Company: DARE
Filing Date: 2025-04-24
Form Type: DEF 14A
Source: 0001401914-25-000014
Chunk: 52

Company: Dare Bioscience, Inc.
Filing Date: 2025-04-24
Form: DEF 14A
Chunk 52
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 nor any person acting on our behalf, consulted Haskell & White regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, (ii) the type of the audit opinion that might be rendered on our financial statements, and Haskell & White did not provide any written report or oral advice to us that Haskell & White concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue, or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K) or a reportable event of the type described in Item 304(a)(1)(v) of Regulation S-K.

Mayer Hoffman McCann P.C. (“Mayer Hoffman”) ceased serving as our independent registered public accounting firm on November 9, 2023, the date of our engagement of Haskell & White. On August 4, 2023, Mayer Hoffman notified us that it decided to resign as our independent registered public accounting firm effective upon the earlier of (i) the filing of our annual report on Form 10-K for the fiscal year ending December 31, 2023, (ii) the date on which we engaged a new independent registered public accounting firm and (iii) April 1, 2024. Mayer Hoffman informed us that its decision to resign was not as a result of any action taken or not taken by the Company. Neither our Board nor the Audit Committee was involved in Mayer Hoffman’s decision to resign.

Mayer Hoffman audited our consolidated financial statements for the years ended December 31, 2022 and 2021. Mayer Hoffman’s report dated March 30, 2023, with respect to our consolidated financial statements as of December 31, 2022 and 2021 and for each of the years ended December 31, 2022 and December 31, 2021, did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope,

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or accounting principles, except that such report contained an explanatory paragraph regarding our ability to continue as a going concern. During our fiscal years ended December 31, 2022 and December 31, 2021 and the subsequent interim period through November 9, 2023, there were no (i) disagreements (as defined in Item 304(a