It is never a good sign when a company changes auditors.
It is the beginning of the end when auditors express doubt about the company's ability to continue.
"The Former Accountant's auditor report on the financial statements for the years ended December 31, 2011 and December 31, 2012 included an explanatory paragraph as to the Registrant's ability to continue as a going concern."
Numerous companies have "going concern" clauses in their statements.
Numerous companies change auditors - for various reasons, either to get more experienced auditors on board or get a better rate (or both).
Not saying CBAI isn't on thin ice, just saying - changing auditors and a going concern clause isn't out of the ordinary for any stock.