherty, Klein & Feuge, P.C.	Dismissal
6/29/2016	Asia Travel Corporation	Hong Kong	Dominic K.F. Chan & Co, CPA	DCAW (CPA) Limited	Resignation
6/30/2016	United Development Funding V	TX	Whitley Penn LLP	EisnerAmper LLP	Decline To Stand
6/30/2016	United Development Funding III, L.P.	TX	Whitley Penn LLP	EisnerAmper LLP	Decline To Stand
6/30/2016	United Mortgage Trust	TX	Whitley Penn LLP	EisnerAmper LLP	Decline To Stand
7/1/2016	Uni Line Corp.	United Kingdom	DKM Certified Public Accountants	Gillespie & Associates PLLC	Resignation
7/1/2016	Ignyta, Inc.	CA	Mayer Hoffman McCann P.C.	KPMG LLP	Dismissal
7/1/2016	VII Peaks Co-Optivist Income BDC II, Inc.	CA	Burr Pilger Mayer, Inc.	OUM & Co. LLP	Dismissal
7/1/2016	Bancorp of New Jersey, Inc.	NJ	BDO USA LLP	Baker Tilly Virchow Krause, LLP	Dismissal
7/1/2016	Dakota Plains Holdings, Inc.	MN	Mantyla McReynolds, LLC	Whitley Penn LLP	Decline To Stand

Before signing off, a shout out to Caleb over at goingconcern for the many mentions, which helped drive traffic here. If you’re looking for something to fill in for the Auditor Carousel, try goingconcern.

All the best,

John

Round and round and round…

Auditor Changes week ending 26 Jun 2016

The Carousel slowed down last week, with only 14 companies making an auditor change.

Creative Learning Corporation is looking for a new auditor after Hartley Moore Accountancy resigned. In an interesting pairing, the same filing also lists a number of fraud claims against the former CEO.

From the mPhase Technologies 8-K, we learn that you have to pay your auditor, or they will quit, eventually. The filing notes the company has not paid auditor Buchbinder Tunick for, “prior Form 10K and 10Q filings.” Also notes the company has been negotiating with the auditor, “in an attempt to resolve this matter.”

Here’s the full list of changes:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
6/20/2016	Nhale, Inc.	CO	Gillespie & Associates PLLC	MaloneBailey, LLP	Dismissal
6/20/2016	Golden Matrix Group, Inc.	NV	Scrudato & Co. PA	BF Borgers CPA PC	Dismissal
6/20/2016	Protagenic Therapeutics, Inc.	NY	Schulman Lobel Zand Katzen Williams & Blackman LLP	Marcum LLP	Dismissal
6/20/2016	mPhase Technologies, Inc.	NJ	Buchbinder Tunick & Company	–	Resignation
6/20/2016	GI Dynamics, Inc.	MA	Ernst & Young LLP	Moody Famiglietti & Andronico, LLP	Dismissal
6/20/2016	Novatel Wireless, Inc.	CA	Ernst & Young LLP	Mayer Hoffman McCann P.C.	Dismissal
6/22/2016	Rocket Fuel Inc.	CA	Deloitte & Touche LLP	BDO USA LLP	Dismissal
6/22/2016	Travelzoo Inc.	NY	Pricewaterhouse Coopers LLP	KPMG LLP	Dismissal
6/22/2016	Man FRM Managed Futures Strategies LLC	NY	Pricewaterhouse Coopers LLP	Ernst & Young Ltd.	Dismissal
6/23/2016	Gvura Corp.	Bulgaria	Hillary CPA Group	Bharat Parikh & Associates	Dismissal
6/23/2016	Creative Learning Corporation	FL	Hartley Moore Accountancy Corporation	–	Resignation
6/23/2016	Kennametal Retirement Income Savings Plan	PA	Schneider Downs & Co. Inc.	Herbein + Company, Inc.	Dismissal
6/23/2016	Kennametal Thrift Plus Plan	PA	Schneider Downs & Co. Inc.	Herbein + Company, Inc.	Dismissal
6/24/2016	VAALCO Energy, Inc.	TX	Deloitte & Touche LLP	BDO USA LLP	Dismissal

Hit the Follow button to the right to have Auditor Carousel updates automatically delivered to your inbox. See what we do over at Twitter, too.

