ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On May 19, 2022, Aerkomm Inc. (the "Company") dismissed Friedman LLP
("Friedman") as the Company's independent registered public accounting firm,
effective as of May 19, 2022.
Friedman was engaged by the Company effective January 27, 2022.
During the period in which Friedman was engaged by the Company, including
through the interim period ended March 31, 2022, the Company had no
"disagreements" (as described in Item 304(a)(1)(iv) of Regulation S-K) with
Friedman on any matter of accounting principles or practices.
During the period in which Friedman was engaged by the Company, including
through the interim period ended March 31, 2022, there was no "reportable
event," as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished
Friedman with a copy of this Current Report on Form 8-K on May 23, 2022,
providing Friedman with the opportunity to furnish the Company with a letter
addressed to the U.S. Securities and Exchange Commission (the "SEC") stating
whether it agrees with the statements made by the Company herein in response to
Item 304(a) of Regulation S-K and if not, stating the respects in which it does
not agree. Attached as Exhibit 16.1 is a copy of Friedman's letter addressed to
the SEC relating to the statements made by the Company in this report.
New Independent Registered Public Accounting Firm
On May 19, 2022, the Audit Committee and the Board of Directors of the Company
appointed WWC, P.C. ("WWC") as its new independent registered public accounting
firm to audit and review the Company's financial statements, effective May 19,
2022.
During the Company's two most recent fiscal years ended December 31, 2021 and
2020, and for the subsequent interim period through the date hereof prior to the
engagement of WWC, neither the Company nor anyone on its behalf consulted WWC
regarding (i) the application of accounting principles to a specified
transaction, either completed or proposed; or on the type of audit opinion that
might be rendered on the consolidated financial statements of the Company, and
neither a written report nor oral advice was provided to the Company that WWC
concluded was an important factor considered by the Company in reaching a
decision as to the accounting, auditing or financial reporting issue; or (ii)
any matter that was either the subject of a disagreement as defined in Item
304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item
304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits:
Exhibit No. Description
16.1 Letter from Friedman LLP, dated May 23, 2022.
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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