ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Dismissal of Independent Registered Public Accounting Firm
Effective July 26, 2021, PLS, CPA ("PLS") was dismissed as the independent
registered public accounting firm of Biosecurity Technology Inc. (the
"Company"). The Company's Board of Directors, acting as its audit committee,
approved the dismissal of PLS.
PLS's reports on the Company's financial statements for the year ended June 30,
2020, did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles.
During the year ended June 30, 2020 and through July 26, 2021, there were no
disagreements with PLS on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PLS, would have caused it
to make reference thereto in connection with its reports on the financial
statements for such years. During the year ended June 30, 2019, and through July
26, 2021, there were no matters that were 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.
The Company provided PLS with a copy of the foregoing disclosures and requested
PLS to furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether or not PLS agrees with the disclosures. A
copy of PLS's letter is filed as Exhibit 16.1 to this Current Report on Form
8-K.
(b) New Independent Registered Public Accounting Firm
On July 27, 2021, the Company's Board of Directors, acting in the capacity of an
audit committee, engaged Haynie & Company ("Haynie") as the Company's new
independent registered public accounting firm to act as the principal accountant
to audit the Company's financial statements. During the Company's fiscal years
ended June 30, 2020 and 2019, and through July 27, 2021, neither the Company,
nor anyone acting on its behalf, consulted with Haynie regarding the application
of accounting principles to a specific completed or proposed transaction or the
type of audit opinion that might be rendered on the Company's financial
statements, and no written report or oral advice was provided that Haynie
concluded was an important factor considered by the Company in reaching a
decision as to any such accounting, auditing or financial reporting issue.
Item 9.01. Financial Statements and Exhibits.
Exhibit
No. Description
16.1 Letter to the Securities and Exchange Commission from PLS, CPA
regarding the matters disclosed in Item 4.01 of this Current Report on
Form 8-K.
1
© Edgar Online, source Glimpses