03/26/2025 | Press release | Distributed by Public on 03/26/2025 04:01
Item 4.01. Changes in Registrant's Certifying Accountant.
(a) On March 19, 2025, Corner Growth Acquisition Corp. (the "Company") dismissed Hudgens CPA, PLLC ("Hudgens") as the Company's independent registered public accounting firm. The decision to dismiss Hudgens was approved by the Board of Directors of the Company. The Company has not yet engaged a new independent registered public accounting firm to replace Hudgens.
Hudgens was engaged as the Company's independent public accounting firm on November 13, 2024 and did not issue any reports on the Company's consolidated financial statements.
From November 13, 2024 through March 19, 2024, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Hudgens on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Hudgens's satisfaction, would have caused Hudgens to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K other than the material weaknesses in the Company's internal controls identified by management related to the controls around the interpretation and accounting for certain complex financial instruments, recording and disclosure of accrued and contingent liabilities and their related expenses and the communication by executive management of all material agreements.
The Company provided Hudgens with a copy of the above disclosures and requested that Hudgens furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Hudgens's letter dated March 20, 2025 is filed as Exhibit 16.1 to this Current Report on Form 8-K.