Auditor Changes week ending 19 Apr 2015

Quadrant 4 included some interesting facts in their 8-K. During audit, their auditor found some irregularities, “with regard to up to 20 invoices which were erroneously invoiced.” The auditors sent confirmations, and “it appears that as many as 8 to 10 verifications were signed by employees or subcontractors for the Company instead of a responsible officer for the specific clients of the Company to whom the verification requests were addressed.” Phony confirmations, huh? That can’t be good; just ask Deloitte and Grant Thornton about their former client Parmalat.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
4/13/2015 Digital Ally, Inc. KS Grant Thornton LLP McGladrey LLP Dismissal
4/13/2015 Patriot National Bancorp, Inc. CT KPMG LLP BDO USA LLP Dismissal
4/13/2015 Northern Oil and Gas, Inc. MN Deloitte & Touche LLP Grant Thornton LLP Dismissal
4/13/2015 Cipherloc Corporation (formerly National Scientific Corporation) NV GBH CPAs Dismissal
4/14/2015 Probe Manufacturing, Inc. CA W.T. Uniack & Co., CPAs P.C. Martinelli Mick PLLC Dismissal
4/14/2015 Kalex Corp. NY Labrozzi & Co., P.A. Q Accountancy Corporation Dismissal
4/14/2015 Quadrant 4 System Corporation IL Sassetti, LLC Schulman Lobel Zand Katzen Williams & Blackman LLP Certified Public Accountants Resignation
4/14/2015 Sajan, Inc. WI Baker Tilly Virchow Krause, LLP Grant Thornton LLP Dismissal
4/14/2015 Shiner International, Inc. China Goldman Kurland and Mohidin, LLP MJF & Associates, APC Dismissal
4/14/2015 Dale Jarrett Racing Adventure, Inc. NC Kingery & Crouse PA Frazier & Deeter, LLC Dismissal
4/14/2015 DiMi Telematics, International, Inc. NY L.L. Bradford & Company RBSM LLP Resignation
4/15/2015 Tumi Holdings, Inc. NJ Grant Thornton LLP Deloitte & Touche LLP Dismissal
4/15/2015 Real Goods Solar, Inc. CO EKS&H LLLP Hein & Associates LLP Dismissal
4/15/2015 Teledyne Technologies Incorporated CA Ernst & Young LLP Deloitte & Touche LLP Dismissal
4/15/2015 Theron Resource Group Hong Kong Weinberg & Baer LLC WWC, P.C. Dismissal
4/15/2015 Territorial Bancorp Inc. HI KPMG LLP Moss Adams LLP Dismissal
4/16/2015 Clearwater Ventures, Inc. NV L.L. Bradford & Company KLJ & Associates LLP Dismissal
4/16/2015 WAUSAU Paper Corp. Savings and Investment Plan WI Wipfli LLP Schenck SC Dismissal
4/17/2015 SYDYS Corporation (formerly OverAd Media) WA Beckstead & Company, C.P.A.’s LJ Soldinger Associates Dismissal
4/17/2015 Willdan Group, Inc. CA Ernst & Young LLP KPMG LLP Dismissal

We’re less than a month away from the third annual Change Your Auditor Week. Details to follow. In the meantime, check us out on twitter @auditorcarousel.

