Company: CSCIF
Filing Date: 2025-04-09
Form Type: 20-F
Source: 0001641172-25-003456
Chunk: 207

Company: COSCIENS Biopharma Inc.
Filing Date: 2025-04-09
Form: 20-F
Item: Item 16F
Chunk 207
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Item                   Change               
16F.   in Registrant’s Certifying Accountant
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A change in our independent registered public accounting firm in June 2023 was previously disclosed in Item 16F – “Change in Registrant’s Certifying Accountant” in our Annual Report on Form 20-F for the year ended December 31, 2023.
 
On June 3, 2024, Ceapro acquired control of Aeterna Zentaris Inc. The Transaction was accounted for as a reverse acquisition under the acquisition method of accounting for business combinations. Ceapro was considered to be the accounting acquirer, and Aeterna was considered the legal acquirer. Ceapro’s auditor prior to the Transaction was Raymond Chabot Grant Thornton LLP. As a result of the Transaction, Ceapro’s auditor was changed from Raymond Chabot Grant Thornton LLP to Deloitte LLP, Aeterna Zentaris’ auditor as the time.
 

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The reports of Raymond Chabot Grant Thornton LLP on Ceapro’s consolidated financial statements for the fiscal years ended December 31, 2023 and 2022 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. During the fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through June 3, 2024, there were no disagreements between Ceapro and Raymond Chabot Grant Thornton LLP on any matter of accounting principles or practices, financial statement disclosure, or audit scope or procedure.
 During the fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through June 3, 2024, there were no reportable events (as defined in Item 16F(a)(1)(v) of the instructions to Form 20-F).
 
We have provided Raymond Chabot Grant Thorton LLP with a copy of this disclosure in Item 16F and requested from Raymond Chabot Grant Thornton LLP a letter addressed to the SEC indicating whether it agrees with the above statements. A copy of the letter from Raymond Chabot Grant Thornton LLP addressed to the SEC, dated April 9, 2025, is filed herein as Exhibit 16.2.
 
Prior to the date of this change from Raymond Chabot Grant Thornton LLP to Deloitte LLP, neither Ceapro nor anyone on its behalf consulted with Deloitte LLP regarding either (a) the application of