Item 4.01. Changes in Registrants Certifying Accountant
Effective as of July 13, 2020, Alkame Holdings, Inc., a Nevada corporation (the Company), dismissed PLS CPA (PLS) as the independent registered public accounting firm engaged to audit the Companys financial statements. PLSs dismissal was approved by the Companys board of directors (Board).
PLSs has not issued any reports on the Companys financial statements for the years ended December 31, 2019, 2018, and 2017
During the year since their engagement on June 6, 2019, there were no (a) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with PLS on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to PLSs satisfaction, would have caused PLS to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.
The Company provided PLS with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that PLS provide a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of PLSs letter, dated July 14, 2020, is filed herewith as Exhibit 16.1.
Effective as of July 13, 2020, the Company engaged Marcum LLP, as the Companys independent registered public accounting firm for the years ended December 31, 2017, 2018, and 2019.
During the Companys two most recent fiscal years, and through July 13, 2020, neither the Company nor anyone on its behalf has consulted with Marcum LLP, regarding either (a) 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 Companys financial statements, and neither a written report was provided nor oral advice was provided to the Company that Marcum LLP concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph 304(a)(1)(v)) of Regulation S-K).