Item 4.01 Changes in Registrant’s Certifying Accountant.
Previous Independent Registered Public Accounting Firm.
Effective March 7, 2019, All For One Media Corp. (the “Company”) ended the engagement with the independent registered public accounting firm, MaloneBailey, LLP.
MaloneBailey, LLP was engaged as the registered public accounting firm for the Company on June 27, 2016. The audit reports of MaloneBailey, LLP on the consolidated financial statements of the Company for each of the two most recent fiscal years ended September 30, 2018 and 2017 did contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than uncertainty as to the Company’s ability to continue as a going concern.
During the period beginning with the engagement of MaloneBailey, LLP and ending March 7, 2019, there were (i) no disagreements between the Company and MaloneBailey, LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of MaloneBailey, LLP, would have caused MaloneBailey, LLP to make reference thereto in their report on the consolidated financial statements for the fiscal year ending September 30, 2018, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided MaloneBailey, LLP with a copy of this Form 8-K and requested that MaloneBailey, LLP furnish a letter addressed to the Securities & Exchange Commission stating whether or not MaloneBailey, LLP agrees with the above statements. A copy of such letter is attached as Exhibit 16.1.
New Independent Registered Public Accounting Firm.
Effective March 7, 2019, the Company’s Board of Directors approved the engagement of Salberg & Company, P.A., as the Company’s independent registered public accounting firm and auditors of the Company’s financial statements. During the Company’s two most recent fiscal years ended September 30, 2018 and 2017, and in the subsequent interim period through March 7, 2019, the Company has not consulted with Salberg & Company, P.A., regarding either (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 consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Salberg & Company, P.A., 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 either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).