Company: JSDA
Filing Date: 2025-10-10
Form Type: 8-K
Source: 0001493152-25-017713
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Company: JONES SODA CO.
Filing Date: 2025-10-10
Form: 8-K
Item: Item 4.01
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Item      Changes                                 

(a)
Dismissal of Independent Registered Public Accounting Firm

On
October 9, 2025, through and with the approval of its Audit Committee, Jones Soda Co. (the “ Company”) dismissed Berkowitz,
Pollack Brant Advisors + CPAs, LLP (“ BPB”) as its independent registered public accounting firm. BPB audited the Company’s
consolidated financial statements as of and for the fiscal years ended December 31, 2024 and 2023. The reports of BPB on the financial
statements of the Company for the fiscal years ended December 31, 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.

During
the Company’s fiscal years ended December 31, 2024 and 2023, and through the interim period ended June 30, 2025, and the subsequent
interim period through October 9, 2025, there were no “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K) between the Company and BPB 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 BPB, would
have caused BPB to make reference to the subject matter of the disagreements in connection with its audit reports on the Company’s
financial statements. During the Company’s two most recent fiscal years ended December 31, 2024 and 2023, and the interim period
ended June 30, 2025, and the subsequent interim period through October 9, 2025, BPB did not advise the Company of any “reportable
events” within the meaning of Item 304(a)(1)(v) of Regulation S-K with respect to the Company, other than in connection with management’s
conclusions in its annual report on Form 10-K for the fiscal year ended December 31, 2024, as well as in its quarterly reports for the
fiscal quarters ended March 31, 2025 and June 30, 2025, that the Company’s internal controls over financial reporting were not
effective as of the end of the periods covered by that annual report on Form 10-K and those quarterly reports on Form 10-Q, due to the