Item 4.01 Change in Registrant's Certifying Accountant
On March 9, 2022, the Board of Directors of Luduson G Inc., a Delaware
corporation ("we" or "us"), accepted the resignation of Total Asia Associates
PLT ("Total Asia") as our independent registered public accountant, effective
immediately. The reports of Total Asia on the Company's consolidated financial
statements for the years ended December 31, 2020 and 2019 did not contain an
adverse opinion or disclaimer of opinion, and such reports were not qualified or
modified as to uncertainty, audit scope, or accounting principle.
During the years ended December 31, 2020 and 2019, the Company has not had any
disagreements with Total Asia on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to Total Asia's satisfaction, would have caused
them to make reference thereto in their reports on the Company's consolidated
financial statements for such periods.
During the years ended December 31, 2020 and 2019, there were no reportable
events, as defined in Item 304(a)(1)(v) of Regulation S-K.
We have requested that Total Asia furnish us with a letter addressed to the
Commission stating whether it agrees with the above statements. A copy of this
letter is included herewith as Exhibit 16.1.
Concurrently therewith, we retained the firm of J&S Associate ("JS"), to audit
our consolidated financial statements for our fiscal year ending December 31,
2021.
During the fiscal years ended December 31, 2020 and 2019, and through the date
of this Form 8-K, neither the Company nor anyone acting on its behalf consulted
JS regarding (1) 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 JS did
not provide either a written report or oral advice to the Company that was an
important factor considered by the Company in reaching a decision as to any
accounting, auditing, or financial reporting issue, (2) any matter that was
either the subject of a disagreement with Total Asia on accounting principles or
practices, financial statement disclosure or auditing scope or procedures,
which, if not resolved to the satisfaction of Total Asia, would have caused
Total Asia to make reference to the matter in their report, or a "reportable
event" as described in Item 304(a)(1)(v) of Regulation S-K of the SEC's rules
and regulations.
Item 9.01. Financial Statements and Exhibits.
(c). Exhibits.
Number Exhibit
16.1 Consent of Total Asia Associates PLT
104 Cover Page Interactive Data File (embedded within the Inline XBRL document).
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