Item 4.01 Changes in Registrant's Certifying Accountant.

Resignation of Independent Registered Public Accounting Firm

On December 28, 2022 (the "Effective Date"), Urish Popeck & Co., LLC ("Urish"), the independent registered public accounting firm of DarkPulse, Inc., a Delaware corporation (the "Company"), informed the Company, that it would be terminating its engagement with the Company as of the Effective Date.

None of the reports of Urish, on the Company's financial statements for the past year or 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 Urish's report dated April 15, 2022 included an emphasis of matter for going concern.

There were no disagreements between the Company and Urish, for the most recent fiscal year ended December 31, 2021 and any subsequent interim period through the Effective Date on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Urish, would have caused them to make reference to the subject matter of the disagreement in connection with its report. Further, Urish has not advised the Company that:

1) information has come to the attention of Urish which made it unwilling to rely


    upon management's representations, or made it unwilling to be associated with
    the financial statements prepared by management; or

2) the scope of the audit should be expanded significantly, or information has

come to the attention of Urish that they have concluded will, or if further

investigated, might materially impact the fairness or reliability of a

previously issued audit report or the underlying financial statements, or the

financial statements issued or to be issued covering the fiscal year ended

December 31, 2021.

In regards to internal controls necessary to develop reliable financial statements, Urish has advised the Company that internal controls necessary to develop reliable financial statements did not exist as disclosed in Item 9A of the Company's Annual Report on Form 10-K as of and for the fiscal year ended December 31, 2021 and Item 4 of the Company's Quarterly Reports on Form 10-Q for the periods ended September 30, 2022, June 30, 2022, and March 31, 2022, respectively, as the Company did not maintain effective internal control over financial reporting as a result of material weaknesses identified in its internal controls.

The Company provided Urish 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 Urish's letter dated January 4, 2023 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.

Item 9.01 Financial Statements and Exhibits.






(d) Exhibits.



Exhibit No. Description
16.1          Letter from Urish Popeck & Co., LLC Dated January 4, 2023 Regarding
            Change in Certifying Accountant

104 Cover Page Interactive Data File (formatted in Inline XBRL)

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