BIMI International Medical : Change in Certifying Accountants - Form 8-K

Item 4.01 Changes in Registrant's Certifying Accountant.

Previous independent registered public accounting firm

On November 29, 2023, we informed Audit Alliance LLP ("AA") of the determination to release AA as our independent accounts, effective immediately. This decision was approved and ratified by our board of directors on November 30, 2023.

AA was first engaged by us on September 10, 2020 and has rendered reports on our financial statements for the years ended December 31, 2020, 2021, and 2022. For the year ended December 31, 2020 and through the date of this form 8-K, AA has neither provided any adverse opinion or qualifications on our financial statements nor had a disagreement with the Company since their engagement on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements that, if not resolved to AA's satisfaction, would have caused AA to make reference to the subject matter of the disagreement in connection with the audit of the Company's financial statements.

None of the reportable events described under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred within period of the engagement of AA up to the date of dismissal.

We have provided AA with a copy of this report prior to its filing with the Securities and Exchange Commission (the "SEC"). AA has provided a letter to us, dated December 4, 2023 and addressed to the SEC, which is attached hereto as Exhibit 16.1 and is hereby incorporated herein by reference.

New independent registered public accounting firm

We have engaged Enrome LLP ("Enrome") as our independent registered public accounting firm, effective November 30, 2023, for our fiscal year ended December 31, 2023. The decision to engage Enrome as our independent registered public accounting firm was approved by our audit committee and board of directors on November 30, 2023.

During the two most recent fiscal years and through the date of this report, we have not consulted with Enrome regarding any of the following:

1. the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements;

2. the type of audit opinion that might be rendered on the Company's financial statements by Enrome, in either case where written or oral advice provided by Enrome would be an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issues; or

3. any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).