Item 4.01. Changes in Registrants Certifying Accountant
Effective as of June 6, 2019, Alkame Holdings, Inc., a Nevada corporation (the Company), dismissed RBSM LLP (RBSM) as the independent registered public accounting firm engaged to audit the Companys financial statements. RBSMs dismissal was approved by the Companys board of directors (Board).
RBSMs reports on the Companys financial statements for the years ended December 31, 2016 and 2015, did not contain any adverse opinions or disclaimers of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports included explanatory paragraphs with respect to the Companys ability, in light of its accumulated losses and negative cash flows from operations, to continue as a going concern.
During the years ended December 31, 2016 and 2015, there were no (a) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with RBSM on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to RBSMs satisfaction, would have caused RBSM to make reference to the subject matter thereof in connection with its reports for such years; or (b) reportable events, as described under Item 304(a)(1)(v) of Regulation S-K.
The Company provided RBSM with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that RBSM provide a letter addressed to the Securities and Exchange Commission indicating whether it agrees with such disclosures. A copy of RBSMs letter, dated June 7, 2019, is filed herewith as Exhibit 16.1.
Effective as of June 6, 2019, the Company engaged PLS CPA, A Professional Corp. as the Companys independent registered public accounting firm for the year ended December 31, 2017.
During the Companys two most recent fiscal years, and through June 7, 2019, neither the Company nor anyone on its behalf has consulted with PLS CPA, A Professional Corp. regarding either (a) 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 Companys financial statements, and neither a written report was provided nor oral advice was provided to the Company that PLS CPA, A Professional Corp. concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (b) any matter that was either the subject of a disagreement (as defined in paragraph 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in paragraph 304(a)(1)(v)) of Regulation S-K).