Item 4.01. Change in Registrant's Certifying Accountant
Previous Independent Registered Public Accounting Firm
On July 3, 2019 Soles Haynes and Company ("Soles") notified Company that it will
no longer provide audit services to their clients. The Soles SEC practice was
acquired by Assurance Dimensions CPAs and Associates ("Assurance") With the
Company's permission, Assurance assumed the audit reporting functions and
reported on the financial statements of the Company for the third quarter ended
June 30, 2019 and fourth quarter ended September 30, 2019. Soles the predecessor
firm to Assurance reported on the financial statements of the Company for the
fiscal year ended September 30, 2018 thru the second quarter ended March 31,
2019. These reports 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, except as set forth herein. Assurance and Soles reports
on the Company's financial statements for the fiscal years ended September 30,
2019 and 2018 respectively contained an explanatory paragraph regarding the
significant doubt about the Company's ability to continue as a going concern.
During the fiscal years ended September 30, 2019 and 2018 and through November
25, 2019, there were (i) no disagreements with Soles Haynes & Company or its
successor company Assurance Dimensions CPA's and Associates 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
Soles and assurance, would have caused Soles or Assurance to make reference to
the subject matter of such disagreements in connection with its audit reports on
the Company's financial statements for such periods, and (ii) no reportable
events as that term is described in Item 304(a)(1)(v) of Regulation S-K.
In accordance with Item 304(a)(3) of Regulations S-K, the Company has provided
Assurance with a copy of the disclosures contained herein, prior to its filing
with the Securities and Exchange Commission (the "SEC"), and requested that
Assurance furnish the Company with a letter addressed to the SEC stating whether
or not it agreed with the statements herein and, if not, stating the respects in
which it does not agree. A copy of the Assurance letter to the SEC is attached
hereto as Exhibit 16.1.
New Independent Registered Public Accounting Firm
On November 25, 2019, the Company's Board of Directors appointed David Brooks
and Associates CPA's P.A. ("Brooks") as the Company's new independent registered
public accounting firm as of November 25, 2019. During the Company's two most
recent fiscal years and through November 25, 2019, neither the Company nor
anyone acting on the Company's behalf consulted Brooks with respect to any of
the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of
Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit No. Description
16.1 Letter from Assurance Dimensions dated 11/26/2019.
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