Item 4.01 Changes in Registrant's Certifying Accountant.
On April 3, 2023, Boyle CPA, LLC (the "Former Accountant") gave notice that its
firm is exiting SEC audit practice and therefore resigned as our independent
registered public accounting firm and, on April 4, 2023, we engaged Victor
Mokuolu, CPA PLLC (the "New Accountant") as our independent registered public
accounting firm. The engagement of the New Accountant was approved by our Board
of Directors.
The Former Accountant's audit report on our financial statements for the years
ended December 31, 2022 and 2021 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 December 31, 2022 and 2021, and through the interim period
ended April 4, 2023, 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 December 31, 2022 and 2021, and through the interim period
ended April 4, 2023, there were no "reportable events" (as such term is defined
in Item 304 of Regulation S-K).
Prior to retaining the New Accountant, we did not consult with the New
Accountant regarding either: (i) the application of accounting principles to a
specified transaction, either contemplated or proposed, or the type of audit
opinion that might be rendered on our financial statements; or (ii) any matter
that was the subject of a "disagreement" or a "reportable event" (as those terms
are defined in Item 304 of Regulation S-K).
On April 4, 2023, we provided the Former Accountant with our disclosures in the
Current Report on Form 8-K disclosing the resignation of the Former Accountant
and requested in writing that the Former Accountant furnish us 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 Boyle CPA, LLC to the Securities and Exchange
Commission
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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