Auditor Changes week ending 07 Feb 2016

Two days last week with no auditor changes reported. I don’t think that’s ever happened before. Has every company found their perfect auditor match? Don’t think so. More likely, everyone is neck deep in an audit, and while they dream of making a change, they just don’t have any time to make it happen.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
2/2/2016 Onepower Systems Ltd. Lebanon Kyle L. Tingle, CPA, LLC K.R. Margetson Ltd. Resignation
2/2/2016 Klever Marketing, Inc. UT HJ & Associates, LLP Haynie & Company Resignation
2/3/2016 Biotricity Inc. Canada PLS CPA SRCO Professional Corporation Dismissal
2/3/2016 Brushy Resources, Inc. TX Akin Doherty Klein & Feuge, P.C. Marcum LLP Dismissal
2/3/2016 CTD Holdings, Inc. FL Averett Warmus Drake, P.A. WithumSmith + Brown, PC Resignation
2/3/2016 AdvanSource Biomaterials Corporation MA Liggett & Webb, P.A. RBSM LLP Dismissal
2/3/2016 EAU Technologies, Inc. GA HJ & Associates, LLP Haynie & Company Resignation
2/4/2016 Uniified Signal, Inc. WA Jones & Sas LLC MaloneBailey, LLP Resignation
2/4/2016 Elite Pharmaceuticals, Inc. NJ Demetrius Berkower LLC Buchbinder Tunick & Company Dismissal

Thanks for stopping by. More next week.

Round and round and round…

Auditor Changes week ending 31 Jan 2016

According to the EnviroStar 8-K filing last week, auditor Mallah Furman & Co. is joining forces with EisnerAmper. Just another piece of M&A activity as the carousel keeps on spinning.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
1/25/2016 My Cloudz, Inc. Thailand Anton & Chia, LLP PLS CPAs Dismissal
1/26/2016 Smack Sportswear CA Weinberg & Company, P.A. Somerset CPAs, P.C. Dismissal
1/26/2016 CSA Holdings Inc. CO Pritchett, Siler & Hardy, P.C. WSRP, LLC Dismissal
1/26/2016 Adaptive Medias, Inc. CA Ramirez Jimenez International CPAs Anton & Chia, LLP Dismissal
1/26/2016 eWellness Healthcare Corporation CA HJ & Associates, LLP Haynie & Company Resignation
1/26/2016 XsunX, Inc. CA HJ & Associates, LLP Haynie & Company Resignation
1/26/2016 EnviroStar, Inc. FL Mallah Furman & Company, P.A. EisnerAmper LLP Resignation
1/26/2016 Cardinal Financial Corporation VA KPMG LLP Yount, Hyde & Barbour, P.C. Dismissal
1/27/2016 Calamos Asset Management, Inc. IL RSM US LLP Deloitte & Touche LLP Dismissal
1/27/2016 Home Treasure Finders, Inc. CO HJ & Associates, LLP Haynie & Company Resignation
1/28/2016 ETFS White Metal Basket Trust NY Deloitte & Touche LLP KPMG LLP Dismissal
1/28/2016 ETFS Precious Metal Basket Trust NY Deloitte & Touche LLP KPMG LLP Dismissal
1/28/2016 ETFS Platimum Trust NY Deloitte & Touche LLP KPMG LLP Dismissal
1/28/2016 ETFS Palladium Trust NY Deloitte & Touche LLP KPMG LLP Dismissal
1/28/2016 ETFS Gold Trust NY Deloitte & Touche LLP KPMG LLP Dismissal
1/28/2016 ETFS Silver Trust NY Deloitte & Touche LLP KPMG LLP Dismissal
1/28/2016 Consumer Capital Group, Inc. NY MaloneBailey, LLP Dominic KF Chan & Co. Dismissal
1/29/2016 MGT Capital Investments, Inc. NY Marcum LLP Friedman LLP Dismissal
1/29/2016 Star Mountain Resources, Inc. AZ HJ & Associates, LLP Haynie & Company Resignation
1/29/2016 Carbon Sciences, Inc. CA HJ & Associates, LLP Liggett & Webb, P.A. Dismissal

Thanks for stopping by. You can keep the Auditor Carousel mojo flowing by following us on Twitter @auditorcarousel. You can also have updates automatically sent by clicking the Follow button above and to the right.

