Collective Audience Inc.. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
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Item 4.01. Changes in Registrant’s Certifying Accountant.
Effective April 4, 2025, the board of directors (the “Board”) of Collective Audience, Inc. (the “Company”), and the Board’s Audit Committee, approved the engagement of Boladale Lawal & Co., Chartered Accountants (“BL”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ended December 31, 2024, the interim period review for the fiscal quarter ended September 30, 2024 and the remainder of year ending December 31, 2025.
Accordingly, on April 3, 2025, GreenGrowth CPAs (“GG”), the Company’s independent registered public accounting firm was informed that it would be dismissed and replaced by BL as the Company’s independent registered public accounting firm, effective immediately.
During the fiscal year ended December 31, 2024 and the interim period from January 1, 2025 to March 31, 2025, there were no: (i) “disagreements” (as defined in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act) with GG on any matter of accounting principles or practices, financial statement disclosures or audited scope or procedures, which disagreements if not resolved to GG’s satisfaction would have caused GG to make reference to the subject matter of the disagreement in connection with its report or (ii) “reportable events” ( as defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act).
GG did not provide an audit report to the Company during its service as the Company’s independent registered public accounting firm.
During the fiscal year ended December 31, 2024 and the interim period from January 1, 2025 to March 31, 2025, the Company did not consult BL with respect to either (i) 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, and no written report or oral advice was provided to the Company by BL that BL concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is described in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act and the related instructions to Item 304 of Regulation S-K under the Exchange Act, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act.
The Company has provided GG with a copy of the disclosures made by the Company in response to this Item 4.01 and has requested that GG furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the Company in response to this Item 4.01 and, if not, stating the respects in which it does not agree, as required under Item 304(a)(3) under regulation S-K. A letter from GG will be attached to an amendment to this Current Report on Form 8-K as Exhibit 16.1.
Item 9.01. Financial Statements and Exhibits.
| (d) | Exhibits. |
| Exhibit Number |
Description of Exhibit | |
| 16.1 | Letter from GreenGrowth CPAs to the Securities and Exchange Commission. | |
| 104 | Cover Page Interactive Data File |
| 2 |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| COLLECTIVE AUDIENCE, INC. | ||
| Dated: April 4, 2025 | ||
| By: | /s/ Peter Bordes | |
| Name: | Peter Bordes | |
| Title: | Chief Executive Officer | |
| 3 |