ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On January 15, 2021, the board of directors of EOS Inc. (the "Company") decided
to dismiss KCCW Accountancy Corp. ("KCCW") as its independent registered public
accounting firm, effectively immediately.
The audit reports of KCCW on the Company's financial statements as of and for
the fiscal years ended December 31, 2019 and 2018 contained no adverse opinion
or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
Since its engagement as the Company's independent registered public accounting
firm and through January 15, 2021, a) there were no disagreements with KCCW 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 KCCW, would have caused it to make reference thereto in
its reports on the financial statements for such years and (b) there were no
"reportable events" as described in Item 304(a)(1)(v) of Regulation S-K.
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished KCCW
with a copy of this Current Report on Form 8-K on January 15, 2021, providing
KCCW 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 as Exhibit 16.1 is a copy of KCCW's letter
addressed to the SEC relating to the statements made by the Company in this
report.
New Independent Registered Public Accounting Firm
On January 15, 2021, in connection with the dismissal of KCCW, upon the approval
of its director, the Company engaged Yichien Yeh, CPA ("Yeh") its new
independent registered public accounting firm to audit and review the Company's
financial statements, effective immediately.
During the Company's two most recent fiscal years ended December 31, 2018 and
2019, and for the subsequent interim period through January 15, 2021, neither
the Company nor anyone on its behalf consulted Yeh 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
consolidated financial statements of the Company, and neither a written report
nor oral advice was provided to the Company that Yeh 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:
Exhibit No. Description
16.1 Letter from KCCW Accountancy Corp. dated January 19, 2021
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