Round and round and round…

Auditor Changes week ending 24 Jan 2016

Auditor Changes tend to be industry agnostic. Every sector sees its share. Last week brought us a couple in the cannabis field. Americann and Massroots, both based in Colorado, chose new auditors. By my tracking, MaloneBailey and Liggett Vogt both service multiple clients in the cannabis industry. Have yet to see a cannabis company audited by a Big4 firm, though I believe that will come in time.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
1/19/2016 FISION Corporation MN MaloneBailey, LLP Patrick D. Heyn, CPA Dismissal
1/19/2016 Advanced Medical Isotope Corp. WA HJ & Associates, LLP Haynie & Company Resignation
1/19/2016 Boston Therapeutics, Inc. MA RSM US LLP Liggett, Vogt & Webb, P.A. Dismissal
1/19/2016 Grand Perfecta, Inc. Japan HJ & Associates, LLP Haynie & Company Resignation
1/20/2016 Greenpro Capital Corp. Hong Kong Wels Asia Associates Anton & Chia, LLP Dismissal
1/20/2016 AlphaPoint Technology, Inc. FL Green & Company CPA’s Gregory, Sharer & Stuart, P.A. Dismissal
1/20/2016 Genius Brands International, Inc. NY HJ & Associates, LLP Haynie & Company Resignation
1/20/2016 Americann, Inc. CO Hartley Moore Accountancy Corporation MaloneBailey, LLP Dismissal
1/21/2016 Poverty Dignified, Inc. NC Elliott Davis Decosimo, LLC Resignation
1/21/2016 Emmaus Life Sciences, Inc. CA KPMG LLP SingerLewak LLP Dismissal
1/21/2016 Massroots, Inc. CO L&L CPAs, P.A. Liggett, Vogt & Webb, P.A. Dismissal
1/22/2016 True Nature Holding, Inc. GA Markum LLP Hancock Askew & Co LLP Dismissal
1/22/2016 Spotlight Innovation Inc. IA GBH CPAs, PC WithumSmith + Brown, PC Dismissal

Thanks for checking in with the Auditor Carousel.  If all this is just too much to wade through, you can get 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 17 Jan 2016

Another week of run of the mill auditor changes. Here’s what happened:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
1/11/2016 Cabinet Grow, Inc. FL D. Brooks and Associates CPA, PA MaloneBailey, LLP Dismissal
1/11/2016 Q2Power Technologies, Inc. OH MaloneBailey, LLP EisnerAmper LLP Dismissal
1/11/2016 Spiral Toys Inc. CA HJ & Associates, LLP Haynie & Company Resignation
1/11/2016 Magna-Lab, Inc. NY Liggett, Vogt & Webb, P.A. RBSM LLP Dismissal
1/11/2016 The Singing Machine Company, Inc. FL Mallah Furman & Company, P.A. EisnerAmper LLP Dismissal
1/11/2016 Haverty Furniture Companies, Inc. GA Ernst & Young LLP Grant Thornton LLP Dismissal
1/12/2016 Rightscorp, Inc. CA HJ & Associates, LLP Haynie & Company Resignation
1/12/2016 South Beach Spirits, Inc. FL Anton & Chia, LLP MaloneBailey, LLP Dismissal
1/12/2016 Canefield Medical Supply, Inc. OH Cutler & Co., LLC Pritchett, Siler & Hardy, P.C. Resignation
1/13/2016 Qualstar Corporation CA SingerLewak LLP Marcum LLP Dismissal
1/14/2016 Ariel Clean Energy, Inc. NY RLB Certified Public Accountant PLLC MaloneBailey, LLP Dismissal
1/14/2016 Heavy Earth Resources, Inc. TX Q Accountancy Corporation RBSM LLP Dismissal
1/14/2016 Amerityre Corporation NV HJ & Associates, LLP Haynie & Company Resignation
1/14/2016 Akorn, Inc. IL KPMG LLP BDO USA LLP Dismissal
1/15/2016 Quintec Corp. Hong Kong Sadler, Gibb & Associates, LLC Crowe Horwath (HK) CPA Limited Dismissal
1/15/2016 Callon Petroleum Company MS Ernst & Young LLP Grant Thornton LLP Dismissal