Round and round and round…

Auditor Changes week ending 19 Jun 2016

Here are the auditor changes from last week:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
6/13/2016	Miramar Labs, Inc.	CA	BF Borgers CPA PC	SingerLewak LLP	Dismissal
6/13/2016	Sino Fortune Holding Corporation	China	Gillespie & Associates PLLC	Anton & Chia, LLP	Dismissal
6/13/2016	Sweets & Treats Inc.	CA	Li and Company, PC	MaloneBailey, LLP	Dismissal
6/13/2016	Endeavor IP, Inc.	NY	Li and Company, PC	GBH CPAs, PC	Dismissal
6/14/2016	ZAIS Group Holdings, Inc.	NJ	KPMG LLP	Pricewaterhouse Coopers LLP	Dismissal
6/14/2016	Synergy Resources Corporation	CO	EKS&H LLLP	Deloitte & Touche LLP	Dismissal
6/14/2016	Global Arena Holding, Inc.	NY	Wei Wei & Co., LLP	Anton & Chia, LLP	Dismissal
6/14/2016	Swift Energy Company	TX	Ernst & Young LLP	BDO USA LLP	Dismissal
6/15/2016	Juniper Pharmaceuticals, Inc.	MA	BDO USA LLP	Pricewaterhouse Coopers LLP	Dismissal
6/15/2016	Rockies Region 2007 Limited Partnership	CO	Pricewaterhouse Coopers LLP	Schneider Downs & Company, Inc.	Dismissal
6/15/2016	Rockies Region 2006 Limited Partnership	CO	Pricewaterhouse Coopers LLP	Schneider Downs & Company, Inc.	Dismissal
6/15/2016	Nexeo Solutions, Inc.	TX	KPMG LLP	Pricewaterhouse Coopers LLP	Dismissal
6/15/2016	Nexus Biopharma, Inc.	NJ	Sadler, Gibb & Associates, LLC	MaloneBailey, LLP	Dismissal
6/16/2016	Nuo Therapeutics, Inc.	MD	Stegman & Company	CohnReznick LLP	Resignation
6/16/2016	Flamel Technologies S.A.	France	Pricewaterhouse Coopers LLP	Deloitte & Touche LLP	Dismissal
6/16/2016	Westell Technologies, Inc.	IL	Ernst & Young LLP	Grant Thornton LLP	Dismissal
6/17/2016	Social Life Network, Inc.	CO	–	BF Borgers CPA PC	–
6/17/2016	Nimtech Corp.	NY	Pritchett, Siler & Hardy, P.C.	WWC, P.C.	Dismissal
6/17/2016	Insulet Corporation	MA	Ernst & Young LLP	Grant Thornton LLP	Dismissal
6/17/2016	Radio One, Inc.	MD	Ernst & Young LLP	BDO USA LLP	Dismissal
6/17/2016	The Hershey Company	PA	KPMG LLP	Ernst & Young LLP	Dismissal

Round and round and round…

Auditor Changes week ending 12 Jun 2016

A very ho-hum week. A few more registrants affected by the Stegman merger with Dixon Hughes filed 8-Ks.

