Item 4.01. Changes in Registrant's Certifying Accountant
On January 18, 2023, we dismissed our independent registered public accounting
firm, TAAD LLP, effective immediately. The dismissal was approved by the board
of directors.
TAAD LLP reports on our financial statements for the years ended December 31,
2021 and 2022 did not contain any adverse opinion or a disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles. In connection with the audits of the fiscal years ended
March 31, 2022 and 2021 and through December 31, 2022, there were (1) no
disagreements with TAAD 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 TAAD LLP would have caused
TAAD LLP to make reference to the subject matter of the disagreement(s) in
connection with its reports; and (2) no "reportable events" as such term is
defined in Item 304(a)(1)(v) of Regulation S-K.
We have provided TAAD LLP with a copy of this Form 8-K prior to its filing with
the Securities and Exchange Commission and requested that TAAD LLP furnish a
letter addressed to the Commission stating whether or not it agrees with the
above statements and, if not, stating the respects in which it does not agree. A
copy of such letter, dated October 25, 2021, indicating that TAAD LLP is in
agreement with these disclosures, is filed as Exhibit 16.1 to this Form 8-K.
On January 18, 2023, we engaged Olayinka Oyebola & Co (OO) as our independent
registered public accountant effective immediately. The engagement was approved
by the board of directors. During the fiscal years ended March 31, 2022 and 2021
and through December 31, 2022, we did not consult with OO regarding (1) the
application of accounting principles to a specified transaction, (2) the type of
audit opinion that might be rendered on our financial statements, (3) written or
oral advice provided that would be an important factor considered by us in
reaching a decision as to an accounting, auditing or financial reporting issue,
or (4) any matter that was the subject of a disagreement between our company and
our predecessor auditor as described in Item 304(a)(1)(iv) or a reportable event
as described in Item 304(a)(1)(v) of Regulation S-K.
(d) Exhibits.
Exhibit No. Exhibit Description
16.1 Letter to TAAD LLP dated January 18, 2023
104 Cover Page Interactive Data File (embedded within the Inline XBRL
Document)
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