Round and round and round…

Auditor Changes week ending 12 Apr 2015

The Oser Ventures filing made me laugh. Auditor Alan R. Swift resigned, “due to the inactivity and the uncertainty of when and if the Company was going to file any reports with the Securities and Exchange Commission.” No sense in waiting around. I’m sure Mr. Swift has other client work to attend to.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
4/6/2015 AJ Greentech Holdings Ltd. NY Canuswa Accounting and Tax Services Inc. McCormack, Su & Company Inc. Dismissal
4/6/2015 Han Logistics, Inc. UT Mantyla McReynolds, LLC AWC (CPA) Limited Dismissal
4/6/2015 Nova Lifestyle, Inc. CA Marcum Bernstein & Pinchuk LLP Crowe Horwath LLP Dismissal
4/6/2015 US Geothermal Inc. ID MartinelliMick PLLC Moss Adams LLP Dismissal
4/7/2015 VitaCig, Inc. CA De Joya Griffith & Company LLC Sadler Gibb & Associates, LLC Dismissal
4/7/2015 Astrotech Corporation TX Ernst & Young LLP BDO USA LLP Dismissal
4/7/2015 Genufood Energy Enzymes Corp. CA M&K CPA’s, PLLC Farber Hass Hurley LLP Dismissal
4/7/2015 Altair Nanotechnologies Inc. NV Crowe Horwath LLP Marcum LLP Resignation
4/7/2015 Perk International Inc. Canada KLJ & Associates, LLP Schwartz Levitsky Feldman, LLP Dismissal
4/7/2015 Independence Contract Drilling, Inc. TX Pricewaterhouse Coopers LLP BDO USA LLP Dismissal
4/7/2015 Foundation Medicine, Inc. MA Ernst & Young LLP KPMG LLP Resignation
4/7/2015 AV Therapeutics, Inc. NY Marcum LLP Accell Audit and Compliance, P.A. Dismissal
4/8/2015 IFAN Financial, Inc. CA Kyle L. Tingle, CPA, LLC GBH CPAs, PC Dismissal
4/8/2015 Oser Ventures, Inc. (formerly Wellesley Capital Management Corp.) FL Alan R. Swift, CPA Resignation
4/8/2015 Cannasys, Inc. CO HJ & Associates, L.L.C. BF Borgers CPA PC Dismissal
4/9/2015 China Jo-Jo Drugstores, Inc. China Friedman LLP BDO China Shu Lun Pan Certified Public Accountants LLP Dismissal
4/9/2015 Yummy Flies, Inc. CO Cutler & Co., LLC Anton & Chia, LLP Dismissal
4/10/2015 Table Trac, Inc. MN Baker Tilly Virchow Krause, LLP Boulay, P.L.L.P. Dismissal
4/10/2015 Dakota Plains Holdings, Inc. MN BDO USA LLP Mantyla McReynolds LLC Decline To Stand

If you were wondering, VitaCig is exactly what it sounds like. You can now get your vitamins in vapor form through a fake cigarette. Nicotine-free. Now you know.

Round and round and round…

Auditor Changes week ending 05 Apr 2015

American Xanthan filed an 8-K last week naming Ernst & Young as new auditor. This week, they filed another 8-K, still listing BF Borgers as the former auditor, but listing Nexia UHY as the new auditor. No mention of EY anywhere.

