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L&L CPAS, PA (454)
Registration Status: Withdrawal Pending
Headquarters Address: 19720 Jetton Road, 3rd Floor, Cornelius, NC 28031
Other Names Used in Issuing Audit Reports: None
Predecessor Firm to Whose Registration
the Firm Succeeded:
BONGIOVANNI & ASSOCIATES, PA, Bongiovanni & Associates, CPA’s
Registration Date: 10/24/2003
For a list of issuers (if any) that the firm has audited, or in whose audits the firm has played a substantial role, see Part IV of the firm's annual reports.

Annual and Special Reporting by the Firm
FormFiled DateSpecial Report Relates To
Annual Report (Form 2) For Reporting Year 2022 06/24/2022
Special Report (Form 3) 03/14/2022 Audit Reports
Annual Report (Form 2) For Reporting Year 2021 06/30/2021
Annual Report (Form 2) For Reporting Year 2020 06/18/2020
Special Report (Form 3) 01/31/2020 Certain Legal Proceedings
Special Report (Form 3) 08/14/2019 Audit Reports,
Certain Legal Proceedings,
Licenses and Certifications
Annual Report (Form 2) For Reporting Year 2019 06/25/2019
Special Report (Form 3) 06/15/2019 Certain Legal Proceedings
Annual Report (Form 2) For Reporting Year 2018 06/21/2018
Special Report (Form 3) 02/27/2018 Certain Legal Proceedings
Special Report (Form 3) 02/10/2018 Certain Legal Proceedings
Annual Report (Form 2) For Reporting Year 2017 06/28/2017
Annual Report (Form 2) For Reporting Year 2016 06/22/2016
Amended Special Report (Form 3/A) 06/09/2016 Audit Reports,
Licenses and Certification
Special Report (Form 3) 06/02/2016 Audit Reports
Amended Annual Report (Form 2/A) For Reporting Year 2015 12/11/2015
Annual Report (Form 2) For Reporting Year 2015 06/23/2015
Special Report (Form 3) 09/10/2015 Audit Reports,
Licenses and Certification,
Changes in the Firm or the Firm's Board Contact Person
Annual Report (Form 2) For Reporting Year 2014 06/10/2014
Special Report (Form 3) 11/15/2013 Changes in the Firm or the Firm's Board Contact Person
Annual Report (Form 2) For Reporting Year 2013 06/03/2013
Annual Report (Form 2) For Reporting Year 2012 06/05/2012
Annual Report (Form 2) For Reporting Year 2011 05/09/2011
Amended Special Report (Form 3/A) 06/24/2010 Changes in the Firm or the Firm's Board Contact Person
Special Report (Form 3) 05/04/2010 Changes in the Firm or the Firm's Board Contact Person
Annual Report (Form 2) For Reporting Year 2010 06/24/2010

Auditor Reporting of Certain Audit Participants
FormFiled DateIssuer NameAudit Report DateEngagement Partner
Form AP 03/06/2024 Marijuana Co of America, Inc. 06/25/2019 Chow, Andy
Form AP 03/27/2023 Squarex Pharmaceutical Corp 07/08/2022 Chow, Andy
Form AP 10/03/2022 SPYR, Inc. 04/15/2022 Chow, Andy
Form AP 08/26/2022 Mass Megawatts Wind Power, Inc. 07/28/2022 Chow, Andy
Form AP 04/29/2022 Grapefruit USA, Inc. 04/15/2022 Chow, Andy
Form AP 04/29/2022 SPYR, Inc. 04/15/2022 Chow, Andy
Form AP 04/29/2022 MARIJUANA COMPANY OF AMERICA, INC. AND SUBSIDIARIES 04/15/2022 Chow, Andy
Form AP 04/29/2022 Real Brands, Inc. 04/06/2022 Chow, Andy
Form AP 04/29/2022 Jacksam Corporation 03/31/2022 Chow, Andy
Form AP 11/07/2021 SUGARMADE, INC. 10/13/2021 Chow, Andy
Form AP 07/28/2021 Real Brands, Inc. 05/12/2021 Chow, Andy
Form AP 04/26/2021 GRAPEFRUIT USA, INC. 04/19/2021 Chow, Andy
Form AP 04/20/2021 Marijuana Co of America, Inc. 04/14/2021 Chow, Andy
Form AP 04/20/2021 JACKSAM CORPORATION 03/31/2021 Chow, Andy
Form AP 04/20/2021 Xiamen Lutong International Travel Agency Co., Ltd. 10/13/2020 Chow, Andy
Form AP 11/23/2020 BorrowMoney.com, Inc. 01/28/2020 Chow, Andy
Form AP 11/23/2020 Sugarmade, Inc. 10/15/2020 Chow , Andy
Form AP 06/07/2020 Marijuana Co of America, Inc. 05/14/2020 Chow, Andy
Form AP 05/05/2020 JACKSAM CORPORATION 04/20/2020 Chow, Andy
Form AP 05/05/2020 GRAPEFRUIT USA, INC. 04/10/2020 Chow, Andy