Nuvation Bio Inc. 10-K/A

Item 8. Financial Statements and Supplementary Data This information appears following Item 15 of this report and is included herein by reference. Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure As previously reported on Form 8-K , as filed with the SEC on February 12, 2021, the audit committee of our board of directors approved the engagement of KPMG LLP (“KPMG”) as our independent registered public accounting firm to audit our consolidated financial statements for the year ending December 31, 2021 on February 10, 2021. KPMG served as the independent registered public accounting firm of Legacy Nuvation Bio prior to the Merger. Accordingly, WithumSmith+Brown, PC, Panacea’s independent registered public accounting firm prior to the Merger, was informed on February 12, 2021 that it would be replaced by KPMG as our independent registered public accounting firm following (i) completion of our audit of the year ended December 31, 2020, which consists only of the accounts of the pre-Merger special purpose acquisition company, Panacea, and (ii) the filing of this Annual Report on Form 10-K for the fiscal year ended December 31, 2020.