Item 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On December 9, 2021, Eide Bailly LLP resigned as the independent registered
public accounting firm of Encision, Inc. (the "Company"), effective immediately.
The audit committee approved this resignation.
The audit reports of Eide Bailly LLP on the Company's financial statements as of
and for the years ended March 31, 2021 and 2020 contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
During the Company's two most recent years ended March 31, 2021 and 2020, and
for the subsequent interim period through September 30, 2021, the Company had no
"disagreements" (as described in Item 304(a)(1)(iv) of Regulation S-K) with Eide
Bailly LLP 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 Eide Bailly LLP, would have caused it to
make reference in connection with its opinion to the subject matter of the
disagreements.
During the Company's two most recent years ended March 31, 2021 and 2020, and
for the subsequent interim period through September 30, 2021, there was no
"reportable event", as that term is defined in Item 304(a)(1)(v) of Regulation
S-K, and the instructions related thereto.
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished Eide
Bailly LLP with a copy of this Current Report on Form 8-K on December 9, 2021,
providing Eide Bailly LLP with the opportunity to furnish the Company with a
letter addressed to the SEC stating whether it agrees with the statements made
by the Company herein in response to Item 304(a) of Regulation S-K and if not,
stating the respects in which it does not agree. Attached and incorporated by
reference as Exhibit 16.1 is a copy of Eide Bailly LLP's letter addressed to the
SEC relating to the statements made by the Company in this report.
New Independent Registered Public Accounting Firm
Effective December 9, 2021, in connection with the resignation of Eide Bailly
LLP, upon the approval of its board of directors, the Company engaged Gries and
Associates, LLC ("Gries and Associates") as its new independent registered
public accounting firm to audit and review the Company's financial statements,
effective immediately. The audit committee approved this engagement.
During the Company's two most recent years ended March 31, 2021 and 2020, and
for the subsequent interim period through September 30, 2021, neither the
Company nor anyone on its behalf consulted Gries and Associates regarding (i)
the application of accounting principles to a specified transaction, either
completed or proposed; or on the type of audit opinion that might be rendered on
the financial statements of the Company, and neither a written report nor oral
advice was provided to the Company that Gries and Associates concluded was an
important factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any matter that was
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.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits:
16.1 Letter from Eide Bailly LLP to the Securities and Exchange
Commission, dated December 9, 2021
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ENCISION INC. 
