Item 4.01 Changes in Registrant’s Certifying Accountant
On October 14, 2017, Michael Gillespie & Associates, PLLC (“Gillespie”) resigned as the Company’s independent registered public accounting firm.
Gillespie issued audit reports on the Company’s financial statements for the years ended September 30, 2016, 2015 and 2014.
The Gillespie
reports on the financial statements of the Company for each of the past three years did not contain an adverse opinion or a disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles.
The Gillespie
reports on the financial statements of the Company for the past three years each contained going concern explanatory paragraphs.
During the Company’s three most recent fiscal years and any subsequent interim period preceding Gillespie’s dismissal, there were no reportable events or disagreements with Gillespie on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Gillespie, would have caused the Company to make reference to the subject matter of the disagreement(s) in connection with this report.
The Company has provided a copy of this disclosure to Gillespie, and requested that Gillespie furnish the Company with a letter, within the time periods prescribed by Item 304(a)(3) of Regulation S-K of Securities and Exchange Act of 1934, addressed to the Securities and Exchange Commission stating whether Gillespie agrees with the statements made by the Company and, if not, stating the respects in which Gillespie does not agree.
A copy of Gillespie’s response to this Report on Form 8-K is attached hereto as Exhibit 16.1 to this current report on Form 8K.
On October 25, 2017, the Board of Directors of the Company approved the appointment of and engaged M&K CPAs PLLC (“M&K”) as the Company's new independent registered public accounting firm for the Company's fiscal year ended September 30, 2017, subject to the completion of final acceptance procedures.
During the two most recent fiscal years and the interim period preceding our engagement of M&K, we did not consult with them on any matter described in Item 304(a)(2) of Regulation S-K.
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Item 9.01. Financial Statements and Exhibits
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(d) Exhibits
Exhibit No.
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Description of Exhibit
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16.1
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