M&A - Collective Audience, Inc.

Form Type: NT 10-K

Filing Date: 2025-04-01

Corporate Action: Acquisition

Type: New

Accession Number: 000168316825002177

Filing Summary: Collective Audience, Inc. is issuing a Notification of Late Filing on Form 12b-25 for its Annual Report on Form 10-K for the year ended December 31, 2024, due to delays in filing its consolidated financial statements. The delays are primarily attributed to the Company’s recent acquisition of The Odyssey SAS (dba BeOp), a French company specializing in conversational advertising, which introduced complex accounting and disclosure requirements. Additionally, the Company had to replace its previous accounting firm, Yusufali & Associates, LLC, following a PCAOB order that revoked their registration, and has appointed GreenGrowth CPAs as the new independent registered public accounting firm. These factors have resulted in an inability to file the Form 10-K within the prescribed time, and the Company does not expect to meet the 15-day extension period as mandated by Rule 12b-25.

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