Item 4.01 Changes in the Company’s Certifying Accountant.
(1) Former registered independent accountancy firm
September 30, 2021, Yichien Yeh CPA ("Yeh CPA") resigned as the Company's independent registered public accounting firm. Yeh CPA had served as the Company's auditor since June 25, 2020. The board of directors of the Company approved and ratified the resignation of Yeh CPA on November 15, 2021. ii. The report of Yeh CPA on the financial statements of the Company for the fiscal year ended December 31, 2020and the related statements of operations and comprehensive income (loss), changes in stockholders' equity (deficit), and cash flows for the fiscal year ended December 31, 2020did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. iii. During the Company's most recent fiscal year ended December 31, 2020and in the subsequent interim period through September 30, 2021, a) there were no disagreements with Yeh CPA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Yeh CPA, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no "reportable events" as described in Item 304(a)(1)(v) of Regulation S-K. iv. On December 27, 2021, the Company provided Yeh CPA with a copy of this Current Report and has requested that it furnish the Company with a letter addressed to the U.S. Securities and Exchange Commissionstating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.
(2) New registered independent accounting firm
November 15, 2021, the board of directors of the Company approved and ratified the appointment of JP Centurion & Partners PLT ("JP Centurion") as its new independent registered public accounting firm to audit and review the Company's financial statements. During the two most recent fiscal years ended December 31, 2019and December 31, 2020and any subsequent interim periods through the date hereof prior to the engagement of JP Centurion, neither the Company, nor someone on its behalf, has consulted JP Centurion regarding: i. either: 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 either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; ii. or any matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) pf Regulation S-K.
Item 9.01 Financial statements and supporting documents.
Exhibit No. Description 16.1 Letter of Yichien Yeh CPA, dated
December 28, 2021. 2
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