Auditor Changes week ending 24 Apr 2016

Bullet points from last week:

• SingerLewak takes over as 6D Global Technologies auditor. This after BDO resigned when the CEO refused to quit.
• American Fiber Green Products engaged a new auditor…nearly a year ago. Just now getting around to letting the world know in an 8-K filing.
• We learn from Mojo Organics that auditor Cowan Gunteski has, “transferred its SEC practice to MSPC.”

Here’s the full list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
4/18/2016	6D Global Technologies, Inc.	NY	BDO USA LLP	SingerLewak LLP	Resignation
4/18/2016	Genius Brands International, Inc.	CA	Haynie & Company	Squar Milner LLP	Dismissal
4/18/2016	ChipMOS Technologies, Inc.	China	Moore Stephens CPA	Pricewaterhouse Coopers Taiwan	Dismissal
4/19/2016	Flamel Technologies S.A.	France	Pricewaterhouse Coopers Audit (France)	Pricewaterhouse Coopers LLP	Decline To Stand
4/19/2016	Freestone Resources, Inc.	TX	MaloneBailey, LLP	Heaton & Company, PLLC	Dismissal
4/20/2016	American Fiber Green Products, Inc.	FL	Messineo & Co, CPAs, LLC	Stevenson & Company CPAS LLC	Decline To Stand
4/20/2016	Grand China Energy Group Limited	Hong Kong	Parker Randall CF (HK) CPA Limited	RT LLP, Chartered Accountants	Dismissal
4/20/2016	Pacific Ventures Group, Inc.	CA	Anderson Bradshaw PLLC	Dylan Floyd Accounting and Consulting	Dismissal
4/21/2016	Frontier Energy Corp.	Canada	–	GBH CPAs, PC	–
4/21/2016	Thunder Energies Corporation	FL	Anton & Chia, LLP	Stevenson & Company CPAS LLC	Dismissal
4/21/2016	Coates International, Ltd.	NJ	Cowan, Gunteski & Co. P.A.	MSPC Certified Public Accountants and Advisors, a Professional Corporation	Resignation
4/21/2016	Asure Software, Inc.	TX	Ernst & Young LLP	Marcum LLP	Dismissal
4/22/2016	Bella Costa Designs Inc.	Guatemala	Li and Company, PC	KLJ & Associates LLP	Resignation
4/22/2016	Mojo Organics, Inc.	NJ	Cowan, Gunteski & Co. P.A.	MSPC Certified Public Accountants and Advisors, a Professional Corporation	Resignation
4/22/2016	Pollex, Inc.	CA	Cowan, Gunteski & Co. P.A.	MSPC Certified Public Accountants and Advisors, a Professional Corporation	Resignation
4/22/2016	Generac Holdings Inc.	WI	Ernst & Young LLP	Deloitte & Touche LLP	Dismissal
4/22/2016	Bakken Resources, Inc.	MT	MaloneBailey, LLP	DeCoria, Maichel and Teague, P.S.	Dismissal
4/22/2016	BIO-AMD, Inc.	United Kingdon	RBSM LLP	Saturna Group Chartered Professional Accountants LLP	Dismissal

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Auditor Changes week ending 17 Apr 2016

No commentary this week, just giving it to you straight. Here’s the list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
4/11/2016	Vopia, Inc.	CA	KLJ & Associates, LLP	L&L CPAs, P.A.	Resignation
4/11/2016	KMP Futures Fund I LLC	NY	EisnerAmper LLP	Arthur F. Bell, Jr. & Associates, L.L.C.	Dismissal
4/11/2016	World Monitor Trust III – Series J	NY	EisnerAmper LLP	Arthur F. Bell, Jr. & Associates, L.L.C.	Dismissal
4/11/2016	Rhino Resource Partners LP	KY	Ernst & Young LLP	Brown, Edwards & Company, L.L.P.	Dismissal
4/12/2016	Ample-Tee, Inc.	NV	Kyle L. Tingle, CPA, LLC	Pritchett, Siler & Hardy, P.C.	Dismissal
4/12/2016	WisdomTree Coal Fund	NY	Grant Thornton LLP	Ernst & Young LLP	Dismissal
4/12/2016	WisdomTree Continuous Commodity Index Fund	NY	Grant Thornton LLP	Ernst & Young LLP	Dismissal
4/12/2016	EverythingAmped, Inc.	Canada	Anton & Chia, LLP	Sadler Gibb & Associates, LLC	Dismissal
4/12/2016	Manasota Group, Inc.	FL	Warren Averett, LLC	Goldstein Schecter Koch, P.A.	Dismissal
4/13/2016	Nuverra Environmental Solutions, Inc.	AZ	KPMG LLP	Hein & Associates LLP	Dismissal
4/13/2016	Kandi Technologies Group, Inc.	China	AWC (CPA) Limited	BDO China Shu Lun Pan Certified Public Accountants LLP	Dismissal
4/13/2016	Lifevantage Corporation	UT	EKS&H LLLP	BDO USA LLP	Dismissal
4/14/2016	Next Group Holdings, Inc.	FL	Anton & Chia, LLP	D’Arelli Pruzansky, P.A.	Dismissal
4/14/2016	Vapir Enterprises, Inc.	CA	Li and Company, PC	D. Brooks and Associates CPA, PA	Dismissal
4/14/2016	Comstock Holding Companies, Inc.	VA	Pricewaterhouse Coopers LLP	BDO USA LLP	Dismissal
4/15/2016	Unique Fabricating, Inc.	MI	Baker Tilly Virchow Krause, LLP	Deloitte & Touche LLP	Dismissal
4/15/2016	Zoe’s Kitchen, Inc.	TX	Pricewaterhouse Coopers LLP	Deloitte & Touche LLP	Dismissal
4/15/2016	SkyPeople Fruit Juice, Inc.	China	Armanino LLP	Wei, Wei & Co., LLP	Dismissal
4/15/2016	Newell Brands Inc.	GA	Ernst & Young LLP	Pricewaterhouse Coopers LLP	Dismissal
4/15/2016	Searchlight Minerals Corp.	NV	BDO USA LLP	–	Resignation
4/15/2016	Collegium Pharmaceutical, Inc.	MA	Grant Thornton LLP	Deloitte & Touche LLP	Dismissal
4/15/2016	Semtech Corporation	CA	Ernst & Young LLP	Deloitte & Touche LLP	Dismissal
4/15/2016	Aluminium Corporation of China Limited	China	Ernst & Young LLP	Ernst & Young Hua Ming LLP	Dismissal

