ITEM 4.01. CHANGE IN COMPANY'S CERTIFYING ACCOUNTANT
On January 7, 2020, Item 9 Labs Corp., a Delaware corporation (the "Company")
dismissed D. Brooks and Associates CPAs, P.A. ("D. Brooks and Associates") as
the registered independent registered public accountant and appointed Semple,
Marchal & Cooper, LLP ("Semple") as the Company's registered independent public
accounting firm as of January 7, 2020. The decisions to appoint Semple and
dismiss D. Brooks and Associates were approved by the Board of Directors of the
Company on January 7, 2020.
D. Brooks and Associates report on the consolidated financial statements of the
Company for the years ended September 30, 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.
During the Company's two most recent fiscal years and through January 7, 2020,
there were no disagreements on any matter of accounting principles or practices,
financial statement disclosures, or auditing scope or procedures, which
disagreements if not resolved to their satisfaction would have caused them to
make reference to the subject matter of the disagreements in connection with its
reports on the Company's consolidated financial statements for such periods.
For the year ended September 30, 2018 and through January 7, 2020, there have
been no reportable events with the Company as set forth in Item 304(a)(1)(v) of
Regulation S-K.
Prior to January 7, 2020, the Company did not consult with Semple regarding (1)
the application of accounting principles to specified transactions, (2) the type
of audit opinion that might be rendered on the Company's financial statements,
(3) written or oral advice was provided that would be an important factor
considered by the Company in reaching a decision as to an accounting, auditing
or financial reporting issues, or (4) any matter that was the subject of a
disagreement between the Company and its predecessor auditor as described in
Item 304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of
Regulation S-K.
The Company provided a copy of the foregoing disclosures to D. Brooks and
Associates prior to the date of the filing of this report and requested that D.
Brooks and Associates furnish it with a letter addressed to the Securities &
Exchange Commission stating whether or not it agrees with the statements in this
Report. A copy of the letter furnished in response to that request is filed as
Exhibit 16.1 to this Form 8-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits
16.1 Letter from DBrooks and Associates dated January 9, 2020, to the
Securities and Exchange Commission regarding statements included in this
Form 8-K.
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