Given the slow week, I’ll mention a couple other sites you should check out:

  • Tom Renna of Equities Research regularly puts out great analysis at newsgrade.blogspot.com
  • goingconcern has been distracting CPAs for years, providing coverage of anything and everything interesting in the world of accounting

More next week.

Round and round and round…

Auditor Changes week ending 10 Jan 2016

The week started off slow, but the Carousel picked up speed late in the week. Here are the companies that made a switch at auditor this week:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
1/4/2016 Nephros, Inc. NJ WithumSmith+Brown, PC Moody Famiglietti & Andronico, LLP Dismissal
1/5/2016 FairWind Energy, Inc. CA Li and Company, PC MaloneBailey, LLP Dismissal
1/5/2016 American Bio Medica Corporation NY Liggett, Vogt & Webb, P.A. UHY LLP Dismissal
1/6/2016 Todex Corp. NV Cutler & Co., LLC Pritchett, Siler & Hardy, P.C. Resignation
1/6/2016 E-World USA Holding, Inc. CA MaloneBailey, LLP The Pun Group, LLP Dismissal
1/6/2016 Colt Defense LLC Colt Finance Corp CT Pricewaterhouse Coopers LLP Blum, Shapiro & Company, P.C. Dismissal
1/7/2016 Microlin Bio, Inc. NY KLJ & Associates, LLP RBSM LLP Dismissal
1/7/2016 Arkados Group, Inc. NJ Liggett, Vogt & Webb, P.A. RBSM LLP Dismissal
1/7/2016 Scores Holding Company, Inc. NY Liggett, Vogt & Webb, P.A. RBSM LLP Dismissal
1/7/2016 SharkReach, Inc. CA PLS CPA Anton & Chia, LLP Dismissal
1/7/2016 iMedicor, Inc. FL Cross, Fernandez & Riley, LLP Rosenfield & Co., PLLC Dismissal
1/7/2016 Tianhe Union Holdings Limited NY MaloneBailey, LLP WWC, P.C. Dismissal
1/7/2016 Credit One Financial, Inc. NY Moss, Krusick & Associates, LLC GBH CPAs, PC Resignation
1/7/2016 Nuvola, Inc. AZ Seale & Beers CPAs Semple, Marchal & Cooper, LLP Dismissal
1/7/2016 Can-Cal Resources Ltd. Canada L.L. Bradford & Company Thayer O’Neal Company PLLC Dismissal
1/7/2016 Frontier Digital Media Group, Inc. CO Cutler & Co., LLC Pritchett, Siler & Hardy, P.C. Resignation
1/8/2016 ID Global Solutions Corporations FL Anton & Chia, LLP Cherry Bekaert LLP Dismissal
1/8/2016 Acroboo, Inc. Singapore Paula S. Morelli, CPA P.C. Kenne Ruan, CPA, P.C. Dismissal
1/8/2016 Restorgenex Corporation VA Deloitte & Touche LLP KPMG LLP Dismissal
1/8/2016 Innovus Pharmaceuticals, Inc. CA EisnerAmper LLP Hartley Moore Accountancy Corporation Dismissal
1/8/2016 Global Healthcare REIT, Inc. CO Frazier & Deeter, LLC MaloneBailey, LLP Resignation
1/8/2016 Rorine International Holding Corporation NV Michael F. Albanese, CPA BF Borgers CPA PC Dismissal
1/8/2016 Colony Starwood Holdings AZ Deloitte & Touche LLP Ernst & Young LLP Dismissal

