Item 4.01 Change in Registrant's Certifying Accountant
On September 14, 2021, the Board of Directors as well as the Audit Committee of
ABV Consulting, Inc. (the "Company") approved and authorized the dismissal of
HKCM CPA & Co., ("HKCM), as its independent registered public accounting firm.
On the same date, the Board of Directors as well as the Audit Committee approved
and authorized the engagement of the accounting firm of Olayinka Oyebola & Co.,
as the Company's new independent registered public accounting firm.
HKCM's report on our financial statements dated June 15, 2020, for the fiscal
year ended December 31, 2019, did not contain an adverse opinion or disclaimer
of opinion, or qualification or modification as to uncertainty, audit scope, or
accounting principles.
In connection with the audit of our financial statements for the fiscal year
ended December 31, 2019, and in the subsequent interim period through the
effective date of dismissal on September 14, 2021, there were no disagreements,
resolved or not, with HKCM on any matters of accounting principles or practices,
financial statement disclosure or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of HKCM would have caused
them to make reference to the subject matter of the disagreements in connection
with their report on the financial statements for such year.
During the Company's most recent fiscal year and the period through the
effective date of dismissal of HKCM on September 14, 2021, there were no
reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
We provided HKCM with a copy of this current report on Form 8-K prior to its
filing with the Securities and Exchange Commission, and requested that they
furnish us with a letter addressed to the Securities and Exchange Commission
stating whether they agree with the statements made in this current report on
Form 8-K, and if not, stating the aspects with which they do not agree. The
letter from HKCM dated September 20, 2021, is filed as Exhibit 16.1 to this
current report on Form 8-K.
During the two most recent fiscal years and the subsequent interim period
through the effective date of appointment of Olayinka Oyebola & Co.
("Olayinka"), on September 14, 2021, we had not, nor had any person on our
behalf, consulted with Olayinka regarding either the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on our financial statements, nor had
Olayinka provided to us a written report or oral advice regarding such
principles or audit opinion on any matter that was the subject of a disagreement
as set forth in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as
set forth in Item 304(a)(1)(v) of Regulation S-K with our former independent
registered public accounting firm.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit Description
16.1 Letter from HKCM CPA & Co., dated September 20, 2021, to the
Securities and Exchange Commission regarding statements included in
this Form 8-K.
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