Actavia Life Sciences : Change in Certifying Accountants - Form 8-K

Item 4.01 Change in Registrant's Certifying Accountant.

On April 4, 2024, Actavia Lifesciences, Inc. (the "Company") was notified that Mazars USA LLP ("Mazars"), the Company's independent registered public accounting firm, will resign as auditor effective with the filing of the Company's Form 10-Q for the quarter ended March 31, 2024 and no later than May 31, 2024.

The reports of Mazars on the Company's financial statements for each of fiscal years ended September 30, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle.

During the fiscal years ended September 30, 2023 and 2022, there were no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between the Company and Mazars on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which disagreements, if not resolved to the satisfaction of Mazars would have caused Mazars to make reference thereto in their reports on the financial statements for such years. The Company disclosed in its Form 10-K for the fiscal year ended September 30, 2023, that it did not maintain effective internal control over financial reporting due to a lack of accounting resources and other oversight procedures.

The Company provided Mazars with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that Mazars furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements contained herein. A copy of Mazars' letter, dated April 4, 2024 is filed as Exhibit 16.1 to this Current Report on Form 8-K.

The Company is in the process of retaining a new independent registered public accounting firm.