CleanSpark announced on July 3, 2024, that its Audit Committee has approved the engagement of BDO USA, P.C. as the company's new independent registered public accounting firm, effective immediately. The appointment resulted in the dismissal of MaloneBailey, LLP, the company's previous auditor.MaloneBailey's reports on CleanSpark's consolidated financial statements for fiscal years 2023 and 2022 contained no adverse opinions or modifications. However, a material weakness was identified in the company's internal control over financial reporting, specifically related to general information technology controls over third-party systems relevant to financial statement preparation.During the fiscal years 2022-2023 and through July 3, 2024, there were no disagreements with MaloneBailey on accounting principles, practices, or audit procedures. Additionally, CleanSpark had no prior consultations with BDO regarding accounting principles or audit opinions during this period.

CleanSpark announced on July 3, 2024, that its Audit Committee has approved the engagement of BDO USA, P.C. as the company's new independent registered public accounting firm, effective immediately. The appointment resulted in the dismissal of MaloneBailey, LLP, the company's previous auditor.MaloneBailey's reports on CleanSpark's consolidated financial statements for fiscal years 2023 and 2022 contained no adverse opinions or modifications. However, a material weakness was identified in the company's internal control over financial reporting, specifically related to general information technology controls over third-party systems relevant to financial statement preparation.During the fiscal years 2022-2023 and through July 3, 2024, there were no disagreements with MaloneBailey on accounting principles, practices, or audit procedures. Additionally, CleanSpark had no prior consultations with BDO regarding accounting principles or audit opinions during this period.