{"url_path":"/sec/cxxif/10-k/2026/item-16f","section_key":"item-16f","section_title":"Item 16F ** **Changes in Registrant's Certifying Accountant**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-12","source_url":"https://www.sec.gov/Archives/edgar/data/831609/0001062993-26-003168-index.html","accession_number":"0001062993-26-003168","cik":"0000831609","ticker":"CXXIF","issuer_name":"C21 Investments Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/831609/0001062993-26-003168-index.html","primary_entity_key":"0000831609","primary_entity_name":"C21 Investments Inc."},"word_count":78,"has_tables":true,"body_markdown":"**Item 16F.** **Changes in Registrant's Certifying Accountant**\n\nAt the Company's request, the Company's former independent auditor, Marcum, resigned effective January 19, 2024, and Davidson was engaged as the Company's new independent auditor effective January 19, 2024. The disclosure required pursuant to this Item 16F was included in the Company's Current Report on Form 6-K filed with the SEC on February 1, 2024, in Exhibits 99.1, 99.2 and 99.3, which are hereby incorporated by reference into this Annual Report."}