Current Report Filing (8-k)
January 03 2022 - 5:02PM
Edgar (US Regulatory)
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2022-01-01
2022-01-01
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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of
the
Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported): January 1, 2022
Cipherloc
Corporation
(Exact
name of registrant as specified in its charter)
Delaware
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000-28745
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86-0837077
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(State
or other jurisdiction
of
incorporation)
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|
(Commission
File Number)
|
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(IRS
Employer
Identification
No.)
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6836
Bee Cave Road
Bldg.
1, S#279
Austin,
Texas 78746
(Address
of principal executive offices) (Zip Code)
Registrant’s
telephone number, including area code:
(512)
772-4245
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions (see General Instruction A.2. below):
☐
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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☐
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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☐
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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☐
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Securities
registered pursuant to Section 12(b) of the Act: None.
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1934 (§240.12b-2
of this chapter).
Emerging
growth company ☐
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Section
4 — Matters Related to Accountants and Financial Statements
Item
4.01. Changes in Registrant’s Certifying Accountant
Previous
Certifying Accountant
On
January 1, 2022, Cipherloc Corporation, a Delaware corporation (the “Company”), replaced Briggs & Veselka Co. (“Briggs”),
as its principal independent accountant. Briggs had informed the Company that it could no longer act as the Company’s principal
independent accountant due to a change in their business strategy as Briggs joins Crowe LLP on January 3, 2022.
Briggs
reported on the Company’s financial statements for each of the years ended September 30, 2021, 2020 and 2019. These reports did
not contain any adverse opinion, disclaimer of opinion, or qualification or modification as to uncertainty, audit scope or accounting
principles, except as described herein. The report of Briggs for year ended September 30, 2020 was qualified with respect to uncertainly
as to the Company’s ability to continue as a going concern. Since their retention as the Company’s independent accountants
on September 27, 2019 and through December 31, 2021, there were no disagreements with Briggs on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to Briggs’ satisfaction
would have caused Briggs to make reference thereto in their report on the financial statements of the Company for such years. During
the period of their retention there were no reportable events identified in Item 304(a)(1)(iv) of Regulation S-B.
The
Company has provided Briggs with a copy of the foregoing disclosures. A letter from Briggs addressed to the Securities and Exchange Commission
is included as Exhibit 2.1 to this Current Report on Form 8-K and states that Briggs agrees with such disclosure.
New
Certifying Accountants
The
Company engaged RBSM LLP (“RBSM”) as its new independent accountants as of January 1, 2022. During the two most recent fiscal
years and through December 31, 2021, the Company has not consulted with RBSM regarding either (i) the application of accounting principles
to a specific completed or contemplated transaction; or the type of audit opinion that might be rendered on the Company’s financial
statements, and neither a written report nor oral advice was provided to the Company that was an important factor considered by the Company
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 event identified in Item 304(a)(1)(iv) of Regulation S-B.
Section
9 — Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits
*
Filed herewith
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
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CIPHERLOC
CORPORATION
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Date:
January 3, 2022
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By:
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/s/
Ryan Polk
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Name:
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Ryan Polk
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Title:
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Chief Financial Officer
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