Item 4.01. Change in Registrant's Certifying Accountant.
On March 6, 2023, the Board of Directors (the "Board") of Bioxytran, Inc.
("Bioxytran" or the "Company) agreed to dismiss the Company's independent
registered public accounting firm, Pinnacle Accountancy Group of Utah
("Pinnacle"), effective as of March 06, 2023. Also on March 6, 2023, the Company
engaged the accounting firm of BF Borgers CPA PC ("BF Borgers") as the Company's
new independent registered public accounting firm. The Board and the Company's
Audit Committee approved of the dismissal of Pinnacle and the engagement of BF
Borgers. None of the reports of Pinnacle Accountancy Group of Utah regarding the
Company's financial statements for the past year, since inception or any
subsequent interim period contained an adverse opinion or disclaimer of opinion,
or was qualified or modified as to uncertainty, audit scope or accounting
principles, except that the Company's audited financial statements contained in
its Form 10-K for the fiscal years ended December 31, 2021 and 2020, contain a
going concern qualification.
During Bioxytran's most recent fiscal year, since inception and the subsequent
interim periods thereto, there were no disagreements between the Company and
Pinnacle whether or not resolved, on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to Pinnacle 's satisfaction, would have caused it to make
reference to the subject matter of the disagreement in connection with its
report on the Company's financial statements.
Bioxytran has requested that Pinnacle furnish it with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the above
statements. The letter is attached as an exhibit to this Form 8-K.
During the two (2) most recent fiscal years and the subsequent interim periods
through March 7, 2023 there have been no reportable events (as defined in Item
304(a)(1)(v) of Regulation S-K). except for the material weaknesses that were
disclosed in our Form 10-K for the periods ended December 31, 2021 and 2020.
On March 6, 2023, Bioxytran engaged BF Borgers as its independent accountant.
During the two (2) most recent fiscal years and the interim periods preceding
the engagement, the Company did not engage BF Borgers regarding any of the
matters set forth in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.
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Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit
Number Description
16.1 Letter from Pinnacle Accountancy Group of Utah, dated March 7, 2023 to
the Securities and Exchange Commission regarding statements included in
this Form 8-K.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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