Item 4.01 Changes in Registrant's Certifying Accountant.
Dismissal of Principal Independent Accountant
On January 24, 2022, DarkPulse, Inc., a Delaware corporation (the "Company"),
informed Boyle CPA, the Company's independent registered public accounting firm
("Boyle"), of the Company's decision (approved by the Board of Directors) to
dismiss Boyle as the Company's independent registered public accounting firm
effective as of January 24, 2022. Boyle was not dismissed for any cause.
None of the reports of Boyle, on the Company's financial statements for the
years ended December 31, 2020 or 2019 contained an adverse opinion or disclaimer
of opinion, or was qualified or modified as to uncertainty, audit scope or
accounting principles, other than all such reports contained statements
indicating there is substantial doubt about our ability to continue as a going
concern.
There were no disagreements between the Company and Boyle, for the most recent
fiscal years ended December 31, 2020 and 2019 and any subsequent interim period
through January 24, 2022 (date of dismissal) on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which, if not resolved to the satisfaction of Boyle, would have
caused them to make reference to the subject matter of the disagreement in
connection with its report.
The Company provided Boyle with a copy of the disclosures in this Current Report
on Form 8-K (the "Form 8-K") prior to filing with the Securities and Exchange
Commission (the "SEC"). A copy of Boyle's letter dated January 28, 2022 to the
SEC, stating whether it agrees with the statements made in this report, is filed
as Exhibit 16.1 to this Form 8-K.
Engagement of New Principal Independent Accountant
On January 24, 2022, the Company engaged Urish Popeck & Co., LLC ("Urish") as
the Company's independent registered public accounting firm for the year ended
December 31, 2021.
During the Company's two most recent fiscal years, and any subsequent interim
period prior to engaging Urish, neither the Company nor anyone on its behalf
consulted Urish regarding either: (i) the application of accounting principles
to a specified transaction regarding the Company, either completed or proposed;
or the type of audit opinion that might be rendered on the Company's financial
statements; or (ii) any matter regarding the Company that was either the subject
of a disagreement or a reportable event.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter from Boyle CPA Dated January 28, 2022 Regarding Change in
Certifying Accountant
104 Cover Page Interactive Data File (formatted in Inline XBRL)
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