Company: BNBX
Filing Date: 2025-01-30
Form Type: 8-K
Source: 0001104659-25-007587
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Company: BNB PLUS CORP.
Filing Date: 2025-01-30
Form: 8-K
Item: Item 4.01
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Item 4.01.      Changes in Registrant’s Certifying Accountant.  

On November 1, 2024, CBIZ CPAs P. C. acquired the attest business
of Marcum LLP (“ Marcum”). On January 24, 2025, Applied DNA Sciences, Inc. (the “ Company”) was notified
by Marcum that Marcum was declining to serve as the Company’s independent registered public accounting firm due to CBIZ CPAs P. C.’s
acquisition of the attest business of Marcum. On January 24, 2025, Marcum resigned as auditors of the Company and with the approval
of the Audit Committee of the Company’s Board of Directors, CBIZ CPAs P. C. was engaged as the Company’s independent registered
public accounting firm for the fiscal year ending September 30, 2025.

The reports of Marcum regarding the Company’s
financial statements for the fiscal years ended September 30, 2024 and 2023, 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 for the inclusion of an explanatory
paragraph as to the Company’s ability to continue as a going concern.

During the years ended September 30, 2024
and 2023, and through January 24, 2025, the date of resignation, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of
Regulation S-K and the related instructions) with Marcum on any matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make
reference to such disagreement in its report and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of
Regulation S-K and the related instructions).

Prior to engaging CBIZ CPAs P. C., the Company
did not consult with CBIZ CPAs P. C. regarding the application of accounting principles to a specific completed or contemplated transaction
or regarding the type of audit opinions that might be rendered by CBIZ CPAs P. C. on the Company’s financial statements, and CBIZ
CPAs P. C. did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as
to any such accounting,