Item 4.01 Change in Registrant's Certifying Accountant.
(a) Replacement of Independent Registered Public Accounting Firm
On June 2, 2021, TradeFan, Inc., (the "Company") notified AJ Robbins CPA, LLC
("AJ Robbins") that it would be replaced as the independent registered public
accounting firm of the Company effective immediately due to the retirement of AJ
Robbins.
The reports of AJ Robbins on the Company's consolidated financial statements for
the fiscal years ended November 30, 2020 and November 30, 2019 did not contain
any adverse opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle, except that
each report on the Company's consolidated financial statements contained an
explanatory paragraph regarding the Company's ability to continue as a going
concern.
During the fiscal years ended November 30, 2020 and November 30, 2019 and the
subsequent interim period through June 1, 2021, the effective date of AJ
Robbins's replacement, there were (i) no disagreements (as that term is defined
in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between
the Company and AJ Robbins on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to the satisfaction of AJ Robbins would have caused AJ Robbins to make
reference thereto in its reports on the consolidated financial statements of the
Company for such years, and (ii) no "reportable events" (as that term is defined
in Item 304(a)(1)(v) of Regulation S-K).
The Company provided AJ Robbins with a copy of this Form 8-K and requested that
AJ Robbins furnish a letter addressed to the Securities and Exchange Commission
stating whether or not AJ Robbins agrees with the above disclosures. A copy of
AJ Robbins's letter, dated June 3, 2021, is attached as Exhibit 16.1 to this
Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
On June 1, 2021, the board of directors of the Company approved the appointment
of RBSM LLP ("RBSM") as the Company's independent registered public accounting
firm for the year ending November 30, 2021.
During the fiscal years ended November 30, 2020 and November 30, 2019 and the
subsequent interim period through June 1, 2021, neither the Company, nor any
party on behalf of the Company, consulted with RBSM with respect to either (i)
the application of accounting principles to a specified transaction, either
completed or proposed, or the type of the audit opinion that might be rendered
with respect to the Company's consolidated financial statements, and no written
report or oral advice was provided to the Company by RBSM that was an important
factor considered by the Company in reaching a decision as to any accounting,
auditing or financial reporting issue, or (ii) any matter that was subject to
any disagreement (as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a reportable event (as that term is defined
in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits
(d) The following exhibits are filed as part of this report:
Exhibit No. Description
16.1 Letter from AJ Robbins CPA, LLC, dated June 3, 2021
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