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…

Auditor Changes week ending 22 Nov 2015

Biofuels Power Corporation lost their auditor last week. According to the filing, auditor Clay Thomas has decided to leave auditing behind and focus on a law career.  Yes, auditing really is that boring.

Here are all the changes for the week:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
11/16/2015	Advanced Biomedical Technologies, Inc.	NY	Baker Tilly Hong Kong Limited	AWC (CPA) Limited	Resignation
11/16/2015	Tyme Technologies, Inc.	NY	WithumSmith+Brown, PC	Grant Thornton LLP	Dismissal
11/16/2015	United Cannabis Corporation	CO	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
11/17/2015	Amaize Beverage Corporation	CA	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
11/17/2015	First Capital Real Estate Trust Incorporated	NY	Ernst & Young LLP	Marcum LLP	Dismissal
11/18/2015	Parallax Health Sciences, Inc.	CA	Seale & Beers CPAs	Dave Banerjee, CPA	Resignation
11/18/2015	Peartrack Security Systems, Inc.	CA	Seale & Beers CPAs	Dave Banerjee, CPA	Resignation
11/18/2015	Biofuels Power Corporation	TX	Clay Thomas	Briggs & Veselka Co.	Resignation
11/18/2015	Steampunk Wizards, Inc. (formerly Freedom Petroleum, Inc.)	CA	Green & Company CPA’s	RBSM LLP	Dismissal
11/18/2015	PMX Communities, Inc.	FL	Cutler & Co., LLC	Stevenson & Company CPAS LLC	Resignation
11/18/2015	Lightning Gaming, Inc.	PA	McGladrey LLP	Baker Tilly Virchow Krause, LLP	Dismissal
11/19/2015	Green Envirotech Holdings Corp.	CA	Anton & Chia, LLP	MaloneBailey, LLP	Dismissal
11/19/2015	CrossClick Media, Inc.	NV	KLJ & Associates, LLP	Zwick & Banyai, PLLC	Dismissal
11/20/2015	Veriteq Corporation	FL	EisnerAmper LLP	Salberg & Company, P.A.	Resignation
11/20/2015	Golub Capital BDC, Inc.	IL	RSM US LLP	Ernst & Young LLP	Dismissal
11/20/2015	Petrus Resources Corporation	FL	Messineo & Co, CPAs, LLC	MaloneBailey, LLP	Dismissal
11/20/2015	Cannabis Sativa, Inc.	NV	HJ & Associates, LLP	John Scrudato CPA	Dismissal

Whether you’re traveling or staying local, have a great Thanksgiving holiday. Back with more next week.

Round and round and round…

Auditor Changes week ending 15 Nov 2015

Sometimes, a company just takes its time when reporting an auditor change. Golden Eagle International’s auditor resigned back in May. The company reported it this week in an 8-K, also noting a new auditor has not yet been engaged. With that kind of history, it may be a while before we hear about it even when a new auditor is hired.

VitaCig is back with an auditor change for the second time this year. VitaCig is exactly what it sounds like; vitamins in vapor form from a cigarette-like device. No need to ingest, now you can inhale your vitamins.

Here are all the auditor changes this week:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
11/9/2015	mCig, Inc.	CA	Sadler, Gibb & Associates, LLC	MaloneBailey, LLP	Dismissal
11/9/2015	Agritek Holdings, Inc.	FL	D. Brooks and Associates CPA, PA	–	Resignation
11/9/2015	MediJane Holdings Inc.	CO	DKM Certified Public Accountants	MartinelliMick PLLC	Dismissal
11/10/2015	VitaCig, Inc.	CA	Sadler, Gibb & Associates, LLC	MaloneBailey, LLP	Dismissal
11/10/2015	RELM Wireless Corporation	FL	BDO USA LLP	Moore Stephens Lovelace, P.A.	Dismissal
11/10/2015	VNUE, Inc.	NY	MaloneBailey, LLP	Li and Company, PC	Dismissal
11/10/2015	Goldland Holdings Co.	Canada	W.T. Uniack & Co., CPAs P.C.	Scrudato & Co. PA	Resignation
11/12/2015	Precious Investments, Inc.	Canada	RBSM LLP	Thayer O’Neal Company PLLC	Resignation
11/12/2015	Original Source Entertainment, Inc.	NY	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
11/12/2015	Ecology and Environment, Inc.	NY	Schneider Downs & Co. Inc.	Ernst & Young LLP	Dismissal
11/12/2015	Golden Eagle International, Inc.	CO	Ingenium Accounting Associates	–	Resignation
11/12/2015	SweeGen, Inc.	CA	Anton & Chia, LLP	KBL LLP	Dismissal
11/12/2015	American Business Services, Inc.	MO	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Dismissal
11/13/2015	Lifeapps Digital Media, Inc.	CA	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
11/13/2015	Oakridge Global Energy Solutions, Inc.	FL	BDO USA LLP	Scrudato & Co. PA	Dismissal
11/13/2015	Emav Holdings, Inc.	CA	Hartley Moore Accountancy Corporation	dbbmckennon	Dismissal
11/13/2015	Teardroppers, Inc.	CA	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation

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Auditor Changes week ending 08 Nov 2015

Intelligent Systems Corporation is looking for a new auditor as the previous one, Habif Arogetti & Wynne, is no longer doing public company audits for a couple reasons; 1) the high cost of compliance and, 2) the fact that the number of HAW’s public audit clients has been declining in recent years. The 8-K goes on to explain that Intelligent Systems was, in fact, the last remaining public company audit client. The cost of compliance, in both dollars and time, make it difficult for any firm to audit just one or two public companies. Either you go all in, or get completely out.

