Item 4.01 Changes in Registrant's Certifying Accountant

On February 28, 2023, Flexpoint Sensor Systems, Inc. engaged Fruci & Associates II, PLLC Certified Public Accountants, as our independent registered public accounting firm. The decision to engage Fruci & Associates II, PLLC was approved by our board of directors. During the two most recent fiscal years ended December 31, 2022 and 2021, and up to the date of engagement, neither we nor anyone on our behalf consulted with Fruci & Associates II, PLLC regarding either:

(i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and neither a written report was provided to us nor oral advice was provided that Fruci & Associates II, PLLC concluded was an important factor considered by Flexpoint Sensor Systems, Inc. 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 or a reportable event.

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