Haynie & Company recently acquired HJ & Associates, and this week, a number of former HJ clients filed 8-Ks regarding the change. These filings are in the table below.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
1/5/2016 Spectrascience, Inc. CA HJ & Associates, LLP Haynie & Company Resignation
1/7/2016 Nu-Med Plus, Inc. UT HJ & Associates, LLP Haynie & Company Resignation
1/7/2016 Atlantica, Inc. IL HJ & Associates, LLP Haynie & Company Resignation
1/7/2016 Franchise Holdings International, Inc. Canada HJ & Associates, LLP Haynie & Company Resignation
1/7/2016 Park City Group, Inc. UT HJ & Associates, LLP Haynie & Company Resignation
1/7/2016 Insynergy Products, Inc. CA HJ & Associates, LLP Haynie & Company Resignation
1/8/2016 Capital City Energy Group, Inc. OH HJ & Associates, LLP Haynie & Company Resignation
1/8/2016 Pacific WebWorks, Inc. UT HJ & Associates, LLP Haynie & Company Resignation
1/8/2016 One World Holdings, Inc. TX HJ & Associates, LLP Haynie & Company Resignation
1/8/2016 Blue Earth, Inc. CA HJ & Associates, LLP Haynie & Company Resignation
1/8/2016 Soul and Vibe Interactive Inc. MN HJ & Associates, LLP Haynie & Company Resignation
1/8/2016 Canyon Gold Corp. NV HJ & Associates, LLP Haynie & Company Resignation
1/8/2016 That Marketing Solution, Inc. UT HJ & Associates, LLP Haynie & Company Resignation

Best luck as 2015 books get closed, and 2016 gets going. Give us a follow on Twitter @auditorcarousel. Back with more next week.

Round and round and round…

Auditor Changes week ending 03 Jan 2016

Happy new year to all.

After a relaxing holiday break spent in the mid-west, and no post last week (gasp), the Auditor Carousel is back up and running with a super-sized catch up report.

Pharmaceutical company, KaloBios, notes the Nasdaq delisted the company’s stock, citing the criminal indictment and arrest of former CEO Martin Shkreli. In the same filing, KaloBios notes auditor Marcum LLP resigned, and that the resignation, “was not due to any reason related to the Company’s reporting or accounting operations, policies or procedures.” No mention of whether it was due to Mr. Shkreli being a slimy, alleged criminal. Just a few days later, the company declared bankruptcy. Maybe that had something to do with it.

