Item 4.01 Change in Registrant's Certifying Accountant
Resignation of Previous Independent Registered Public Accounting Firm
On July 14, 2017, PC Mobile Media Corp. (the
Company
) received notification from Stevenson & Company CPAS LLC (
Stevenson
), the Company
s independent registered public accounting firm, advising the Company of Stevenson
s resignation as the Company
s independent registered public accounting firm on July 14, 2017.
The audit reports of Stevenson on the Company
s consolidated financial statements as of and for the year ended September 30, 2016, and the period from Inception (August 22, 2015) through September 30, 2015 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. Stevenson has not issued any report on the Company
s financial statements for the fiscal years ended September 30, 2016 and 2015. During the Company's two most recent fiscal years, and the subsequent interim period through July 14, 2017, there have been (1) no disagreements with Stevenson 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 Stevenson would have caused Stevenson to make reference thereto in Stevenson
s reports on the financial statements for such years; and (2) no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K, except for the matters set forth herein. The Company will authorize Stevenson to respond fully to the inquiries of the successor independent registered public accounting firm, which has yet to be selected.
The Company has provided Stevenson with a copy of the disclosures required by Item 304(a) of Regulation S-K contained in this Current Report on Form 8-K and has requested that Stevenson furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether Stevenson agrees with the statements made by the Company in this Current Report on Form 8-K and, if not, stating the respects in which it does not agree. A copy of Stevenson
s letter, dated July 14, 2017, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Engagement of New Independent Registered Public Accounting Firm
After the resignation as the Company's independent auditor by Stevenson, the Board of Directors of the Company elected to appoint TAAD LLP ("TAAD") as the Company's independent auditor on July 18, 2017.
During the period from Inception (August 22, 2015) through the date hereof, neither the Company nor anyone acting on its behalf consulted TAAD with respect to (i) 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 financial statements, and neither a written report was provided to the Company or oral advice was provided that TAAD concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement with Stevenson which, if not resolved to the satisfaction of Stevenson, would have caused Stevenson to make reference to the matter in their report, or a reportable event as set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.