ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On December 16, 2019, Board of Directors of the Company removed Kim & Lee Corporation, Chartered Accountants of Los Angeles, California ("Kim & Lee Corporation") as the Company's independent registered public accounting firm since they are not an PCAOB auditing firm since they handle no public companies in the United States..
Concurrent with this action, Board of Directors of the Company ratified and approved the appointment of Boyle CPA, LLC ("Boyle") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2011 to date and its engagement agreement dated December 16, 2019. Boyle is located at P.O. Box 726. Red Bank, New Jersey 07701.
The Company's financial statements for the fiscal years ended December 31, 2010 were audited by Kim & Lee Corporation which did not contain an adverse opinion, a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.
During the fiscal years ended December 31, 2009 and through December 16, 2019, (a) there were no disagreements with Kim & Lee Corporation on any matter of accounting principles or practices, financial statement disclosure, auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Kim & Lee Corporation, would have caused it to make reference to the subject matter of the disagreement in connection with its report 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.
During the Company's previous fiscal years ended December 31, 2009 through December 16, 2019, neither the Company nor anyone on the Company's behalf consulted with Kim & Lee Corporation 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 financial statements or (ii) any matter that was either the subject of a disagreement or a reportable event as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has authorized Kim & Lee Corporation respond fully to all inquiries of Boyle.