Company: CPMV
Filing Date: 2025-04-15
Form Type: 10-K
Source: 0001683168-25-002584
Chunk: 782

Company: Mosaic ImmunoEngineering Inc.
Filing Date: 2025-04-15
Form: 10-K
Item: Item 7A
Chunk 782
---
As a “smaller reporting company” as defined
in Rule 12b-2 of the Exchange Act, we are not required to provide the information called for by this item.

    ITEM 8.
    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

The financial statements and supplementary data required
by this item are included in Part IV, Item 15 of this Report and begin on page F-1 with the index to consolidated financial statements.

    ITEM 9.
    CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

Resignation of Auditors

On May 21, 2024, KMJ Corbin & Company LLP (“KMJ”)
resigned as the Company’s independent registered public accounting firm because KMJ’s partners and professional staff joined
Crowe LLP. The Company’s Audit Committee approved the resignation on the same day.

During the Company’s years ended December 31,
2023 and 2022 and the subsequent interim period through the date of resignation, there were no disagreements between the Company and KMJ
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 KMJ, would have caused KMJ to make reference to the subject matter of the disagreements in connection
with its audit reports on the Company’s consolidated financial statements.

The Company engaged Rose, Snyder & Jacobs LLP
as its new independent registered public accounting firm on May 22, 2024.

 36 

    ITEM 9A.
    CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our President
and Chief Executive Officer and Chief Financial Officer (our principal executive officer and principal financial and accounting officer,
respectively), evaluated the effectiveness of our disclosures controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under
the Exchange Act, as of December 31, 2024. The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and
15d-15(e) under the Exchange Act, means controls and other procedures of a company that are designed to ensure that information required
to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported
within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures