The replacement of an accounting firm is, when done by a large company, usually a matter of several factors, of which performance is one.
When it happens to a penny stock company it's usually a sign the outgoing firm wasn't willing to perpetuate accounting shenanigans at the behest of the company's management.
With toxic funding, potential significant share increases, questionable accounting, desperation while waiting on permits and funding, and a lack of funds to even pay for office coffee, the change was likely to find a firm willing to push the envelope at the request of management.