Item 4.01 Change of Accounting firm
(i) OnMarch 3, 2021 ,Sonasoft Corporation (the "Company") dismissedThayer O'Neal Company, LLC as its independent registered public accounting firm. (ii) The reports ofThayer O'Neal Company, LLC regarding the Company's financial statements for the fiscal years endedDecember 31, 2019 and 2018 did not contain an adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles, except each report did contain an explanatory paragraph related to the Company's ability to continue as a going concern. (iii) The Company's Board of Directors participated in and approved the decision to change independent registered public accounting firms. (iv) During the Company's fiscal yearsDecember 31, 2019 and 2018, and throughJanuary 29, 2021 , there were (i) no disagreements withThayer O'Neal Company, LLC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction ofThayer O'Neal Company, LLC would have causedThayer O'Neal Company, LLC to make reference to the subject matter of the disagreements in connection with its report, and (ii) with the exception of material weaknesses related to reconciliation of various accounts, lack of precision and accuracy to properly reflect in the financial statements, no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K. (v) The Company providedThayer O'Neal Company, LLC with a copy of the foregoing disclosures and requestedThayer O'Neal Company, LLC to furnish the Company with a letter addressed to theSecurities and Exchange Commission stating whether or notThayer O'Neal Company, LLC agrees with the disclosures. A copy of the letter provided byThayer O'Neal Company, LLC is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) New Independent Registered Public Accounting Firm
(1) EffectiveMarch 3, 2021 , the Company engagedTPS Thayer, LLC Certified Public Accountants ("TPS") as the Company's new independent registered public accounting firm. During the two most recent fiscal years and throughMarch 3, 2021 , the Company had not consulted with TPS regarding any of the following: (i) The application of accounting principles to a specific transaction, either completed or proposed; (ii) The type of audit opinion that might be rendered on the Company's financial statements, and none of the following was provided to theCompany: (a) a written report, or (b) oral advice that Thayer concluded was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issue; or (iii) Any matter that was subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
Exhibit No. Description 16.1 Letter fromThayer O'Neal Company, LLC 2
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