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MICHAEL GILLESPIE & ASSOCIATES, PLLC

PCAOB firm ID 5041, 6104, 6108 · Also written as: Michael Gillespie & Associates, PLLC; Gillespie & Associates, PLLC · Red-flag filings since 2025-04-01 where this firm is identified

29going-concern opinions
4auditor changes as the departing firm
2 resigned · 2 dismissed · 0 routine
2auditor changes as the incoming firm

Going-concern opinions

FiledCompanyEventSeverity
2026-09-28Golden Star Resource Corp. (GLNS)Going-concern doubt5
2026-08-17Calor Del Sol Inc.Going-concern doubt5
2026-07-14Ranger Gold Corp. (RNGC)Going-concern doubt5
2026-07-14GPODS, INC.Going-concern doubt5
2026-07-13APEX 11 INC.Going-concern doubt5
2026-07-09WidFit Inc.Going-concern doubt5
2026-07-01GOLDENWELL BIOTECH, INC. (GWLL)Going-concern doubt5
2026-05-18LVPAI GROUP Ltd (LVPA)Going-concern doubt5
2026-04-27Appsoft Technologies, Inc. (ASFT)Going-concern doubt5
2026-04-24GUOCHUN INTERNATIONAL INC. (GCGJ)Going-concern doubt5
2026-04-15BIOFORCE NANOSCIENCES HOLDINGS, INC. (BFNH)Going-concern doubt5
2026-04-14Bravo Multinational Inc. (BRVO)Going-concern doubt5
2026-04-09Sound Cave Technology Inc.Going-concern doubt5
2026-03-27GOLD ROCK HOLDINGS, INC. (GRHI)Going-concern doubt5
2026-01-20Invech Holdings, Inc. (IVHI)Going-concern doubt5
2025-09-29C2 Blockchain, Inc. (CBLO)Going-concern doubt5
2025-09-25Golden Star Resource Corp. (GLNS)Going-concern doubt5
2025-07-22GUOCHUN INTERNATIONAL INC. (GCGJ)Going-concern doubt5
2025-07-22WidFit Inc.Going-concern doubt5
2025-07-17ARVANA INC (AVNI)Going-concern doubt5
2025-07-14GPODS, INC.Going-concern doubt5
2025-07-14Ranger Gold Corp. (RNGC)Going-concern doubt5
2025-05-20Arculus System Co., Ltd.Going-concern doubt5
2025-05-06LVPAI GROUP Ltd (LVPA)Going-concern doubt5
2025-04-16Appsoft Technologies, Inc. (ASFT)Going-concern doubt5
2025-04-15Bravo Multinational Inc. (BRVO)Going-concern doubt5
2025-04-11Sound Cave Technology Inc.Going-concern doubt5
2025-04-08BIOFORCE NANOSCIENCES HOLDINGS, INC. (BFNH)Going-concern doubt5
2025-04-01WidFit Inc.Going-concern doubt5

Clients that changed away from MICHAEL GILLESPIE & ASSOCIATES, PLLC

FiledCompanyEventSeverity
2026-10-02AI Technology Group Inc. (AIPG)Auditor change - resigned4
2026-09-29GOLDENWELL BIOTECH, INC. (GWLL)Auditor change - dismissed4
2025-07-30ARVANA INC (AVNI)Auditor change - resigned5
2025-05-07SPECTRAL CAPITAL Corp (FCCN)Auditor change - dismissed5

New engagements

FiledCompanyEventSeverity
2025-08-19GOLDENWELL BIOTECH, INC. (GWLL)Auditor change - resigned5
2025-05-22GUOCHUN INTERNATIONAL INC. (GCGJ)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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