Item 4.01 Changes in Registrant's Certifying Accountant
(1) Previous Independent Registered Public Accounting Firm
(i) OnAugust 24, 2021 ,FHT Future Technology Ltd. (the "Company") dismissed its independent registered public accounting firm,MaloneBailey, LLP . (ii) The decision to change the independent registered public accounting firm was recommended and approved by the sole director of the Company. (iii) During the period fromFebruary 9, 2021 , the date of our engagement ofMaloneBailey, LLP , and throughAugust 24, 2021 , the date of dismissal, (a) there were no disagreements withMaloneBailey, LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, and (b) there were no "reportable events" as described in Item 304(a)(1)(v) of Regulation S-K. (iv) OnAugust 24, 2021 , the Company providedMaloneBailey, LLP with a copy of this Current Report and has requested that it furnish the Company with a letter addressed to theU.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(2) New Independent Registered Public Accounting Firm
OnAugust 24, 2021 , the sole director of the Company ratified the appointment ofTAAD, LLP as its new independent registered public accounting firm to audit and review the Company's financial statements. During the two most recent fiscal years endedMarch 31, 2021 and 2020 and any subsequent interim periods through the date hereof prior to the engagement ofTAAD, LLP , neither the Company, nor someone on its behalf, has consultedTAAD, LLP regarding: (i) either: the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company's consolidated financial statements, and either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K. Item 9.01 Exhibits. Exhibit No. Description 16.1 Letter fromMaloneBailey LLP , datedAugust 24, 2021 2
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