ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Dismissal of Independent Registered Public Accounting Firm
Effective August 9, 2021, Haynie & Company ("Haynie") was dismissed as the
independent registered public accounting firm of Biosecurity Technology Inc.
(the "Company"). The Company's Board of Directors, acting as its audit
committee, approved the dismissal of Haynie.
Haynie did not report on the Company's financial statements for the year ended
June 30, 2020 and solely audited the financial statements of the Company's
wholly-owned subsidiary Biosecurity Technology, :LLC for the periods ending
December 31, 2020 and 2019.
During the year ended June 30, 2020 and through August 9, 2021, there were no
disagreements with Haynie 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 Haynie, would have caused
it to make reference thereto in connection with its reports on the financial
statements for such years. During the year ended June 30, 2020, and through
August 9, 2021, there were no matters that were either the subject of a
disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable
event as described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Haynie with a copy of the foregoing disclosures and
requested Haynie to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether or not Haynie agrees with the
disclosures. A copy of Haynie's letter is filed as Exhibit 16.1 to this Current
Report on Form 8-K.
(b) New Independent Registered Public Accounting Firm
On August 10, 2021, the Company's Board of Directors, acting in the capacity of
an audit committee, engaged PKF O'Connor Davies, LLP ("PKF") as the Company's
new independent registered public accounting firm to act as the principal
accountant to audit the Company's financial statements. During the Company's
fiscal years ended June 30, 2020 and 2019, and through August 10, 2021, neither
the Company, nor anyone acting on its behalf, consulted with PKF regarding the
application of accounting principles to a specific completed or proposed
transaction or the type of audit opinion that might be rendered on the Company's
financial statements, and no written report or oral advice was provided that PKF
concluded was an important factor considered by the Company in reaching a
decision as to any such accounting, auditing or financial reporting issue.
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Item 9.01. Financial Statements and Exhibits.
Exhibit
No. Description
16.1 Letter to the Securities and Exchange Commission from Haynie & Company
regarding the matters disclosed in Item 4.01 of this Current Report on
Form 8-K.
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