Here’s everything that happened over the last couple weeks:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
12/18/2015* Pacira Pharmaceuticals, Inc. NJ CohnReznick LLP KPMG LLP Dismissal
12/18/2015 Kirin International Holding, Inc. CA Marcum Bernstein & Pinchuk LLP Dominic KF Chan & Co. Dismissal
12/18/2015 Gramercy Property Trust (formerly Chambers Street Properties) NY Deloitte & Touche LLP Ernst & Young LLP Dismissal
12/18/2015 CloudCommerce, INC. CA HJ & Associates, LLP Liggett, Vogt & Webb, P.A. Dismissal
12/21/2015 BMC Stock Holdings, Inc. GA KPMG LLP Pricewaterhouse Coopers LLP Dismissal
12/21/2015 SMSA Ballinger Acquisition Corp. TX Stevenson & Company CPAS LLC Turner, Stone & Company, LLP Dismissal
12/21/2015 Trustmark Corporation MS KPMG LLP Crowe Horwath LLP Dismissal
12/22/2015 Aroga Holding Corp Canada Messineo & Co, CPAs, LLC Green and Company Decline To Stand
12/22/2015 Lode-Star Mining, Inc. TX Morgan & Company LLP MaloneBailey, LLP Dismissal
12/22/2015 WhereverTV Broadcasting Corporation FL Terry L. Johnson, CPA Hacker, Johnson & Smitn PA Dismissal
12/23/2015 GMCI Corp. AZ KLJ & Associates, LLP BF Borgers CPA PC Resignation
12/23/2015 Redwood Mortgage Investors IX, LLC CA Armanino LLP BDO USA LLP Dismissal
12/23/2015 Redwood Mortgage Investors VII, a California Limited Partnership  CA Armanino LLP BDO USA LLP Dismissal
12/23/2015 KaloBios Pharmaceuticals, Inc. CA Marcum LLP Resignation
12/24/2015 Penske Automotive Group, Inc.** MI KPMG Audit Plc KPMG LLP Resignation
12/24/2015 Akari Therapeutics PLC United Kingdon Kost, Forer Gabbay & Kasierer, a member of Ernst & Young Global BDO AG Dismissal
12/28/2015 PetLife Pharmaceuticals, Inc. (formerly Clear TV Ventures, Inc., which itself was formerly Eco Ventures Group, Inc.) CA RBSM LLP LBB & Associates Ltd., LLP Resignation
12/28/2015 Idle Media, Inc. PA De Joya Griffith & Company LLC Connolly, Grady, & Cha Dismissal
12/29/2015 Dale Jarrett Racing Adventure, Inc. NC Frazier & Deeter, LLC Resignation
12/30/2015 Matthews International Corporation PA Pricewaterhouse Coopers LLP Ernst & Young LLP Dismissal
12/30/2015 Blue Calypso, Inc. TX Marcum LLP Liggett, Vogt & Webb, P.A. Dismissal
12/30/2015 Puravita Corporation FL Messineo & Co, CPAs, LLC Ankit Consulting Services, Inc. Dismissal
12/31/2015 Giggles N Hugs, Inc. CA RBSM LLP Weinberg & Company Dismissal
12/31/2015 Medifirst Solutions, Inc. NJ Anton & Chia, LLP Fruci & Associates PS Dismissal
12/31/2015 QKL Stores Inc. China Albert Wong & Co. LLP AWC (CPA) Limited Dismissal

*Our last report for the week ended Dec 20, left off changes that happened on Dec 18, so they are included here.

**Filing includes the following, “Deloitte & Touche LLP is our principal independent auditing firm. In delivering its audit opinion, Deloitte & Touche LLP relies on the opinion of KPMG Audit Plc, a U.K. based affiliate of KPMG LLP, principally in respect of our subsidiary which holds our international operations, UAG UK Holdings Limited.”

2015 was a busy year on the carousel. 2016 promises more of the same. Tune in again next week for more.

Round and round and round…

Auditor Changes week ending 20 Dec 2015

Brightlane Corp. reported this week dismissing auditor RLB Certified Public Accountant because Robin L. Bigalke (the R, L, and B in RLB), has been suspended from practicing before the SEC for three years. The SEC administrative proceeding goes into detail, citing backdated quality review documentation, and adding documentation to closed audit files. This happened while Robin was part of Messineo & Co., and is just a small part of the shenanigans going on over there. A separate 20 page administrative proceeding against Messineo describes backdated documentation, incomplete audit files, and egregious independence issues. One example involves a situation where Messineo was the CFO of two companies that also were audited by a CPA firm where Messineo was a partner. For good measure, the SEC also notes that Messineo performed engagement quality reviews for Ronald R. Chadwick, who himself had his PCAOB registration revoked earlier this year.

