ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
A. DISMISSAL OF DE JOYA GRIFFITH, LLC
Global Equity International, Inc. (the "Company") has elected to dismiss
its engagement of De Joya Griffith, LLC ("De Joya") as the independent
registered public accounting firm responsible for auditing the Company's
financial statements. The termination, effective as of July 13, 2015, was
approved by the Company's Board of Directors. The Company does not have an audit
committee.
De Joya's report on the Company's financial statements for the fiscal years
ended December 31, 2014, and December 31, 2013, did not contain an adverse
opinion or a disclaimer of opinion, and was not qualified or modified as to
uncertainty, audit scope, or accounting principles with the exception that De
Joya's Audit Reports for the fiscal years ended December 31, 2014, and December
31, 2013, contained an explanatory note which raised substantial doubt as to the
ability of the Company to continue as a going concern.
During the Company's fiscal years ended December 31, 2014, and December 31,
2013, and the subsequent interim period from December 31, 2014, up to and until
July 13, 2015, the date of the dismissal of De Joya, the Company did not have
any disagreements with De Joya on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of De Joya, would have caused
it to make reference to the subject matter of the disagreements in connection
with its reports.
The Company provided De Joya with a copy of the disclosures set forth in
the Current Report on Form 8-K filed by the Company on July 13, 2015, and
requested that De Joya furnish the Company with a letter addressed to the SEC
stating whether it agrees with the statements made by the Company therein. De
Joya's letter to the SEC is attached hereto as Exhibit 16.
B. ENGAGEMENT OF SALBERG & COMPANY, P.A.
The Company has engaged Salberg & Company, P.A., Boca Raton, Florida
("Salberg") to serve as the independent registered public accounting firm
responsible for auditing the Company's financial statements. The engagement of
Salberg, effective as of July 14, 2015, was approved by the Board of Directors.
The Company does not have an audit committee.
Neither the Company nor anyone on behalf of the Company consulted Salberg
during the two most recent fiscal years and any subsequent interim period up to
and through the date of engaging Salberg (July 14, 2015), regarding either:
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(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, and either a
written report was provided to the Company or oral advice was provided
that Salberg concluded 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 either the subject of a disagreement (as defined
in paragraph (a)(1)(iv) and the related instructions of Item 304 of
Regulation S-K) or reportable event (as described in paragraph
(a)(1)(v) of Item 304 of Regulation S-K).