ITEM 4.01.
CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
(a)
Resignation of independent registered public accounting firm
On April 3, 2019, PLS CPA, a Professional Corporation, (“PLS”) resigned as the independent registered public accounting firm of Alphacom Holdings, Inc. (f/k/a Mitu Resources, Inc.) (the “Company”), and the Board of Directors of the Company accepted the resignation of PLS, effective as of that date.
PLS’s audit reports on the Company’s financial statements as of and for the fiscal years ended March 31, 2018 and 2017 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except the audit reports for years ended March 31, 2018 and March 31, 2017 contained an explanatory paragraph relating to the Company’s ability to continue as a going concern.
During the fiscal years ended March 31, 2018 and 2017, and the subsequent interim periods through April 3, 2019, there were (i) no disagreements between the Company and PLS on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which, if not resolved to PLS’s satisfaction, would have caused PLS to make reference thereto in their reports, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company has provided PLS with a copy of the foregoing disclosures and has requested that PLS furnish the Company with a letter addressed to the Securities & Exchange Commission stating whether PLS agrees with the above statements. A copy of PLS’s letter dated April 10, 2019 is filed as Exhibit 16.1 to this Form 8-K.
(b)
Engagement of new independent registered public accounting firm
Effective April 15, 2019, the Company engaged Sadler, Gibb & Associates, LLC (“SG”) to serve as the Company’s independent registered public accounting firm.
During the fiscal years ended March 31, 2019 and 2018, and through April 3, 2019, neither the Company nor anyone on its behalf consulted with SG regarding: (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” (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K).