Still seeing some filings with companies switching from L.L. Bradford to RBSM. RBSM absorbed L.L a few months back. This week, the PCAOB sanctioned a number of current and former L.L. Bradford auditors for reasons ranging from independence to quality control. You can read the full PCAOB release here.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
3/30/2015 Essex Rental Corp. IL Grant Thornton LLP Resignation
3/30/2015 ACADIA Pharmaceuticals Inc. CA Pricewaterhouse Coopers LLP Ernst & Young LLP Decline To Stand
3/30/2015 Eagle Financial Services, Inc. VA Smith Elliott Kearns & Company, LLC Yount, Hyde & Barbour, P.C. Dismissal
3/30/2015 S&W Seed Company CA M&K CPA’s, PLLC Crowe Horwath LLP Dismissal
3/31/2015 Red Robin Gourmet Burgers, Inc. CO Deloitte & Touche LLP KPMG LLP Dismissal
3/31/2015 American Xanthan Corporation WY BF Borgers CPA PC Nexia UHY LLP Dismissal
3/31/2015 Cogentix Medical, Inc. (formerly Vision-Sciences, Inc.) MN EisnerAmper LLP Grant Thornton LLP Dismissal
3/31/2015 TherapeuticsMD, Inc. FL Rosenberg Rich Baker Berman & Company Grant Thornton LLP Dismissal
3/31/2015 China Energy Technology Corp., Ltd. China John Scrudato CPA Canuswa Accounting and Tax Services Inc. Dismissal
3/31/2015 ABCO Energy, Inc. AZ L.L. Bradford & Company RBSM LLP Resignation
3/31/2015 Andatee China Marine Fuel Services Corporation China Friedman LLP KCCW Accountancy Corp. Dismissal
3/31/2015 EFH Group, Inc. NY Cutler & Co., LLC Michael Albanese, CPA Dismissal
4/1/2015 Aurora Diagnostics Holdings, LLC FL McGladrey LLP Crowe Horwath LLP Resignation
4/1/2015 Malaysia Pro-Guardians Security Management Corporation NY Li and Company, PC McCormack, Su & Company Inc. Dismissal
4/1/2015 Success Holding Group International Inc. IN Yichien Yeh, CPA RBSM LLP Dismissal
4/1/2015 First Capital Bancorp, Inc. VA Cherry Bekaert LLP BDO USA LLP Dismissal
4/2/2015 Siga Resources, Inc. NV Messineo & Co, CPAs, LLC ZBS Group LLC Decline To Stand
4/2/2015 Tilly’s, Inc. CA Deloitte & Touche LLP BDO USA LLP Dismissal
4/2/2015 GlobeImmune, Inc. CO KPMG LLP EKS&H LLLP Dismissal
4/2/2015 Auburn National Bancoproration, Inc. AL KPMG LLP Elliott Davis Decosimo, LLC Dismissal
4/2/2015 Indie Growers Association NV Sadler, Gibb & Associates, LLC Resignation
4/3/2015 Vapor Hub International Inc. CA Anton & Chia, LLP Hartley Moore Accountancy Corporation Dismissal
4/3/2015 Ournett Holdings, Inc. NY Fiondella Milone & LaSaracina LLP M&K CPAs, PLLC Dismissal
4/3/2015 Bluelinx Holdings Inc. GA Ernst & Young LLP BDO USA LLP Dismissal
4/3/2015 TeleCommunication Systems, Inc. MD Ernst & Young LLP KPMG LLP Dismissal
4/3/2015 High Desert Assets, Inc. Singapore Hartley Moore Accountancy Corporation Anton & Chia, LLP Dismissal
4/3/2015 Ultra Clean Holdings, Inc. CA Deloitte & Touche LLP Moss Adams LLP Dismissal

Always eager to please, we offer a number of convenient options here at the Auditor Carousel. You can have updates automatically delivered to your inbox by clicking the Follow button above and to the right. If you prefer your auditor change news in smaller doses, try our sister site Big4 Auditor Carousel, which focuses on changes at Big4 firms. Last option, get your auditor change information in 140 characters or less by following us on Twitter.

Round and round and round…

Auditor Changes week ending 29 Mar 2015

The Carousel spins without interruption with this week being no exception. Let’s give Hamilton Bancorp some credit for announcing their auditor change a year in advance.

Here’s this week’s full list:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
3/23/2015 American Xanthan Corporation WY BF Borgers CPA PC Ernst & Young LLP Dismissal
3/23/2015 Rostock Ventures Corp. NV M&K CPA’s, PLLC PLS CPA’s Dismissal
3/23/2015 ZAIS Group Holdings, Inc. NJ McGladrey LLP KPMG LLP Dismissal
3/23/2015 Dawson Geophysical Company (formerly TGC Industries, Inc. TX Lane Gorman Trubitt, PLC Ernst & Young LLP Dismissal
3/23/2015 Global Cash Access Holdings, Inc. NV Deloitte & Touche LLP BDO USA LLP Dismissal
3/23/2015 Apricus Biosciences, Inc. CA Pricewaterhouse Coopers LLP BDO USA LLP Dismissal
3/23/2015 Hamilton Bancorp MD Rowles and Company, LLP Stegman & Company Dismissal
3/24/2015 The Mint Leasing, Inc. TX M&K CPA’s, PLLC LBB & Associates Ltd., LLP Dismissal
3/24/2015 China Gewang Biotechnology, Inc. (formerly Rich Star Development Corporation) China L.L. Bradford & Company Dismissal
3/24/2015 Exeo Entertainment, Inc. NV De Joya Griffith & Company LLC KLJ & Associates LLP Dismissal
3/24/2015 Alpha-En Corporation NY Schulman Lobel Zand Katzen Williams & Blackman LLP Li and Company, PC Dismissal
3/25/2015 ACADIA Pharmaceuticals Inc. CA Pricewaterhouse Coopers LLP Decline To Stand
3/25/2015 C&J Energy Services Ltd. (formerly Nabors Red Lion Limited) Bermuda Pricewaterhouse Coopers LLP KPMG LLP Dismissal
3/25/2015 Coastway Bancorp, Inc. RI Wolf & Company, P.C. Crowe Horwath LLP Dismissal
3/26/2015 Asia Properties, Inc. WA McGovern, Hurley Cunningham, LLP WeldAsia Associates Dismissal
3/26/2015 EVERTEC, Inc. Puerto Rico Pricewaterhouse Coopers LLP Deloitte & Touche LLP Dismissal
3/26/2015 Community Bankers Trust Corporation VA Elliott Davis Decosimo, LLC BDO USA LLP Dismissal
3/26/2015 Lakeland Industries, Inc. NY Ruihua Certified Public Accountants Shanghai Mazars Certified Public Accountants Dismissal
3/27/2015 SpectrumDNA, Inc. WA MaloneBailey, LLP DeCoria, Maichel and Teague, P.S. Dismissal
3/27/2015 Helios and Matheson Analytics Inc. NY Mercadien, P.C. Rosenberg Rich Baker Berman & Company Decline To Stand
3/27/2015 Kaanapali Land, LLC IL McGladrey LLP Grant Thornton LLP Dismissal
3/27/2015 QEP Midstream Partners, LP TX Pricewaterhouse Coopers LLP Ernst & Young LLP Dismissal
3/27/2015 LeMaitre Vascular, Inc. MA Ernst & Young LLP Grant Thornton LLP Dismissal