Here’s what happened last week:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
12/14/2015 FBEC Worldwide, Inc. WY MaloneBailey, LLP Pinaki & Associates LLC Resignation
12/14/2015 Enterprise Bancorp, Inc. MA KPMG LLP RSM US LLP Dismissal
12/15/2015 Santander Consumer USA Holdings Inc. TX Deloitte & Touche LLP Pricewaterhouse Coopers LLP Dismissal
12/15/2015 RLJ Entertainment, Inc. MD KPMG LLP BDO USA LLP Dismissal
12/15/2015 Santander Holdings USA, Inc. MA Deloitte & Touche LLP Pricewaterhouse Coopers LLP Dismissal
12/16/2015 Baristas Coffee Company, Inc. WA DKM Certified Public Accountants Stevenson & Company CPAS LLC Resignation
12/16/2015 Ariel Clean Energy, Inc. NY RLB Certified Public Accountant PLLC Dismissal
12/16/2015 Brightlane Corp. TX RLB Certified Public Accountant PLLC Paritz & Company, P.A. Dismissal
12/16/2015 Northwest Pipe Company WA Pricewaterhouse Coopers LLP Moss Adams LLP Dismissal
12/16/2015 Global Power Equipment Group Inc. TX BDO USA LLP Resignation
12/16/2015 Streamline Health Solutions, Inc. GA KPMG LLP RSM US LLP Dismissal
12/17/2015 Novus Robotics Inc. Canada BF Borgers CPA PC Fruci & Associates PS Dismissal
12/17/2015 Jubilant Flame International, Ltd. China Cutler & Co., LLC Pritchett, Siler & Hardy, P.C. Resignation
12/17/2015 Osiris Therapeutics, Inc. MD BDO USA LLP Ernst & Young LLP Resignation
12/17/2015 ARC Group Worldwide, Inc. FL Grant Thornton LLP Hein & Associates LLP Dismissal
12/17/2015 Alpine 4 Technologies Ltd. AZ Anton & Chia, LLP MaloneBailey, LLP Dismissal
12/17/2015 Infrax Systems, Inc. FL DKM Certified Public Accountants Dismissal

Bad auditors aside, wishing all a merry Christmas, and peace on earth.

Round and round and round…

Auditor Changes week ending 13 Dec 2015

Artec Media with a somber 8-K filing this week announcing the company was changing auditors because previous auditor, Jim Bedinger, died. Though you never expect something like that to happen, this reinforces the importance of succession planning.

Here is the full list of auditor changes for the week:

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
12/7/2015 Life Clips, Inc. NC Gillespie & Associates PLLC L&L CPAs, P.A. Dismissal
12/7/2015 Brooks Automation, Inc. MA BDO USA LLP Pricewaterhouse Coopers LLP Dismissal
12/8/2015 Maxwell Resources, Inc. TX Rosenberg Rich Baker Berman & Company Montgomery Coscia Greilich LLP Dismissal
12/9/2015 Wright Medical Group N.V. The Netherlands Ernst & Young LLP KPMG LLP Dismissal
12/9/2015 Success Entertainment Group International Inc. IN Cutler & Co., LLC Roger Yeh, CPA Dismissal
12/9/2015 KaloBios Pharmaceuticals, Inc. CA Ernst & Young LLP Marcum LLP Resignation
12/9/2015 Pacific Oil Company NV Cutler & Co., LLC TAAD, LLP Resignation
12/10/2015 Nexpoint Capital, Inc. TX RSM US LLP Pricewaterhouse Coopers LLP Dismissal
12/10/2015 Senseonics Holdings, Inc. MD KLJ & Associates, LLP Ernst & Young LLP Dismissal
12/10/2015 Trans-Lux Corporation NY BDO USA LLP Marcum LLP Dismissal
12/11/2015 New Source Energy Partners L.P OK BDO USA LLP Dismissal
12/11/2015 Artec Global Media, Inc. NV Bedinger & Company Peterson Sullivan LLP Dismissal
12/11/2015 Sanmina Corporation CA KPMG LLP Pricewaterhouse Coopers LLP Dismissal
12/11/2015 Central European Media Enterprises Ltd. Bermuda Deloitte & Touche LLP Ernst & Young LLP Dismissal
12/11/2015 Jack Henry & Associates, Inc. MO Deloitte & Touche LLP Pricewaterhouse Coopers LLP Dismissal

With the Christmas holiday nearly here, will companies be taking it easy? Or, will they be rushing to fire auditors, effectively wishing them an Un-Merry Christmas? Tune in next week to find out.

