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…