Happy tax day!

Round and round and round…

Auditor Changes week ending 10 Apr 2016

Carousel spinning at full speed last week. But before getting to the list of companies making an auditor switch, take note of Skystar Bio-Pharmaceutical Company. According to the 8-K, the Hong Kong version of auditor Crowe Horwath, “had to suspend audit fieldwork in December 2015 because the Company was unable to arrange visits with certain vendors, customers, logistics companies or with eth[sic] relevant State Tax Bureau.” But wait, there’s more. In a letter from Crowe to Skystar, the auditors share concerns regarding alleged fraud at a Skystar subsidiary, “including without limitation that the subsidiary forged bank statements and cash flows, manipulated financial statements, hid borrowings and guarantees, filed false tax returns, forged tax payment invoices, inflated sales and overstated revenues for 2013 to 2015.” A copy of the letter was sent to the SEC for good measure.

Now to the list:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
4/4/2016	AmTrust Financial Services, Inc.	NY	BDO USA LLP	KPMG LLP	Dismissal
4/4/2016	Andalay Solar, Inc.	CA	Burr Pilger Mayer, Inc.	RBSM LLP	Dismissal
4/4/2016	Immunoclin Corporation	Washington D.C.	Turner, Stone & Company	–	Dismissal
4/4/2016	SMG Indium Resources Ltd.	NY	KPMG LLP	CohnReznick LLP	Dismissal
4/4/2016	Midstates Petroleum Company, Inc.	OK	Deloitte & Touche LLP	Grant Thornton LLP	Dismissal
4/4/2016	Avid Technology, Inc.	MA	Deloitte & Touche LLP	BDO USA LLP	Dismissal
4/5/2016	Mast Therapeutics, Inc.	CA	Pricewaterhouse Coopers LLP	Mayer Hoffman McCann P.C.	Dismissal
4/5/2016	Alaska Communications Systems Group, Inc.	AK	KPMG LLP	Moss Adams LLP	Dismissal
4/5/2016	Numerex Corp.	GA	Grant Thornton LLP	BDO USA LLP	Decline To Stand
4/6/2016	Sotherly Hotels Inc. Sotherly Hotels LP	VA	Grant Thornton LLP	–	Dismissal
4/6/2016	Loop Industries, Inc.	CA	Li and Company, PC	Weinberg & Company	Dismissal
4/6/2016	Golden Queen Mining Co. Ltd.	Canada	BDO LLP	Pricewaterhouse Coopers LLP	Dismissal
4/6/2016	Skystar Bio-Pharmaceutical Company	China	Crowe Horwath (HK) CPA Limited	Wei Wei & Co., LLP	Resignation
4/6/2016	Apptigo International, Inc.	FL	–	MaloneBailey, LLP	–
4/6/2016	Intersections Inc.	VA	Deloitte & Touche LLP	RSM US LLP	Dismissal
4/7/2016	Ignite Restaurant Group, Inc.	TX	Pricewaterhouse Coopers LLP	Deloitte & Touche LLP	Dismissal
4/7/2016	Petrone Worldwide, Inc.	FL	Pritchett, Siler & Hardy, P.C.	MaloneBailey, LLP	Dismissal
4/7/2016	Moxian, Inc.	China	Dominic K.F. Chan & Co, CPA	Friedman LLP	Dismissal
4/7/2016	Sycamore Networks, Inc.	MA	Pricewaterhouse Coopers LLP	Moody Famiglietti & Andronico, LLP	Dismissal
4/7/2016	Pieris Pharmaceuticals, Inc.	MA	Ernst & Young GmbH Wirtschaftsprüfung sgesellschaft	Ernst & Young LLP	Dismissal
4/7/2016	Lion Biotechnologies, Inc.	NY	Weinberg & Company, P.A.	Marcum LLP	Dismissal
4/7/2016	Harte Hanks, Inc.	TX	KPMG LLP	Deloitte & Touche LLP	Dismissal
4/7/2016	China Longyi Group International Holdings Limited	China	Tao Su, CPA	Anton & Chia, LLP	Dismissal
4/8/2016	Electronic Cigarettes International Group, Ltd.	CO	Rehmann Robinson LLC	Hein & Associates LLP	Dismissal
4/8/2016	Malaysia Pro-Guardians Security Management Corporation	NY	McCormack, Su & Company Inc.	Anton & Chia, LLP	Dismissal
4/8/2016	AJ Greentech Holdings Ltd.	NY	McCormack, Su & Company Inc.	Anton & Chia, LLP	Dismissal
4/8/2016	Poverty Dignified, Inc.	NC	Elliott Davis Decosimo, LLC	Spiegel Accountancy Corp	Resignation
4/8/2016	Akari Therapeutics PLC	NY	BDO AG	BDO USA LLP	Dismissal
4/8/2016	Appliance Recycling Centers of America, Inc.	MN	Baker Tilly Virchow Krause, LLP	–	Decline To Stand