Round and round and round…

Auditor Changes week ending 06 Dec 2015

All in all, a very quiet follow up week to the Thanksgiving holiday. About the only interesting reading is in an 8-K filed by Identiv. Former auditor BDO resigned because of a disagreement with the company surrounding a special investigation. The 8-K is careful to point out that, “the term ‘disagreement’ is interpreted and used broadly.” I’m sure a lawyer came up with that.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
11/30/2015 Identiv, Inc. CA BDO USA LLP Burr Pilger Mayer, Inc. Resignation
12/2/2015 Precious Investments, Inc. Canada Thayer O’Neal Company PLLC MNP LLP Dismissal
12/2/2015 STG Group, Inc. VA KPMG LLP BDO USA LLP Dismissal
12/2/2015 Futureland Corp. FL MaloneBailey, LLP Turner, Stone & Company, LLP Dismissal
12/2/2015 Decisionpoint Systems, Inc. CA BDO USA LLP Resignation
12/3/2015 Tech Foundry Ventures, Inc. CA Anton & Chia, LLP Dale Matheson Carr-Hilton Labonte LLP Dismissal
12/3/2015 Icon Vapor, Inc. CA Anton & Chia, LLP KWCO, PC Dismissal
12/3/2015 McEwen Mining Inc. Canada KPMG LLP Ernst & Young LLP Dismissal
12/4/2015 AB International Group Corp. Kyrgyzstan Cutler & Co., LLC Pritchett, Siler & Hardy, P.C. Resignation
12/4/2015 Intelligent Systems Corporation GA Habif Arogeti & Wynne, LLP Nichols, Cauley & Associates, LLC Decline To Stand
12/4/2015 CKX Lands, Inc. LA McElroy, Quirk & Burch MaloneBailey, LLP Resignation
12/4/2015 Classic Rules Judo Championships, Inc. NY Cowan, Gunteski & Co. P.A. MaloneBailey, LLP Dismissal
12/4/2015 Breitling Energy Corporation TX MaloneBailey, LLP Resignation
12/4/2015 BG Medicine, Inc. MA Deloitte & Touche LLP Marcum LLP Dismissal
12/4/2015 Nimtech Corp. Turkey Cutler & Co., LLC Pritchett, Siler & Hardy, P.C. Resignation

Best wishes to all as the holidays approach. Year end is right around the corner.

Round and round and round…

Auditor Changes week ending 29 Nov 2015

Though the SEC was open on Friday, no company elected to file an 8-K with notice of an auditor change. Even on the days there were auditor change filings, things were pretty quiet.

Filing Date Company Location Old Auditor New Auditor Dismissal / Resignation
11/23/2015 Albero, Corp. Northern Ireland Li and Company, PC KLJ & Associates LLP Resignation
11/23/2015 800 Commerce, Inc. FL D. Brooks and Associates CPA, PA MaloneBailey, LLP Dismissal
11/23/2015 BMB Munai, Inc. UT Eide Bailly LLP WSRP, LLC Dismissal
11/23/2015 MVC Capital, Inc. NY Ernst & Young LLP Grant Thornton LLP Decline To Stand
11/24/2015 United Development Funding IV TX Whitley Penn LLP Decline To Stand
11/24/2015 United Development Funding Income Fund V TX Whitley Penn LLP Decline To Stand
11/24/2015 United Mortgage Trust TX Whitley Penn LLP Decline To Stand
11/24/2015 United Development Funding III, L.P. TX Whitley Penn LLP Decline To Stand
11/24/2015 America First Multifamily Investors, L.P. NE Deloitte & Touche LLP Pricewaterhouse Coopers LLP Dismissal
11/25/2015 Artventive Medical Group, Inc. CA Anderson Bradshaw PLLC Heaton & Company, PLLC Dismissal

Wishing everyone well as we head into the final month of the year.

Round and round and round…

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