Item 4.01. Change in Registrant's Certifying Accountant.
Dismissal of Independent Registered Accounting Firm
On December 29, 2022, High Sierra Technologies, Inc. (the "Company") sent a
letter to Pinnacle Accountancy Group of Utah, a dba of Heaton & Co., PLLC
("Pinnacle") dismissing Pinnacle as the Company's independent registered
accounting firm, effective immediately. None of Pinnacle's reports for the last
two fiscal years contained an adverse opinion, or a disclaimer of opinion, or
was qualified or modified for any reason whatsoever, with the exception of
providing an explanatory paragraph stating there was substantial doubt about the
Company's ability to continue as a going concern. The decision to dismiss
Pinnacle was approved by the Company's board of directors. During the Company's
last two fiscal years, (i) there were no disagreements (as defined in Item
304(a)(1)(iv) of Regulation S-K and the related instructions) between the
Company and Pinnacle on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which, if not
resolved to the satisfaction of Pinnacle, would have caused Pinnacle to make
reference to the subject matter of such disagreement in connection with its
reports on the financial statements for such periods and (ii) there were no
"reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided Pinnacle with a copy of the disclosure contained
herein, prior to its filing with the Securities and Exchange Commission (the
"Commission") and requested that Pinnacle furnish the Company with a letter
addressed to the Commission stating whether or not it agreed with the statements
herein and, if not, stating the respects in which it does not agree.
Pinnacle's letter to the Commission, dated February 2, 2023, is attached hereto
as Exhibit 16.1.
Engagement of New Independent Registered Accounting Firm
On February 1, 2023, the Company appointed TAAD, LLP ("TAAD") as the Company's
new independent registered public accounting firm effective immediately. During
the Company's two most recent fiscal years, and the subsequent interim period
through February 1, 2023, neither the Company nor anyone acting on its behalf
consulted with TAAD regarding either: (i) 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 financial statements,
in connection with which either a written report or oral advice was provided to
the Company that TAAD 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 Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) or reportable event (as defined in Item 304(a)(1)(v) of Regulation
S-K).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter from Accountancy Group of Utah, a dba of Heaton & Co., PLLC
dated February 2, 2023.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
2
© Edgar Online, source Glimpses