Here’s what happened:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
6/6/2016	MB Bancorp, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/6/2016	Permian Basin Royalty Trust	TX	Deloitte & Touche LLP	Weaver and Tidwell, LLP	Dismissal
6/6/2016	Sabine Royalty Trust	TX	Deloitte & Touche LLP	Weaver and Tidwell, LLP	Dismissal
6/6/2016	Howard Bancorp, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/6/2016	Neuralstem, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/6/2016	Hamilton Bancorp, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/7/2016	Waste Connections, Inc.	Canada	Deloitte & Touche LLP	Pricewaterhouse Coopers LLP	Dismissal
6/8/2016	Interups Inc.	NY	Sadler, Gibb & Associates, LLC	BDO India LLP	Dismissal
6/8/2016	United Development Funding IV	TX	Whitley Penn LLP	EisnerAmper LLP	Decline To Stand
6/8/2016	Imation Corp.	MN	Pricewaterhouse Coopers LLP	Marcum LLP	Decline To Stand
6/8/2016	MyECheck, Inc.	CA	PMB Helin Donovan, LLP	Sadler Gibb & Associates, LLC	Dismissal
6/8/2016	Biocube, Inc.	NY	Li and Company, PC	–	Dismissal
6/9/2016	Pacific Premier Bancorp Inc.	CA	Vavrinek, Trine, Day & Co., LLP	Crowe Horwath LLP	Dismissal
6/10/2016	Brekford Corp.	MD	Stegman & Company	BD & Company, Inc.	Decline To Stand
6/10/2016	Steadfast Apartment REIT III, Inc.	CA	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Dismissal
6/10/2016	Royal Bakery Holdings Inc.	CA	Cowan, Gunteski & Co. P.A.	MSPC Certified Public Accountants and Advisors	Resignation
6/10/2016	Nuo Therapeutics, Inc.	MD	Stegman & Company	–	Resignation
6/10/2016	East West Bancorp Employees 401(k) Savings Plan	CA	Crowe Horwath LLP	BDO USA LLP	Resignation

With summer upon us, make sure you get some vacation on the calendar.

Round and round and round…

Auditor Changes week ending 05 Jun 2016

A number of filings this week reflecting the merger of Stegman & Company with Dixon Hughes Goodman. The 8-K filed by Celsion Corporation is classic. It reads like an advertisement for new auditor, Dixon Hughes:

With more than 2,000 people in 12 states, DHG ranks among the nation’s top 20 public accounting firms offering comprehensive assurance, tax and advisory services focusing on major industry lines and serving clients in all 50 states as well as internationally.

I’ll bet it wouldn’t take much effort to find where that was lifted from. I was right; found it in ~10 seconds here.

And now, here’s what happened last week:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
5/31/2016	Eason Education Kingdom Holdings, Inc.	Hong Kong	Stephen Wan Accountancy Corporation	DCAW (CPA) Limited	Dismissal
5/31/2016	Jerrick Media Holdings, Inc.	NJ	Sadler, Gibb & Associates, LLC	KLJ & Associates LLP	Dismissal
5/31/2016	MCPI, Inc.	OR	Bongiovanni & Associates CPAs	L&L CPAs, P.A.	Dismissal
6/1/2016	InoLife Technologies, Inc.	CA	Thakkar, CPA, PLLC	Thayer O’Neal Company PLLC	Dismissal
6/1/2016	Celsion Corporation	NJ	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/1/2016	Legend Oil & Gas, Ltd.	GA	GBH CPAs, PC	Marcum LLP	Dismissal
6/1/2016	Eagle Bancorp, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/2/2016	Brekford Corp.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/2/2016	GenVec, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/2/2016	MaxLinear, Inc.	CA	Ernst & Young LLP	Grant Thornton LLP	Dismissal
6/2/2016	Affinion Group Holdings, Inc. Affinion Group, Inc.	CT	Deloitte & Touche LLP	Pricewaterhouse Coopers LLP	Dismissal
6/3/2016	Xura, Inc.	MA	Pricewaterhouse Coopers LLP	Kesselman & Kesselman (PwC Israel)	Dismissal
6/3/2016	Carroll Bancorp, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/3/2016	Shore Bancshares, Inc.	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/3/2016	Bruker Corporation	MA	Ernst & Young LLP	Pricewaterhouse Coopers LLP	Dismissal
6/3/2016	The Community Financial Corporation	MD	Stegman & Company	Dixon Hughes Goodman LLP	Resignation
6/3/2016	Crown Marketing	CA	Weinberg & Company, P.A.	TAAD LLP	Resignation

Get Auditor Carousel updates automatically delivered to your inbox by clicking the Follow button to the right. You can follow on twitter, too @auditorcarousel.

