Item 4.01 Changes in Registrant's Certifying Accountant.
On January 26, 2021, the Company dismissed Haynie & Company (the "Former
Accountant") as the Company's independent registered public accounting firm. The
decision to dismiss the Former Accountant was approved by the Company's board of
directors.
The Former Accountant's audit report on the financial statements of the Company
for the years ended September 30, 2020 and 2019 contained no adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope or accounting principles.
For the years ended September 30, 2020 and 2019 and through the interim period
ended January 26, 2021, there were no "disagreements" (as such term is defined
in Item 304 of Regulation S-K) with the Former Accountant on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements if not resolved to the satisfaction of
the Former Accountant would have caused them to make reference thereto in their
reports on the financial statements for such periods.
For the years ended September 30, 2020 and 2019 and through the interim period
ended January 26, 2021, there were no "reportable events" (as such term is
defined in Item 304 of Regulation S-K).
On January 28, 2021, the Company provided the Former Accountant with its
disclosures in the Current Report on Form 8-K disclosing the dismissal of the
Former Accountant and requested in writing that the Former Accountant furnish
the Company with a letter addressed to the Securities and Exchange Commission
stating whether or not they agree with such disclosures. The Former Accountant's
response is filed as an exhibit to this Current Report on Form 8-K.
Item 9.01 Financial Statements and Exhibits.
Exhibit No. Description
16.1 Letter from Haynie & Company to the Securities and Exchange
Commission
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