Enjoy these last few days of the first quarter. It only gets busier from here.

Round and round and round…

Auditor Changes week ending 22 Mar 2015

A nasty flu knocked me out, but didn’t slow down the carousel by even one beat. Plenty to digest, so I’ll let you to it.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
3/16/2015 Quint Media, Inc. FL MaloneBailey, LLP Salberg & Company, P.A. Dismissal
3/16/2015 Westmoreland Resource Partners, LP CO Grant Thornton LLP Ernst & Young LLP Dismissal
3/16/2015 Delcath Systems, Inc. NY Ernst & Young LLP Grant Thornton LLP Dismissal
3/17/2015 Treaty Energy Corporation LA M&K CPA’s, PLLC BF Borgers CPA PC Resignation
3/17/2015 Ecrypt Technologies, Inc. TX De Joya Griffith & Company LLC Sadler Gibb & Associates, LLC Dismissal
3/17/2015 SpectrumDNA, Inc. WA HJ & Associates, L.L.C. MaloneBailey, LLP Dismissal
3/17/2015 SpectrumDNA, Inc. WA MaloneBailey, LLP Dismissal
3/17/2015 Mercari Communications Group, Ltd. NY Robison Hill & Co., Certified Public Accountants Liggett, Vogt & Webb, P.A. Dismissal
3/17/2015 Weyco Group, Inc. WI Deloitte & Touche LLP Baker Tilly Virchow Krause, LLP Dismissal
3/17/2015 Sunrise Real Estate Group, Inc. FL Finesse CPA, P.C. Kenne Ruan, CPA, P.C. Resignation
3/17/2015 Dynaresouce, Inc. TX The Hall Group, CPA’s MaloneBailey, LLP Resignation
3/17/2015 Sungame Corporation NV Cutler & Co., LLC Pybus & Company, P.A. Resignation
3/17/2015 South Jersey Industries, Inc. 401(k) Plan NJ Deloitte & Touche LLP BDO USA LLP Dismissal
3/19/2015 Drug Free Solutions, Inc. CA PKF O’Connor Davies Hartley Moore Accountancy Corporation Dismissal
3/19/2015 Diego Pellicer Worldwide, Inc. CA Li & Company, PC Paritz & Company, P.A. Dismissal
3/19/2015 Signature Group Holdings, Inc. CA Squar, Milner, Peterson, Miranda & Williamson LLP Ernst & Young LLP Dismissal
3/19/2015 Energy 11, L.P. TX Ernst & Young LLP Grant Thornton LLP Dismissal
3/19/2015 Clone Algo Technologies Inc. NV Liggett, Vogt & Webb, P.A. Simon & Edward LLP Dismissal
3/19/2015 Veeco Instruments Inc. NY Ernst & Young LLP KPMG LLP Dismissal
3/19/2015 Medytox Solutions, Inc. FL Grant Thornton LLP Green & Company CPA’s Resignation
3/19/2015 Comtech Telecommunications Corp. NY KPMG LLP Deloitte & Touche LLP Dismissal
3/20/2015 Resort Savers, Inc. WA Li & Company, PC RBSM LLP Resignation
3/20/2015 New Global Energy, Inc. WY Hartley Moore Accountancy Corporation Terry L. Johnson, CPA Dismissal
3/20/2015 Bollente Companies, Inc. AZ De Joya Griffith & Company LLC Seale and Beers, Certified Public Accountants LLC Dismissal

