ITEM 4.01 Changes in Registrant’s Certifying Accountant
(a)
Prior independent registered public accounting firm
On July 19
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, 2017, the Audit Committee of the Board of Directors (the “Committee”) of World Health energy Holdings Inc . (the “Company”) approved the dismissal of Acell Audit & Compliance .the Company’s independent registered public accounting firm.
as per the PCAOB requirement to rotate/change auditors every 5 years
Acells report on the Company’s consolidated financial statements for the years ended December 31, 2015 and 2016 contained an explanatory paragraph which noted that there was substantial doubt as to the Company’s ability to continue as a going concern due to a lack of cash, significant losses incurred and ongoing requirements for additional capital investments. Other than the foregoing, the reports contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company’s two most recent fiscal years and the subsequent interim period preceding its dismissal July 19, 2017, there were:
(i) no disagreements with Accell 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 ACCELL , would have caused it to make reference to the subject matter of the disagreements in its reports on the consolidated financial statements of the Company; and
(ii) no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Accell with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (“SEC”) .The Company is attaching the email request from Accell dated May 10
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2017 that they can no longer be our auditors e. A copy of Accels E mail dated May 10 20`17 is attached as Exhibit 16.1 to this Form 8-K.
(b)
New independent registered public accounting firm
On July 19, 2017, the Board approved the engagement of Daszkal Bolton LLP (“DB”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2017.
During the Company’s five most recent fiscal years and the subsequent interim period preceding its engagement, neither the Company nor anyone on its behalf consulted DB 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 no written report or oral advice was provided to the Company that DB concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or
(ii) any matter that was the subject of a disagreement or reportable event as defined in Item 304(a)(1)(iv) of Regulation S-K and Item 304(a)(1)(v), respectively.
In approving the selection of DB as the Company’s independent registered public accounting firm, the Board considered any services previously provided by DB and concluded that such services would not adversely affect the independence of DB.