Thanks for taking a spin on the Auditor Carouse. Tune in again next week.

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Auditor Changes week ending 03 Apr 2016

Capital Art wins filing of the week with a verbose 8-K about their auditor change. Verbose may be a bit of a stretch, but there was a lot of commentary that usually isn’t included in boilerplate 8-Ks about auditor changes. Capital Art went through a reverse merger, and, now former auditor, HJ & Associates said it should be accounted for as an asset sale. Capital Art disagreed, but dismissed HJ insisting it, “was not a dismissal, but merely a change in firms due to the disagreement of the reverse merger classification.” The filing also contains nuggets like, “The new firm agrees that it is a reverse merger,” and, “This was merely a difference of opinions between the accounting firms.” Someone at Capital Art must have got a talking to, as two days later, a much slimmed down 8-K/A was filed, without all the fun stuff.

Here are all of last week’s changes:

Filing Date	Company	Location	Old Auditor	New Auditor	Dismissal / Resignation
3/28/2016	Altisource Portfolio Solutions S.A.	Luxembourg	Deloitte & Touche LLP	Mayer Hoffman McCann P.C.	Dismissal
3/28/2016	Hubspot, Inc.	MA	Deloitte & Touche LLP	Pricewaterhouse Coopers LLP	Dismissal
3/28/2016	Tribune Publishing Company	IL	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Dismissal
3/28/2016	Capital Art, Inc.	NV	HJ & Associates, LLP	Eide Bailly LLP	Dismissal
3/28/2016	DiMi Telematics International, Inc.	NY	RBSM LLP	MaloneBailey, LLP	Dismissal
3/29/2016	Koppers Holdings Inc.	PA	Ernst & Young LLP	KPMG LLP	Dismissal
3/29/2016	United-Guardian, Inc.	NY	Baker Tilly Virchow Krause, LLP	Raich Ende Malter & Co. LLP	Resignation
3/29/2016	Crowdgather, Inc.	CA	Q Accountancy Corporation	Hall and Company, Inc.	Dismissal
3/29/2016	Rennova Health, Inc.	FL	Burr Pilger Mayer, Inc.	Green & Company CPA’s	Dismissal
3/30/2016	River Financial Corporation	AL	Porter Keadle Moore, LLC	Mauldin & Jenkins, LLC	Dismissal
3/30/2016	Chuma Holdings, Inc.	CA	Sadler, Gibb & Associates, LLC	–	Resignation
3/30/2016	Carolco Pictures, Inc.	FL	Li and Company, PC	Weinberg & Company	Dismissal
3/30/2016	Oaktree Capitol Group, LLC	CA	Pricewaterhouse Coopers LLP	Ernst & Young LLP	Dismissal
3/30/2016	Global Power Equipment Group Inc.	TX	BDO USA LLP	Hein & Associates LLP	Dismissal
4/1/2016	Diadexus, Inc.	CA	Pricewaterhouse Coopers LLP	UOM & Co. LLP	Dismissal
4/1/2016	Intermolecular, Inc.	CA	KPMG LLP	Armanino LLP	Dismissal
4/1/2016	Safco Investment Holding Corp.	CA	Li and Company, PC	Weinberg & Company	Dismissal
4/1/2016	E-Compass Acquisition Corp.	NY	UHY LLP	Friedman LLP	Resignation
4/1/2016	Atlantic Coast Financial Corporation	FL	RSM US LLP	Dixon Hughes Goodman LLP	Dismissal

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