Back again in a few days with more of the latest. Until then, be healthy, wealthy, and wise.

Round and round and round…

Auditor Changes week ending 15 Mar 2015

Things we learn from this week’s auditor change filings:

  • The Hall Group CPAs lost their PCAOB registration (that tidbit comes courtesy of the Energy & Technology Corp 8-K)
  • TheDirectory.com and former auditor Green and Company can’t agree on anything, including Green saying all the information disclosed in the 8-K is inaccurate and false (for TheDirectory’s version see here, for Green’s see here)
  • The more things change, the more they stay the same; FONU2 let go of MaloneBailey back in December, and reengaged them again this week. Going to guess the matter in bullet #1 had something to do with it

Here’s this week’s full list of companies making an auditor switch:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
3/9/2015 Trident Brands Incorporated WI George Stewart, CPA MaloneBailey, LLP Dismissal
3/10/2015 MineralRite Corporation UT L.L. Bradford & Company Martinelli Mick PLLC Dismissal
3/10/2015 Green Ballast, Inc. TN KPMG LLP Horne LLP Dismissal
3/10/2015 ROI Land Investments Ltd. Canada Weinberg & Baer LLC Marcum LLP Dismissal
3/10/2015 Mobiquity Technologies, Inc. NY Messineo & Co, CPAs, LLC Sadler Gibb & Associates, LLC Dismissal
3/11/2015 Tyme Technologies, Inc. NY DKM Certified Public Accountants WithumSmith + Brown, PC Dismissal
3/11/2015 Sibannic, Inc. CO MaloneBailey, LLP BF Borgers CPA PC Dismissal
3/12/2015 Textmunication Holdings, Inc. CA MaloneBailey, LLP RBSM LLP Dismissal
3/12/2015 Affinity Mediaworks Corp. AZ M&K CPA’s, PLLC MaloneBailey, LLP Dismissal
3/12/2015 Energy & Technology, Corp. LA The Hall Group, CPA’s MaloneBailey, LLP Resignation
3/12/2015 Kura Oncology, Inc. (formerly Zeta Acquisition Corp. III) CA LWBJ, LLP Ernst & Young LLP Dismissal
3/12/2015 TheDirectory.com, Inc. FL Green & Company, CPAs DKM Certified Public Accountants Dismissal
3/13/2015 Cross Country Healthcare, Inc. FL Ernst & Young LLP Deloitte & Touche LLP Dismissal
3/13/2015 LRI Holdings, Inc. TN Deloitte & Touche LLP Grant Thornton LLP Dismissal
3/13/2015 Sunoco LP (subsidiary of Energy Transfer Equity, L.P.) TX Ernst & Young LLP Grant Thornton LLP Dismissal
3/13/2015 Lans Holding, Inc. Malaysia KLJ & Associates, LLP GBC CPAs, PC Resignation
3/13/2015 Technovative Group, Inc. (formerly Horizon Energy Corp.) Hong Kong McConnell & Jones, LLP AWC (CPA) Limited Dismissal
3/13/2015 Analogic Corporation MA Pricewaterhouse Coopers LLP Ernst & Young LLP Dismissal
3/13/2015 FONU2 Inc. GA The Hall Group, CPA’s MaloneBailey, LLP Dismissal

We’ll see you again next week on the Auditor Carousel. If you’re looking for up to the minute updates, the biggest news items get posted to Twitter @AuditorCarousel. Check it out!