Round and round and round…

Auditor Changes week ending 29 May 2016

A moment of silence for Stephen Wan, of Stephen Wan Accountancy Corporation, who passed away last month. Information is courtesy of a filing by Eason Education Kingdom Holdings, which subsequently engaged DCAW as auditor.

Here are all the changes for the week:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
5/23/2016	ImmuCell Corporation	ME	Baker Newman & Noyes, LLC	RSM US LLP	Decline To Stand
5/23/2016	Novation Companies, Inc.	MO	Grant Thornton LLP	Boulay PLLP	Dismissal
5/24/2016	UV Flu Technologies, Inc.	IL	KMJ Corbin & Company LLP	Hall and Company, Inc.	Dismissal
5/24/2016	K2M Group Holdings, Inc.	VA	Ernst & Young LLP	KPMG LLP	Dismissal
5/24/2016	B-Scada, Inc.	FL	Cowan, Gunteski & Co. P.A.	Gregory, Sharer & Stuart, P.A.	Resignation
5/24/2016	DXP Enterprises, Inc.	TX	Grant Thornton LLP	Hein & Associates LLP	Dismissal
5/25/2016	Orion Group Holdings, Inc.	TX	Grant Thornton LLP	Ernst & Young LLP	Dismissal
5/26/2016	Bear Lake Recreation, Inc.	UT	Mantyla McReynolds, LLC	Heaton & Company, PLLC	Dismissal
5/26/2016	Concept Holding Corp.	UT	Mantyla McReynolds, LLC	Heaton & Company, PLLC	Dismissal
5/26/2016	alpha-En Corporation	NY	Li and Company, PC	EisnerAmper LLP	Dismissal
5/26/2016	Helix Energy Solutions Group, Inc.	TX	Ernst & Young LLP	KPMG LLP	Dismissal
5/27/2016	New Asia Holdings, Inc.	Singapore	Anton & Chia, LLP	MaloneBailey, LLP	Resignation
5/27/2016	Acucela Inc.	WA	Ernst & Young LLP	BDO USA LLP	Dismissal
5/27/2016	New Asia Energy, Inc.	Singapore	Anton & Chia, LLP	MaloneBailey, LLP	Resignation
5/27/2016	Nobilis Health Corp.		Calvetti Ferguson P.C.	Crowe Horwath LLP	Resignation
5/31/2016	Eason Education Kingdom Holdings, Inc.	Hong Kong	Stephen Wan Accountancy Corporation	DCAW (CPA) Limited	Dismissal
5/31/2016	Jerrick Media Holdings, Inc.	NJ	Sadler, Gibb & Associates, LLC	KLJ & Associates LLP	Dismissal
5/31/2016	MCPI, Inc.	OR	Bongiovanni & Associates CPAs	L&L CPAs, P.A.	Dismissal

All in all, a pretty run of the mill week on the Auditor Carousel. More next week.

Round and round and round…

Auditor Changes week ending 22 May 2016

China based THRF Company Limited has a new auditor after the company could not agree with WWC on a deadline to issue a review report. Per the 8-K, the disagreement was based on, “the Company’s inability to provide financial statements to the WWC in a timely manner despite WWC’s written reminders to the Company requesting information. WWC believes that it should be provided such financial statements and supporting information with adequate time to perform audit and review procedures to properly discharge its duty.” I’m pretty sure an auditor wrote that part. They don’t sound like words that would come naturally from a company. Something I am sure the auditor wrote was this letter, addressed to the SEC, where WWC says they want to collect outstanding fees, and “reserve the right to request payment of a retainer to our firm prior to providing assistance to any successor auditor.”

