Company: BNBX
Filing Date: 2025-04-15
Form Type: DEF 14A
Source: 0001104659-25-034898
Chunk: 20

Company: BNB PLUS CORP.
Filing Date: 2025-04-15
Form: DEF 14A
Chunk 20
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 accounting firm since January 24, 2025. Since that date, CBIZ has also provided us certain tax and other audit-related services. Previously, Marcum LLP (“ Marcum ”) served as our independent registered accounting firm from June 23, 2014 until January 24, 2025. On November 1, 2024, CBIZ acquired the attest business of Marcum. On January 24, 2025, we were notified by Marcum that Marcum was declining to serve as the Company’s independent registered public accounting firm due to CBIZ’s acquisition of the attest business of Marcum. On January 24, 2025, Marcum resigned as auditors of the Company and, with the approval of the Audit Committee of the Company’s Board of Directors (the “ Audit Committee ”), CBIZ was engaged as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2025. The reports of Marcum regarding the Company’s financial statements for the fiscal years ended September 30, 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, except for the inclusion of an explanatory paragraph as to the Company’s ability to continue as a going concern. During the years ended September 30, 2024 and 2023, and through January 24, 2025, the date of Marcum’s resignation, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make reference to such disagreement in its report and (b) no “reportable events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions). Prior to engaging CBIZ, the Company did not consult with CBIZ regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by CBIZ on the Company’s financial statements, and CBIZ did not provide any written or oral advice that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing, or financial reporting issue. The Company provided Marcum with a copy of the above disclosure.