Item 4.01 Changes in Registrant's Certifying Accountant.
On January 26, 2023, Arma Services, Inc. (the "Company") terminated its
engagement with BF Borgers CPA PC ("BFB"), the Registrant's prior independent
registered public accounting firm, and thereafter provided BFB with its
disclosures in the Current Report on Form 8-K disclosing the termination of the
engagement of BFB and requested in writing that BFB furnish the Company with a
letter addressed to the Securities and Exchange Commission stating whether or
not they agree with such disclosures. BFB's response is filed as an exhibit to
this Current Report on Form 8-K.
The auditor has not provided any reports to the financial statements of the
Company but reviewed the reports for the quarters ended January 31, 2022, April
30, 2022 and September 30, 2022. There had been no disagreements with BFB on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure during the fiscal year ended October 31, 2022, nor
in the subsequent periods through January 26, 2023.
On January 27, 2023, the Board of Directors of the Company engaged OLAYINKA
OYEBOLA & CO. ("OOC") as its independent accountant to provide auditing services
for going forward for the Company. The Company has terminated the engagement of
BFB. The decision to hire OOC was approved by the Company's Board of Directors.
Item 5.02 Departure of Directors or Certain Officers; Election of Directors;
Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
On January 27, 2023, Jaime Sanchez Cortina resigned immediately as CEO, CFO,
President and a member of the Board of Directors. Also on January 27, 2023, Eric
Nixon agreed to be appointed the President, Chief Executive Officer, Chief
Financial Officer, and as a Member of the Board of Directors of the Company.
Eric Nixon, age 35, CEO, CFO, President, and Director
For over two decades, Eric has worked in the electrical & technology sector,
bringing multiple renewable energy projects to life and striving for a carbon
neutral society. He has worked alongside Conestoga College to educate the public
on reducing energy consumption and researching new technologies to help reduce
the carbon footprint.
Eric has also dedicated years of volunteer work to helping the homeless and the
most vulnerable, ensuring they receive the proper help and medical treatment. He
has the skills and experience to take on projects in the residential,
commercial, industrial, technology sectors and emergency response services when
needed.
(d) Exhibit
16.1 Letter from CPA
99.1 DIRECTORS RESIGNATION AND APPOINTMENT, dated January 27, 2023.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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