Here’s the full list of auditor changes:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
5/16/2016	Live Fit Corp.	China	AWC LLP	DCAW (CPA) Limited	Resignation
5/16/2016	Paratek Pharmaceuticals, Inc.	MA	CohnReznick LLP	Ernst & Young LLP	Dismissal
5/16/2016	TRHF Company Limited, Inc.	China	WWC, P.C.	Mr. Yeung Mai Kwan	Dismissal
5/16/2016	REDtone, Inc.	China	AWC LLP	DCAW (CPA) Limited	Resignation
5/16/2016	B-Scada, Inc.	FL	Cowan, Gunteski & Co. P.A.	–	Resignation
5/16/2016	MyDx, Inc.	CA	Burr Pilger Mayer, Inc.	Anton & Chia, LLP	Dismissal
5/16/2016	Consumer Capital Group, Inc.	NY	Dominic K.F. Chan & Co, CPA	DCAW (CPA) Limited	Resignation
5/16/2016	Differential Brands Group Inc.	CA	Citrin Cooperman & Company, LLP	Moss Adams LLP	Dismissal
5/16/2016	Sino Payments, Inc.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/16/2016	Lionbridge Technologies, Inc.	MA	Pricewaterhouse Coopers LLP	BDO USA LLP	Dismissal
5/17/2016	Viaspace Inc.	CA	Hein & Associates LLP	MaloneBailey, LLP	Dismissal
5/17/2016	MoneyGram International, Inc.	TX	Deloitte & Touche LLP	KPMG LLP	Dismissal
5/17/2016	The Knoll Retirement Savings Plan	PA	Baker Tilly Virchow Krause, LLP	–	Dismissal
5/17/2016	Hooper Holmes, Inc.	KS	KPMG LLP	Mayer Hoffman McCann P.C.	Dismissal
5/18/2016	Vapor Hub International	CA	Hartley Moore Accountancy Corporation	Hall and Company, Inc.	Resignation
5/18/2016	CN Dragon Corporation	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/18/2016	View Systems Inc.	MD	Stegman & Company	Enterprise CPAs Ltd.	Dismissal
5/18/2016	Magnegas Corporation	FL	Stevenson & Company CPAS LLC	Marcum LLP	Dismissal
5/19/2016	Petrogress, Inc.	FL	L&L CPAs, P.A.	David S Friedkin CPA	Dismissal
5/19/2016	Creative Medical Technologies, Inc.	AZ	Heaton & Company	Haynie & Company	Dismissal
5/19/2016	Kayak Ridge Acquisition Corporation	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	United Energies Development Corporation (formerly Hiking Ridge Acquisition Corporation)	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Atlantis Gaming Corporation (formerly Camping Ridge Acquisition Corporation)	NV	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	MQ Medical Technologies Corporation (formerly Northern Ridge Acquisition Corporation)	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Khang Gia Holdings (formerly Eastern Ridge Acquisition Corporation)	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Digital Donations Technology, Inc. (formerly Fishing Ridge Acquisition Corp.)	NY	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	KT High Tech Marketing Inc. (formerly Grant Hill Acquisition Corp.)	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Sherman Hill Acquisition Corporation	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Scott Hill Acquisition Corporation	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Perry Hill Acquisition Corporation	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Jackson Hill Acquisition Corporation	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Franklin Hill Acquisition Corporation	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Event Hill Acquisition Corporation	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/19/2016	Global Marine Minerals, Inc. (formerly Burney Hill Acquisition Corporation)	CA	Anton & Chia, LLP	KCCW Accountancy Corp.	Resignation
5/20/2016	MYOS RENS Technology Inc.	NJ	EisnerAmper LLP	WithumSmith + Brown, PC	Dismissal

Thanks for checking in with the Auditor Carousel.  If all this is just too much, you can catch just Big4 auditor changes on our sister site, the Big4 Auditor Carousel. Check us out on Twitter, too.

Round and round and round…

Auditor Changes week ending 15 May 2016

The fourth annual Change Your Auditor Week was a smashing success. All in, 34 companies made an auditor change. Lots of the credit goes to Albert Wong of AWC and Dominic KF Chan for combining practices to form DCAW.

