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Semple, Marchal & Cooper, LLP

PCAOB firm ID 178 · Red-flag filings since 2025-04-01 where this firm is identified

1going-concern opinions
0auditor changes as the departing firm
1auditor changes as the incoming firm

Going-concern opinions

FiledCompanyEventSeverity
2026-03-30CISO Global, Inc. (CISO)Going-concern doubt5

New engagements

FiledCompanyEventSeverity
2026-02-20Earth Science Tech, Inc. (ETST)Auditor change - resigned4

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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