Change in Certifying Accountants Form 8 K

Item 4.01. Changes in Registrant's Certifying Accountant.

New Independent Registered Public Accounting Firm

On December 18, 2024, the Audit Committee of the Board of Directors of Workhorse Group Inc. (the "Company") appointed Berkowitz Pollack Brant Advisors + CPAs, LLP ("BPB") to serve as the Company's independent registered public accounting firm for the fiscal year ended December 31, 2024.

During the fiscal years ended December 31, 2023, and 2022 and in the subsequent interim periods through December 23, 2024, neither the Company nor anyone on its behalf has consulted with BPB with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on financial statements, and neither a written report nor oral advice was provided to the Company that BPB concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a "disagreement," as that term is defined in Item 304(a)(1)(iv) and the related instructions of Regulation S-K; or (iii) any "reportable event," as that term is defined in Item 304(a)(1)(v) of Regulation S-K.