Here’s this week’s list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
11/2/2015	AppYea, Inc.	TX	Cutler & Co., LLC	MaloneBailey, LLP	Dismissal
11/2/2015	Sugarmade, Inc.	CA	MJF & Associates, APC	Anton & Chia, LLP	Dismissal
11/2/2015	Cryptosign, Inc.	UT	EKS&H LLLP	Sadler Gibb & Associates, LLC	Dismissal
11/2/2015	China Advanced Construction Materials Group, Inc.	China	Friedman LLP	Kabani & Company, Inc.	Dismissal
11/2/2015	Pharmacyte Biotech, Inc.	MD	Farber Hass Hurley LLP	Armanino LLP	Dismissal
11/2/2015	MediJane Holdings Inc.	CO	DKM Certified Public Accountants	Fruci & Associates PS	Dismissal
11/3/2015	Blow & Drive Interlock Corporation	CA	JDPH & Company	Robert R. Redwitz & Co.	Dismissal
11/3/2015	Shell Midstream Partners, L.P.	TX	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Dismissal
11/3/2015	Tiger Jiujiang Mining, Inc.	Taiwan	Li and Company, PC	MaloneBailey, LLP	Resignation
11/3/2015	Code Navy	CA	Yu Certified Public Accountant, PC	MaloneBailey, LLP	Dismissal
11/4/2015	Spire Corporation	MA	RSM US LLP	–	Resignation
11/4/2015	CannLabs, Inc.	CO	Morison Cogen LLP	MaloneBailey, LLP	Dismissal
11/4/2015	Premier Exhibitions, Inc.	GA	MNP LLP	Cherry Bekaert LLP	Dismissal
11/4/2015	Aristocrat Group Corp.	FL	GBH CPAs, PC	MaloneBailey, LLP	Decline To Stand
11/4/2015	Rainbow Coral Corp.	NV	GBH CPAs, PC	MaloneBailey, LLP	Resignation
11/4/2015	Contango Ore, Inc.	TX	BDO USA LLP	Hein & Associates LLP	Dismissal
11/4/2015	Xiangtian (USA) Air Power Co., Ltd.	China	Jimmy P. Lee, CPA, P.C.	Yichien Yeh CPA	Dismissal
11/4/2015	Soellingen Advisory Group, Inc.	FL	Anton & Chia, LLP	Salberg & Company, P.A.	Dismissal
11/5/2015	Sector 5, Inc.	NV	Messineo & Co, CPAs, LLC	Stevenson & Company CPAS LLC	Decline To Stand
11/5/2015	Bookedbyus, Inc.	CA	Seale & Beers CPAs	–	Resignation
11/5/2015	Intelligent Systems Corporation	GA	Habif Arogeti & Wynne, LLP	–	Decline To Stand
11/5/2015	Petro River Oil Corp.	TX	Marcum LLP	GBH CPAs, PC	Dismissal
11/5/2015	Keyuan Petrochemicals, Inc.	China	–	Marcum Bernstein & Pinchuk LLP	–
11/5/2015	Zero Gravity Solutions, Inc.	FL	Sadler, Gibb & Associates, LLC	GHP Horwath P.C.	Dismissal
11/5/2015	Aqua Power Systems Inc.	Japan	Liggett, Vogt & Webb, P.A.	Peterson Sullivan LLP	Dismissal
11/5/2015	American Cannabis Company, Inc.	CO	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
11/6/2015	Chuma Holdings, Inc.	CA	Saturna Group Chartered Accountants LLP	Sadler Gibb & Associates, LLC	Resignation
11/6/2015	Sigmabroadband Co.	GA	David A. Aronson, CPA P.A.	MartinelliMick PLLC	Dismissal
11/6/2015	Dataram Corporation	NJ	Anton & Chia, LLP	Marcum LLP	Dismissal
11/6/2015	Mascota Resources Corp.	WA	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
11/6/2015	Photoamigo, Inc.	CA	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation

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Auditor Changes week ending 01 Nov 2015

Here are this week’s auditor changes:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
10/26/2015	Marvell Technology Group Limited	Bermuda	Pricewaterhouse Coopers LLP	–	Resignation
10/26/2015	JV Group, Inc.	CO	De Joya Griffith & Company LLC	RBSM LLP	Dismissal
10/27/2015	Addentax Group Corp.	Morocco	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
10/27/2015	BioHiTech Global, Inc.	NY	Weinberg & Baer LLC	Marcum LLP	Dismissal
10/27/2015	Asset Protection of America, Inc. (formerly Bauman Estate Planning, Inc.)	NV	Cutler & Co., LLC	TAAD, LLP	Dismissal
10/28/2015	China Xingbang Industry Group, Inc.	China	Baker Tilly Hong Kong Limited	Paritz & Company, P.A.	Resignation
10/29/2015	Redstone Literary Agents, Inc.	CA	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
10/30/2015	Electric Vehicle Research Corporation	NV	DKM Certified Public Accountants	Stevenson & Company CPAS LLC	Decline To Stand
10/30/2015	Tomichi Creek Outfitters	CO	Messineo & Co, CPAs, LLC	Stevenson & Company CPAS LLC	Decline To Stand
10/30/2015	Green Meadow Products, Inc.	NV	Cutler & Co., LLC	Pritchett, Siler & Hardy, P.C.	Resignation
10/30/2015	Wins Finance Holdings Inc.	China	Marcum LLP	Marcum Bernstein & Pinchuk LLP	Dismissal
10/30/2015	Canadian Cannabis Corp.	Canada	Hartley Moore Accountancy Corporation	SRCO Professional Corporation	Dismissal
10/30/2015	NIC Inc.	KS	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Dismissal

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