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Simon & Edward, LLP

PCAOB firm ID 2485 · Also written as: Simon & Edward LLP · Red-flag filings since 2025-04-01 where this firm is identified

7going-concern opinions
4auditor changes as the departing firm
1 resigned · 3 dismissed · 0 routine
13auditor changes as the incoming firm

Going-concern opinions

FiledCompanyEventSeverity
2026-06-23US NUCLEAR CORP. (UCLE)Going-concern doubt5
2026-05-08Wenyuan Group Corp. (WYGC)Going-concern doubt5
2026-04-15RYVYL Inc. (RVYL)Going-concern doubt5
2026-03-27Bio Essence Corp (BIOE)Going-concern doubt5
2025-12-29FUSE GROUP HOLDING INC. (FUST)Going-concern doubt5
2025-10-15Hartford Creative Group, Inc. (HFUS)Going-concern doubt5
2025-04-15Wenyuan Group Corp. (WYGC)Going-concern doubt5

Clients that changed away from Simon & Edward, LLP

FiledCompanyEventSeverity
2026-08-06BioKey (Cayman), Inc.Auditor change - dismissed4
2026-07-07NaturalShrimp Inc (SHMP)Auditor change - resigned5
2026-07-02ABVC BIOPHARMA, INC. (ABVC)Auditor change - dismissed4
2026-06-29Logicquest Technology, IncAuditor change - dismissed3

New engagements

FiledCompanyEventSeverity
2026-10-15Boumarang Inc.Auditor change - dismissed4
2026-10-13SUPA Consolidated Inc. (SFCX)Auditor change - dismissed4
2026-08-17Protopia Global Holdings Inc.Auditor change - routine (audit-firm merger)2
2026-08-03Blue Line Holdings, Inc. (BLNH)Auditor change - dismissed4
2026-07-10INNSUITES HOSPITALITY TRUST (IHT)Auditor change - dismissed4
2026-06-29Greenland Mines Ltd (GRML)Auditor change - dismissed4
2026-06-29WinVest Acquisition Corp. (WINV)Auditor change - dismissed4
2026-06-29LIQUIDMETAL TECHNOLOGIES INC (LQMT)Auditor change - dismissed3
2026-06-26Vertical Data Inc. (VDTA)Auditor change - changed3
2026-06-24Bubblr Inc. (BBLR)Auditor change - dismissed4
2025-11-04US NUCLEAR CORP. (UCLE)Auditor change - dismissed4
2025-08-27FUSE GROUP HOLDING INC. (FUST)Auditor change - dismissed4
2025-08-11Nongfu Shop Digital New Retail Co., Ltd (NFSN)Auditor change - resigned5

Attributions come from the filings themselves (cover-page XBRL auditor tag, the audit report signature, the former auditor's EX-16 letter or the Item 4.01 text) and are shown only when we are confident; coverage is partial. A going-concern paragraph means the auditor flagged the client's financial position; it is not a criticism of the audit firm. Not investment advice.

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