Company: ALCE
Filing Date: 2025-06-06
Form Type: 10-K
Source: 0001213900-25-052242
Chunk: 503

Company: Alternus Clean Energy, Inc.
Filing Date: 2025-06-06
Form: 10-K
Item: Item 1A
Chunk 503
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 originally issued to 3i, LP., and other senior
or pari passu Indebtedness (as defined in the Purchase Agreement) of the Company.

F-60

Item 9. Changes in and Disagreements with
Accountants on Accounting and Financial Disclosures  

On November 5, 2024, the Company’s
Audit Committee dismissed Forvis Mazars, LLP (“Forvis Mazars”) as the Company’s independent registered public accounting
firm. Also on November 5, 2024, the Company’s Audit Committee approved, and the Company’s Board of Directors (the “Board”)
ratified, the engagement of Kreit & Chiu CPA LLP (the “New Auditor”), and appointed the New Auditor as
the Company’s independent registered public accounting firm as of November 5, 2024.

Prior to the New Auditor’s
appointment, on November 5, 2024, the Audit Committee of the Company dismissed Forvis Mazars as the Company’s independent
registered public accounting firm. From June 1, 2024 through November 5, 2024, the period during which Forvis Mazars was engaged as the
Company’s independent registered public accounting firm, there were no disagreements with Forvis Mazars 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 Forvis Mazars, would have caused Forvis Mazars to make reference to the subject matter of the disagreements as defined in Item 304
of Regulation S-K in connection with any reports it would have issued, and there were no “reportable events” as such term
is described in Item 304 of Regulation S-K. Forvis Mazars did not issue any reports on the Company’s financial consolidated statements
during the period which Forvis Mazars was engaged as the Company’s independent registered public accounting firm.

On December 22, 2023, the
Company dismissed BDO USA P.C. (“BDO”), its independent registered public accounting firm prior to the Business Combination,
as the Company’s independent registered public accounting firm, effective as of December 22, 2023. The Audit Committee (the “Committee”)
of the Board approved the dismissal of BDO and engaged Mazars USA as its auditor for 2023.

The Company has not had any
disagreements with its accountants on accounting and financial statements.

Item