Company: JSDA
Filing Date: 2025-06-04
Form Type: DEF 14A
Source: 0001641172-25-013621
Chunk: 45

Company: JONES SODA CO.
Filing Date: 2025-06-04
Form: DEF 14A
Chunk 45
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 on the financial statements of the
Company for the fiscal years ended December 31, 2022 and 2021, 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, 2022 and 2021, and through the interim period ended March 31, 2023, there were no disagreements between the Company and Armanino
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 Armanino, would have caused Armanino 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, 2022 and 2021, and the interim period ended March 31, 2023, Armanino 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, 2022 that the Company did not design appropriate
controls to identify and reconcile prepaid assets and associated short-term liabilities, which resulted in a material error that was corrected
through the restatement of the Company’s consolidated financial statements as of and for the year ended December 31, 2021, and the
correction of the unaudited quarterly financial information for period endings March 31, 2022 and June 30, 2022.

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Engagement of Independent Registered Public Accounting Firm

As previously disclosed in a Current Report on
Form 8-K filed with the SEC on July 18, 2023, through and with the approval of its Audit Committee, the Company appointed Berkowitz Pollack
Brant as its independent registered public accounting firm. During the Company’s two most recently completed fiscal years and through
the date of engagement of Berkowitz Pollack Brant, neither the Company nor anyone on behalf of the Company consulted with Berkowitz Pollack
Brant regarding (a) the application of accounting principles to a specified transaction, either completed or proposed, or the type of
audit opinion that might be rendered on the Company’s financial statements as to which the Company received a written report