ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Resignation of Independent Registered Accounting Firm.
EisnerAmper LLP ("EisnerAmper") resigned as the independent registered public
accounting firm of Tofutti Brands, Inc. (the "Company").
The audit reports of EisnerAmper on our financial statements for the fiscal
years ended December 29, 2018 and December 28, 2019 did not contain an adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles. During the fiscal years ended
December 29, 2018 and December 28, 2019, and through the subsequent interim
period preceding EisnerAmper's resignation, there were no disagreements between
the Company and EisnerAmper 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 EisnerAmper would have
caused them to make reference thereto in their reports on our financial
statements for such years. During the fiscal years ended December 29, 2018 and
December 28, 2019, and through the subsequent interim period preceding
EisnerAmper's resignation, there were no reportable events within the meaning
set forth in Item 304(a)(1)(v) of Regulation S-K, except that the Company's
internal control over financial reporting was not effective due to the existence
of the following material weaknesses, as disclosed in the Company's Annual
Reports on Form 10-K for the fiscal years December 29, 2018 and December 28,
2019:
? A continuing lack of sufficient resources and an insufficient level of
monitoring and oversight, which may restrict our ability to gather, analyze and
report information relative to the financial statements, including but not
limited to accounting estimates,
reserves, allowances, and income tax matters, in a timely manner.
? The limited size of the accounting department makes it impracticable to achieve
an optimum separation of duties and monitoring of internal controls.
The Company provided EisnerAmper with its disclosures in this Current Report on
Form 8-K disclosing the resignation of EisnerAmper and requested in writing that
EisnerAmper furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether they agree with such disclosure. A copy of
EisnerAmper's response is filed as Exhibit 16.1 to this Current Report on Form
8-K.
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