ICCT iCoreConnect Inc (QB)

Item 4.01. Changes in Registrant’s Certifying Accountant

On December 16, 2021, the Audit Committee (the “Audit Committee”) of the Board of Directors of iCoreConnect, a Nevada corporation (the “Company”), approved the engagement of MARCUM, LLP (“MARCUM”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ended December 31, 2021, effective immediately, and dismissed BF BORGERS CPA PC (“BORGERS”) as the Company's independent registered public accounting firm.

BORGERS’s audit report on the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2020 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 fiscal year ended December 31, 2020 and the subsequent interim periods through December 22, 2021, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and BORGERS on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to BORGERS satisfaction, would have caused BORGERS to make reference thereto in their reports on the financial statements for such year, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation SK.

The Company provided BORGERS with a copy of the disclosures it is making in this Current Report on Form 8-K. We have requested that BORGERS furnish us with a letter addressed to the Commission stating whether it agrees with the above statements. A copy of this letter is included herewith as Exhibit 16.1.

During the fiscal years ended December 31, 2020, and 2019, and the subsequent interim periods through December 22, 2021, neither the Company nor anyone acting on its behalf has consulted with MARCUM regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements or the effectiveness of internal control over financial reporting, and neither a written report or oral advice was provided to the Company that MARCUM concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K