Round and round and round…

Auditor Changes week ending 08 March 2015

Companies usually don’t include a reason when filing an 8-K about an auditor switch. Applied Energetics broke the mold this week by stating they let go of BDO and engaged Liggett Vogt, “in order to reduce costs.” Simple, plain, and honest.

The Inception Mining filing says, “the Company opted to change accounting firms for purposes of independent auditing.” Glad to know they were looking for independent auditors, as opposed to those non-independent types. I get what they were trying to say, it’s just odd wording. Probably a lawyer’s fault. (That may be the first lawyer joke on Auditor Carousel. I’ll have to check through the archives to confirm).

I’ll let you read the Windstream Technologies filing yourself, but in it you’ll find a narrative about Windstream not telling their auditors about a significant subsequent event until after the 10-Q was filed. This caused the auditors some concern surrounding the management rep letter, which contained representations to the contrary. It’s all resolved now, though. The former auditor resigned, and Windstream engaged a new one.

Here’s the full list of auditor changes for the week:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
3/2/2015 Kvintess F&DI Holdings Corp. Russia MaloneBailey, LLP OOO Moore Stephens Resignation
3/2/2015 Credit Suisse Asset Management Income Fund, Inc. NY Pricewaterhouse Coopers LLP KPMG LLP Dismissal
3/2/2015 Credit Suisse High Yield Bond Fund NY Pricewaterhouse Coopers LLP KPMG LLP Dismissal
3/2/2015 Blue Bird Corporation (formerly School Bus Holdings Inc. & Hennessy Capital Acquisition Corp.) GA KPMG LLP Pricewaterhouse Coopers LLP Dismissal
3/2/2015 Orbital ATK, Inc. VA Deloitte & Touche LLP Pricewaterhouse Coopers LLP Dismissal
3/2/2015 MedeFile International, Inc. FL L.L. Bradford & Company RBSM LLP Resignation
3/2/2015 MW Bancorp, Inc. OH Crowe Horwath LLP Elliott Davis Decosimo, LLC Dismissal
3/3/2015 Windstream Technologies, Inc. IN Hartley Moore Accountancy Corporation Somerset CPAs, P.C. Resignation
3/3/2015 Inception Mining Inc. UT Fiondella Milone & LaSaracina LLP Sadler Gibb & Associates, LLC Dismissal
3/3/2015 Aviat Networks, Inc. CA KPMG LLP BDO USA LLP Dismissal
3/3/2015 Westamerica Bancorporation CA KPMG LLP Crowe Horwath LLP Dismissal
3/3/2015 The Andersons, Inc. OH Pricewaterhouse Coopers LLP Deloitte & Touche LLP Dismissal
3/4/2015 Labor Smart Inc. GA De Joya Griffith & Company LLC SingerLewak LLP Dismissal
3/4/2015 The Boston Beer Company, Inc. MA Ernst & Young LLP Deloitte & Touche LLP Dismissal
3/5/2015 Puget Technologies, Inc. CO Harris & Gillespie CPA’s, PLLC BF Borgers CPA PC Dismissal
3/5/2015 Seratosa, Inc. Hong Kong Dominic K.F. Chan & Co, CPA GBH CPAs, PC Dismissal
3/5/2015 Earth Science Tech, Inc. FL De Joya Griffith & Company LLC Liggett, Vogt & Webb, P.A. Resignation
3/5/2015 Warner Music Group Corp. NY Ernst & Young LLP KPMG LLP Dismissal
3/5/2015 New York Sub Company FL De Joya Griffith & Company LLC Liggett, Vogt & Webb, P.A. Dismissal
3/5/2015 Flushing Financial Corporation NY Grant Thornton LLP BDO USA LLP Dismissal
3/5/2015 China YCT International Group, Inc. China GZTY CPA Group, LLC Paritz & Company, P.A. Dismissal
3/5/2015 Applied Energetics, Inc. AZ BDO USA LLP Liggett, Vogt & Webb, P.A. Dismissal

Each week, we bring you all the auditor change information. Check back soon for more.  Auditor Carousel is on twitter, too @auditorcarousel.

