Item 4.01 Changes in Registrant's Certifying Accountant.
(a) EffectiveApril 22, 2020 ,AMMO, Inc. (the "Company") dismissed KWCO, PC ("KWCO") as the Company's independent registered public accounting firm. The decision to change accountants was approved by the Company's Audit Committee and Board of Directors. KWCO reports on the Company's consolidated financial statements for the past two fiscal periods did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Company's two most recent fiscal periods and throughApril 22, 2020 , there were (i) no disagreements on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference to the subject matter of the disagreements in connection with its reports on the Company's consolidated financial statements for such periods, and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K. The Company provided KWCO with a copy of the disclosures it is making in this Form 8-K and requested that KWCO furnish a letter addressed to theSecurities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of KWCO's letter datedApril 28, 2020 , is filed as Exhibit 16.1 hereto. (b) EffectiveApril 22, 2020 , the Company, upon approval of the Audit Committee and Board of Directors, engagedMarcum LLP ("Marcum") as the Company's new independent registered public accounting firm. The decision to change accountants was approved by the Company's Audit Committee and Board of Directors. Prior toApril 22, 2020 , the Company did not consult with Marcum regarding (i) the application of accounting principles to specified transactions, the type of audit opinion that might be rendered on the Company's financial statements, and neither written or oral advice was provided that would be an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issues, or (ii) any matter that was the subject of a disagreement between the Company and its predecessor auditor as described in Item 304(a)(1)(iv) 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. Exhibit 16.1* Letter from KWCO, PC, datedApril 28, 2020 .
* Filed herewith
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