Mosaic ImmunoEngineering Changes Auditors

TL;DR

Mosaic ImmunoEngineering just swapped auditors from WithumSmith+Brown to BDO USA.

AI Summary

Mosaic ImmunoEngineering Inc. announced on May 21, 2024, a change in its certifying accountant. The company has dismissed its previous independent registered public accounting firm, WithumSmith+Brown, PC, and has appointed BDO USA, P.A. as its new principal accountant.

Why It Matters

A change in auditors can sometimes signal underlying issues or a strategic shift within a company, potentially impacting investor confidence.

Risk Assessment

Risk Level: low — This filing solely reports a change in the company's auditor, which is a routine administrative event.

Key Players & Entities

• Mosaic ImmunoEngineering Inc. (company) — Registrant
• WithumSmith+Brown, PC (company) — Former certifying accountant
• BDO USA, P.A. (company) — New certifying accountant
• May 21, 2024 (date) — Date of report

FAQ

Filing Documents

• mosaic_8k.htm (8-K) — 31KB
• mosaic_ex1601.htm (EX-16.1) — 3KB
• 0001683168-24-003732.txt ( ) — 198KB
• cpmv-20240521.xsd (EX-101.SCH) — 3KB
• cpmv-20240521_lab.xml (EX-101.LAB) — 33KB
• cpmv-20240521_pre.xml (EX-101.PRE) — 22KB
• mosaic_8k_htm.xml (XML) — 3KB

01

Item 4.01 Changes in Registrant's Certifying Accountant. On May 21, 2024, KMJ Corbin & Company LLP ("KMJ") resigned as Mosaic ImmunoEngineering, Inc. (the "Company" or "Mosaic") independent registered public accounting firm because KMJ's partners and professional staff joined Crowe LLP. The Company's Audit Committee approved the resignation on the same day. The reports of KMJ on the Company's consolidated financial statements for the two most recently completed fiscal years ended December 31, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except that KMJ's audit report on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2023 and 2022 included an explanatory paragraph indicating that there was substantial doubt about the Company's ability to continue as a going concern. During the Company's two most recently completed fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through the date of resignation, there were no disagreements between the Company and KMJ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of KMJ, would have caused KMJ to make reference to the subject matter of the disagreements in connection with its audit reports on the Company's consolidated financial statements. During the Company's two most recently completed fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through the date of resignation, there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K). The Company provided KMJ with a copy of this report on Form 8-K in accordance with Item 304(a) of Regulation S-K prior to its filing with the Securities and Exchange Commission and requested that KMJ furnish the Company wit

Financial Statements and Exhibits

Financial Statements and Exhibits (d) The following exhibits are being filed herewith: Exhibit No. Description 16.1 KMJ Letter submitted to the Securities and Exchange Commission dated May 21, 2024 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) 2

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Mosaic ImmunoEngineering, Inc. Date: May 21, 2024 By: /s/ Steven King Steven King President and Chief Executive Officer, Director 3

View Full Filing

View this 8-K filing on SEC EDGAR