Round and round and round…

Auditor Changes week ending 01 Mar 2015

A couple things to point out before getting to this week’s list. First off, a little misdirection. At the time they announced the dismissal of Grant Thornton, a couple American Realty Capital entities said they were talking to CohnReznick about being the replacement auditor. This week, one entity engaged KPMG, while the other went with Crowe Horwath. No reason given for the CohnReznick head fake.

Secondly, sometimes you have to break up to show you’re serious. Li and Company resigned as auditor of Centaurus Diamond Technologies citing unpaid fees. Once the fees got paid, Li was totally cool with auditing Centaurus again. How about that? An auditor change (or lack of one) as a life lesson.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
2/23/2015 American Realty Capital Trust V, Inc. NY Grant Thornton LLP KPMG LLP Dismissal
2/23/2015 HSBC Finance Corporation NY KPMG LLP Pricewaterhouse Coopers LLP Dismissal
2/23/2015 HSBC USA Inc. NY KPMG LLP Pricewaterhouse Coopers LLP Dismissal
2/23/2015 Butler National Corporation KS L.L. Bradford & Company RBSM LLP Resignation
2/24/2015 Engage Mobility, Inc. MO Kingery & Crouse PA Frazier & Deeter, LLC Dismissal
2/24/2015 Hangover Joe’s Holding Corporation TN GHP Horwath, P.C. Terry L. Johnson, CPA Dismissal
2/24/2015 Green Envirotech Holding Corp. CA MaloneBailey, LLP Anton & Chia, LLP Dismissal
2/25/2015 Centaurus Diamond Technologies, Inc. NV Li and Company, PC Li and Company, PC Resignation
2/25/2015 The Pulse Beverage Corporation CO L.L. Bradford & Company RBSM LLP Resignation
2/25/2015 Integrated Environmental Technologies, Ltd. SC L.L. Bradford & Company RBSM LLP Dismissal
2/25/2015 Freedom Petroleum, Inc. LA DKM Certified Public Accountants Green & Company CPA’s Resignation
2/25/2015 American Realty Capital Daily Net Asset Value Trust, Inc. NY Grant Thornton LLP Crowe Horwath LLP Resignation
2/25/2015 Monarchy Ventures Inc. Mexico Sadler, Gibb & Associates, LLC Dale Matheson Carr-Hilton Labonte LLP Resignation
2/26/2015 Inolife Technologies, Inc. NC The Hall Group, CPA’s Bharat Parikh and Associates LP Resignation
2/26/2015 Roomlinx, Inc. CO GPH Horwath, P.C. KMJ Corbin & Company LLP Dismissal
2/27/2015 Breezer Ventures Inc. China Jimmy P. Lee, CPA, P.C. Hillary CPA Group, LLC Resignation
2/27/2015 Altovida, Inc. United Kingdom L.L. Bradford & Company RBSM LLP Resignation
2/27/2015 Blue Bird Corporation (formerly School Bus Holdings Inc.) GA Rothstein Kass & Company, P.C. KPMG LLP Resignation
2/27/2015 Union Bankshares Corporation VA Yount, Hyde & Barbour, P.C. Ernst & Young LLP Dismissal
2/27/2015 ABV Consulting, Inc. PA M&K CPA’s, PLLC Liggett, Vogt & Webb, P.A. Dismissal

March is here, and busy season rolls on. Hopefully you’ve got your 10-K on file because now it’s time to close February.

Click on the Follow button above and to the right to have Auditor Carousel updates delivered straight to your inbox. Check us out on Twitter, too, @AuditorCarousel. That’s where all the real fun happens.