Handing out a couple awards this year.

• The multi-address diversity award goes to Asiya Pearls, which is incorporated in Nevada, headquartered in Mexico, lists its mailing address in Florida, and a former address listed for India.
• The honesty award goes to Transatlantic Petroleum, changing from KPMG to PMB Helin Donovan as part of, “ongoing cost-cutting measures.”

Without further ado, here’s the full list of companies making a change during Change Your Auditor Week:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
5/9/2016	Sleepaid Holding Co.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/9/2016	ServiceSource International, Inc.	CA	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Decline To Stand
5/9/2016	Valeritas Holdings, Inc.	NJ	BF Borgers CPA PC	Friedman LLP	Dismissal
5/9/2016	Navidea Biopharmaceuticals, Inc.	OH	BDO USA LLP	Marcum LLP	Resignation
5/9/2016	Green Standard Technologies, Inc.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/9/2016	Domain Extremes Inc.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/9/2016	Franklin Covey Co.	UT	Ernst & Young LLP	Deloitte & Touche LLP	Dismissal
5/10/2016	Verde Resources, Inc.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/10/2016	Trinet Group, Inc.	CA	Ernst & Young LLP	Deloitte & Touche LLP	Dismissal
5/10/2016	American BriVision (Holding) Corporation	NY	AWC LLP	DCAW (CPA) Limited	Resignation
5/10/2016	Iveda Solutions, Inc.	AZ	AWC LLP	DCAW (CPA) Limited	Resignation
5/10/2016	Birdbill, Inc.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/10/2016	Allegiant Travel Company	NV	Ernst & Young LLP	KPMG LLP	Dismissal
5/10/2016	Scientific Energy, Inc.	NJ	Dominic K.F. Chan & Co, CPA	DCAW (CPA) Limited	Resignation
5/10/2016	China Internet Café Holdings Group, Inc.	China	AWC LLP	DCAW (CPA) Limited	Resignation
5/11/2016	EliteSoft Global, Inc.	OR	MaloneBailey, LLP	Yichien Yeh CPA	Dismissal
5/11/2016	KaloBios Pharmaceuticals, Inc.	CA	Marcum LLP	Horne LLP	Resignation
5/11/2016	Worlds Mall, Inc.	China	D. Brooks and Associates CPA, PA	Yu Certified Public Accountant, P.C.	Dismissal
5/11/2016	Dragon Jade International Limited	China	AWC LLP	DCAW (CPA) Limited	Resignation
5/12/2016	Ember Therapeutics, Inc.	NY	EisnerAmper LLP	LJ Soldinger Associates	Dismissal
5/12/2016	Zosano, Inc.	CA	Weinberg & Company, P.A.	Marcum LLP	Decline To Stand
5/12/2016	Eco Energy Tech Asia, Ltd.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation
5/12/2016	Imation Corp.	MN	Pricewaterhouse Coopers LLP	–	Decline To Stand
5/12/2016	Property Management Corporation of America	VA	Li and Company, PC	Weinberg & Company	Decline To Stand
5/12/2016	China Education Alliance, Inc.	China	AWC LLP	DCAW (CPA) Limited	Resignation
5/12/2016	Sancon Resources Recovery, Inc.	Hong Kong	Dominic K.F. Chan & Co, CPA	DCAW (CPA) Limited	Resignation
5/13/2016	Loton, Corp.	CA	Li and Company, PC	Weinberg & Company	Dismissal
5/13/2016	Asiya Pearls, Inc.	Mexico	LBB & Associates Ltd., LLP	RBSM LLP	Dismissal
5/13/2016	Transatlantic Petroleum Ltd.	TX	KPMG LLP	PMB Helin Donovan, LLP	Dismissal
5/13/2016	Cat9 Group Inc.	China	Anton & Chia, LLP	Gillespie & Associates PLLC	Dismissal
5/13/2016	Yangtze River Development Limited	NY	Dominic K.F. Chan & Co, CPA	DCAW (CPA) Limited	Resignation
5/13/2016	AV Homes, Inc.	AZ	Ernst & Young LLP	Deloitte & Touche LLP	Dismissal
5/13/2016	Crown Marketing	CA	Weinberg & Company, P.A.	–	Resignation
5/13/2016	Salem Media Group, Inc.	CA	SingerLewak LLP	Crowe Horwath LLP	Dismissal

