Sounds kinda expensive for CYDY to possibly find another accountant and/or restate some financials.
It will be difficult. It could force them in to delinquency with their SEC filings.
This is very much like what happened with a company called Moore & Associates back in 2009. Moore also had a great many clients, most of them small companies. A lot ended up delinquent, and many just gave up and filed Forms 15.