Round and round and round…

Auditor Changes week ending 22 Feb 2015

I’ll just point out this week that when an auditor resigns, it’s unusual for the resignation letter from auditor to client to get filed as an attachment. But it happened this week. In Peterson Sullivan’s letter to Lenco Mobile, we find out that Peterson considers their independence impaired because they are a creditor to Lenco in bankruptcy proceedings. I’d consider their independence impaired as well.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
2/17/2015 NOHO, Inc. AZ L.L. Bradford & Company Sadler Gibb & Associates, LLC Resignation
2/17/2015 MVP REIT, Inc. CA De Joya Griffith & Company LLC RBSM LLP Dismissal
2/17/2015 Progreen Properties, Inc. MI Baker Tilly Virchow Krause, LLP MaloneBailey, LLP Resignation
2/17/2015 SmartHeat Inc. China Goldman Kurland and Mohidin, LLP MJF & Associates, APC Resignation
2/17/2015 Telupay International Inc. Channel Islands L.L. Bradford & Company RBSM LLP Resignation
2/17/2015 China Energy Recycling Corporation China Goldman Kurland and Mohidin, LLP MJF & Associates, APC Dismissal
2/17/2015 Freestone Resources, Inc. TX The Hall Group, CPA’s MaloneBailey, LLP Dismissal
2/17/2015 Lenco Mobile Inc. WA Peterson Sullivan LLP Resignation
2/17/2015 Trailblazer Resources, Inc. NV BDO USA LLP KLJ & Associates LLP Dismissal
2/17/2015 American Cannabis Company, Inc. CO Bongiovanni & Associates CPAs Cutler & Co., LLC Dismissal
2/18/2015 Innocap, Inc. TX L.L. Bradford & Company RBSM LLP Resignation
2/18/2015 Apptigo International, Inc. FL L.L. Bradford & Company RBSM LLP Resignation
2/18/2015 Petrohunter Energy Corporation CO Eide Bailly LLP Resignation
2/19/2015 Genesis Healthcare, Inc. PA Ernst & Young LLP KPMG LLP Dismissal
2/20/2015 Mindpix Corporation FL Salberg & Company, P.A. Pybus & Company, P.A. Dismissal
2/20/2015 Allied World Assurance Company Holdings, AG Switzerland Deloitte Ltd. Deloitte & Touche LLP Dismissal
2/20/2015 HSBC USA Inc. NY Pricewaterhouse Coopers LLP
2/20/2015 HSBC Finance Corporation IL Pricewaterhouse Coopers LLP

If you’re wondering why the dismissal box is blank for HSBC, it’s because PwC was engaged for 2015 work, and 2014 audit work likely hasn’t wrapped up. Good idea not to fire your auditor until after the 10-K is filed.

Round and round and round…

Auditor Changes week ending 13 Feb 2015

Still seeing filings come in related to the L.L Bradford and RBSM merger. All in all, a ho-hum week on the Carousel.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
2/9/2015 Manhattan Scientific, Inc. NY L.L. Bradford & Company RBSM LLP Resignation
2/9/2015 AVT, Inc. CA MaloneBailey, LLP RBSM LLP Dismissal
2/9/2015 Hawker Energy, Inc. CA L.L. Bradford & Company RBSM LLP Resignation
2/10/2015 Aurios, Inc. AZ Semple, Marchal & Cooper, LLP PLS CPA’s Dismissal
2/10/2015 Pervasip Corp. NY GBH CPAs Rosenberg Rich Baker Berman & Company Dismissal
2/11/2015 Textmunication Holdings, Inc. CA L.L. Bradford & Company MaloneBailey, LLP Resignation
2/11/2015 3D Makerjet, Inc. FL L.L. Bradford & Company RBSM LLP Resignation
2/11/2015 Cinjet, Inc. NV R.R. Hawkins and Associates International PC Bongiovanni & Associates CPAs Dismissal
2/11/2015 Greenhouse Solutions, Inc. CO Sadler, Gibb & Associates, LLC BF Borgers CPA PC Dismissal
2/12/2015 Ceetop Inc. China Clement C.W. Chan & Co. Resignation
2/12/2015 eRoomSystem Technologies, Inc. NJ Eide Bailly LLP John Scrudato CPA Resignation
2/12/2015 BDCA Venture, Inc. CO Grant Thornton LLP Crowe Horwath LLP Resignation
2/13/2015 Circle Entertainment Inc NY L.L. Bradford & Company RBSM LLP Resignation
2/13/2015 Triple-S Management Corporation Puerto Rico Pricewaterhouse Coopers LLP Deloitte & Touche LLP Dismissal
2/13/2015 SignPath Pharma, Inc. PA M&K CPA’s, PLLC Friedman LLP Dismissal

Best of luck as we move through the winter of our discontent, aka busy season.

Round and round and round…

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