Every week, we track changes in audit firms. Once a year, we celebrate Chang Your Auditor Week. It’s no different from any other week, but sounds a lot more official.

You can have auditor change updates automatically delivered to your inbox by clicking the Follow button on the right. Give us a follow on twitter @auditorcarousel.

Round and round and round…

Auditor Changes week ending 08 May 2016

Auditor Carousel regulars Dominic K.F. Chan and AWC (aka the auditor formerly known as Albert Wong & Co.) combined to form super-duo DCAW Limited.

After last week’s thoughts on how auditors choose to break up, this week Apex Resources notes auditor KCC & Associates notified them by phone, and did not follow up with a letter.

Here’s the full list of changes:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
5/2/2016	Eagle Mountain Corporation	TX	AWC LLP	DCAW (CPA) Limited	Resignation
5/2/2016	Apex Resources Inc.	Lithuania	KCC & Associates	Monte C. Waldman, CPA	Resignation
5/2/2016	Andes 7 Inc.	CA	Anton & Chia, LLP	Gillespie & Associates PLLC	Resignation
5/3/2016	Erin Energy Corporation	TX	Grant Thornton LLP	Pannell Kerr Forster of Texas, P.C.	Decline To Stand
5/3/2016	HDS International Corp.	IL	M&K CPAs, PLLC	–	Dismissal
5/3/2016	Crossroads Capital, Inc.	NE	Crowe Horwath LLP	Tait, Weller & Baker LLP	Dismissal
5/3/2016	Wellness Center USA, Inc.	IL	Li and Company, PC	Weinberg & Company	Dismissal
5/4/2016	Vitaxel Group Limited	Malaysia	KLJ & Associates, LLP	AWC (CPA) Limited	Dismissal
5/4/2016	InterCloud Systems, Inc.	NJ	Grant Thornton LLP	WithumSmith + Brown, PC	Dismissal
5/5/2016	Fortress Transportation and Infrastructure Investors LLC	NY	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Dismissal
5/5/2016	First Priority Tax Solutions Inc.	OH	Li and Company, PC	RBSM LLP	Dismissal
5/5/2016	Searchlight Minerals Corp.	NV	BDO USA LLP	Hein & Associates LLP	Resignation
5/5/2016	New York & Company, Inc.	NY	Ernst & Young LLP	BDO USA LLP	Dismissal
5/6/2016	Looksmart Group, Inc.	NV	AWC LLP	DCAW (CPA) Limited	Resignation
5/6/2016	DS Healthcare Group, Inc.	FL	Marcum LLP	MaloneBailey, LLP	Dismissal
5/6/2016	Xcel Mobility, Inc.	CA	AWC LLP	DCAW (CPA) Limited	Resignation
5/6/2016	Advanced Biomedical Technologies, Inc.	NY	AWC LLP	DCAW (CPA) Limited	Resignation
5/6/2016	QKL Stores Inc.	China	AWC LLP	DCAW (CPA) Limited	Resignation
5/6/2016	JRSIS Healthcare Corporation	China	AWC LLP	DCAW (CPA) Limited	Resignation
5/6/2016	Transakt Ltd.	Hong Kong	AWC LLP	DCAW (CPA) Limited	Resignation

The fourth annual Change Your Auditor Week starts today. We celebrate the companies that change auditors all week long. Check out the Twitter feed @auditorcarousel for intra-week updates..

