Item
4.01 Change in Registrants Certifying Accountant
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(a)
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Previous
Independent Accountant
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On
August 19, 2021 the Company dismissed MaloneBailey, LLP, as the Company’s
auditor for the fiscal year ending January 31, 2022. The decision to dismiss the auditor was recommended and approved by the Company’s
Board of Directors.
The
reports of MaloneBailey, LLP for the past two fiscal years did not contain any adverse opinion or disclaimer of opinion and were not
qualified or modified as to any uncertainty, audit scope or accounting principle except with respect to an explanatory paragraph indicating
that there was substantial doubt about the Company’s ability to continue as a going concern. During the Company’s two most
recent fiscal years and any subsequent interim period up to and including the date of the Company’s dismissal of MaloneBailey,
LLP, there have been no (i) disagreements with MaloneBailey, LLP 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 MaloneBailey, LLP, would have
caused them to make reference thereto in their reports on the financial statements for such periods; or (ii) reportable events within
the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions thereto, except for the material weaknesses described
in Item 9A of the Company’s Annual Report on Form 10-K for the year ended January 31, 2021.
The
Company provided MaloneBailey, LLP with a copy of this report on Form 8-K prior to its filing with the Securities and Exchange Commission
and requested that it furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees
with the statements contained herein, and if not, stating the respect with which it does not agree. A copy of MaloneBailey, LLP’s
letter to the Securities and Exchange Commission is filed as Exhibit 16.4 to this Current Report on Form 8-K.
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(b)
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New
Independent Accountant
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On
August 19, 2021 the Company’s Board of Directors appointed the firm of Turner, Stone & Company, LLP, 12700 Park Central Drive,
Suite 1400, Dallas, TX 75251, as independent auditors of the Company for the fiscal year ending January 31, 2022.
During
the two most recent fiscal years and any subsequent interim period, neither the Company, nor anyone on its behalf, consulted with Turner,
Stone & Company, LLP regarding the application of accounting principles to a specific transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Company’s financial statements, nor did the entity of Turner, Stone
& Company, LLP, provide advice to the Company, either written or oral, that was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue. Further, during the Company’s two most recent
fiscal years and subsequent interim period, the Company has not consulted the entity of Turner, Stone & Company, LLP, on any matter
that was the subject of a disagreement or a reportable event.