ITEM 4.01
Change in Registrant’s Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm.
On January
28
2018, America Great Health (the
“
Company
”
) dismissed TAAD LLP (
“
TAAD
”
)
as the Company’s independent registered public accounting firm.
The TAAD reports on the Company
’
s financial statements for the years ended June 30, 2017 and 2016 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the Company
’
s years ended June 30, 2017 and 2016 and through January
28
2018, (i) there were no disagreements with TAAD on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to TAAD
’
s satisfaction, would have caused TAAD to make reference to the subject matter of such disagreements in its reports on our consolidated financial statements for such years, and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided TAAD with a copy of the foregoing disclosures and requested that TAAD furnish a letter to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Engagement of New Independent Registered Public Accounting Firm.
On January 29, 2018, we engaged Sadler, Gibb & Associates, LLC (
“
Sadler Gibb
”
) as our independent registered public accounting firm to audit the Company
’
s consolidated financial statements as of June 30, 2018 and for the year then ended. Sadler Gibb will be performing reviews of the unaudited consolidated quarterly financial statements to be included in the Company
’
s quarterly reports on Form 10-Q for the year ended June 30, 2018 as well as going forward.
During each of the Company
’
s two most recent fiscal years and through the date of this report, (a) the Company has not engaged Sadler Gibb as either the principal accountant to audit the Company
’
s financial statements, or as an independent accountant to audit a significant subsidiary of the Company and on whom the principal accountant is expected to express reliance in its report; and (b) the Company or someone on its behalf did not consult Sadler Gibb with respect to (i) either: 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 other matter that was either the subject of a disagreement or a reportable event as set forth in Items 304(a)(1)(iv) and (v) of Regulation S-K.