Round and round and round…

Auditor Changes week ending 01 May 2016

When auditors want to break up with you, how do they do it? In person? By phone? Email? In the case of Garb Oil & Power, it was by letter. And not just any letter. It was a certified letter. The certification made it extra official.

Here are all the changes from last week:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
4/25/2016	Michael James Enterprises, Inc.	NJ	MaloneBailey, LLP	Friedman LLP	Dismissal
4/25/2016	Cerebain Biotech Corp.	TX	Hartley Moore Accountancy Corporation	Hall and Company, Inc.	Resignation
4/25/2016	Garb Oil & Power Corporation	FL	HJ & Associates, LLP	MAC Accounting Group, LLP	Resignation
4/25/2016	Cartesian, Inc.	KS	Deloitte & Touche LLP	Grant Thornton LLP	Dismissal
4/25/2016	United Cannabis Corporation	CO	Pritchett, Siler & Hardy, P.C.	BF Borgers CPA PC	Dismissal
4/25/2016	Cipherloc Corporation	NV	MaloneBailey, LLP	–	Dismissal
4/26/2016	Microlin Bio, Inc.	NY	RBSM LLP	LJ Soldinger Associates	Dismissal
4/26/2016	BTCS Inc.	VA	Marcum LLP	RBSM LLP	Dismissal
4/26/2016	Progressive Green Solutions, Inc.	NY	Li and Company, PC	RBSM LLP	Dismissal
4/26/2016	Franklin Covey Co.	UT	Ernst & Young LLP	–	Dismissal
4/27/2016	Jishanye, Inc.	China	Crowe Horwath (HK) CPA Limited	Simon & Edward, LLP	Dismissal
4/27/2016	China Ginseng Holdings, Inc.	China	Cowan, Gunteski & Co. P.A.	MSPC Certified Public Accountants and Advisors	Resignation
4/27/2016	Plandai Biotechnology, Inc.	United Kingdom	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
4/27/2016	Nxt-ID, Inc.	FL	KPMG LLP	Marcum LLP	Dismissal
4/27/2016	Science to Consumers, Inc.	Germany	KLJ & Associates, LLP	Yichien Yeh CPA	Resignation
4/27/2016	Grand Perfecta, Inc.	Japan	Haynie & Company	MAC Accounting Group, LLP	Dismissal
4/27/2016	Appliance Recycling Centers of America, Inc.	MN	Baker Tilly Virchow Krause, LLP	Anton & Chia, LLP	Decline To Stand
4/27/2016	The Hershey Company	PA	KPMG LLP	–	Dismissal
4/28/2016	Aquarius Cannabis, Inc.	CA	Pritchett, Siler & Hardy, P.C.	BF Borgers CPA PC	Dismissal
4/28/2016	Andes 9 Inc.	DE	Anton & Chia, LLP	Gillespie & Associates PLLC	Resignation
4/28/2016	Andes 8 Inc.	DE	Anton & Chia, LLP	Gillespie & Associates PLLC	Resignation
4/28/2016	Eiger BioPharmaceuticals, Inc.	CA	Ernst & Young LLP	KPMG LLP	Dismissal
4/28/2016	Takung Art Co., Ltd.	Hong Kong	AWC (CPA) Limited	Marcum LLP	Dismissal
4/28/2016	Cleco Corporate Holdings LLC Cleco Power LLC	LA	Deloitte & Touche LLP	–	Resignation
4/29/2016	Sotherly Hotels Inc. Sotherly Hotels LP	VA	Grant Thornton LLP	Dixon Hughes Goodman LLP	Dismissal
4/29/2016	CoConnect, Inc.	NV	PLS CPA	–	Resignation
4/29/2016	Wisdom Homes of America, Inc.	TX	Tarvaran, Askelson & Company, LLP	Dale Matheson Carr-Hilton Labonte LLP	Dismissal
4/29/2016	Provectus Biopharmaceuticals, Inc.	TN	BDO USA LLP	Marcum LLP	Dismissal

The fourth annual Change Your Auditor Week kicks off one week from today. More details to come.

Round and round and round…