Item 4.01 Changes In Registrant's Certifying Accountant.
On April 1, 2022, Wipfli LLP resigned as the Company's independent registered
public accounting firm. Wipfli LLP's reports on the Company's financial
statements for the years ending December 31, 2020 and December 31, 2021 did not
contain an adverse opinion or disclaimer of opinion, and were not qualified or
modified as to uncertainty, audit scope or accounting principles. The 2021 audit
report did, however, include a notation that the firm could not obtain
sufficient valuation evidence for a portion of the Company's bond portfolio and
that they were not able to satisfy themselves as to the carrying value of
impaired bonds or impairment by other auditing procedures. During the Company's
two most recent fiscal years there were:
(i) No disagreements with Wipfli LLP 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 Wipfli LLP, would
have caused Wipfli LLP to make reference to the subject matter of the
disagreement in its report on the Company's consolidated financial
statements, and
(ii) No "reportable events" as that term is defined in Item 304(a)(1)(v) of
Regulation S-K ("Regulation S-K") of the U.S. Securities and Exchange
Commission (the "SEC").
The Company has provided Wipfli LLP with a copy of this Form 8-K prior to its
filing with the SEC and requested Wipfli LLP to furnish to the Company a letter
addressed to the SEC stating whether it agrees with the statements made above. A
copy of Wipfli LLP's letter dated May 2, 2022 attached as Exhibit 16.1.
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AMERICAN CHURCH MORTGAGE COMPANY 
