Item 4.01 Change in Registrant's Certifying Accountant.

Effective as of July 25, 2022 (the "Effective Date"), LiveOne, Inc. (the "Company") engaged Macias Gini & O'Connell, LLP ("MGO") to serve as the Company's new independent registered public accounting firm effective as of the same date. The decision to engage MGO was also approved by the audit committee of the Company's board of directors.

During the two most recent fiscal years ended March 31, 2022 and 2021 and any subsequent interim period through the Effective Date, neither the Company nor anyone on its behalf consulted with MGO regarding: (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on its financial statements by MGO, and neither a written report or oral advice was provided to the Company by MGO that MGO concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues; or (iii) any other matter that was the subject of a "disagreement" or "reportable event" (as such terms are described in Items 304(a)(1)(iv) and (v), respectively, of Regulation S-K) between the Company and its former independent registered public accounting firm, BDO USA, LLP.


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