ITEM 4.01 Change in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm.
On October 4, 2019, Adaiah Distribution Inc (the "Company") dismissed Jeffrey
Gross Ltd CPA as the Company's independent registered public accounting firm.
The annual report on the Company's financial statements for the fiscal year
ending October 31, 2018, did not contain an adverse opinion or a disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles.
During the Company's fiscal year ending October 31, 2018 and through October 4,
2019, (i) there were no disagreements with Jeffrey Gross Ltd CPA on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to the
auditors satisfaction, would have caused Jeffrey Gross Ltd CPA to make reference
to the subject matter of such disagreements in its reports on our financial
statements for such years, and (ii) there were no reportable events as defined
in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Jeffrey Gross Ltd CPA with a copy of the foregoing
disclosures and requested that he furnish a letter to the Securities and
Exchange Commission stating whether or not it agrees with the above statements.
A copy of such letter is filed as Exhibit 16.1 to this Current Report on Form
8-K.
(b) Engagement of New Independent Registered Public Accounting Firm.
On October 4, 2019, we engaged MICHAEL GILLESPIE & ASSOCIATES, PLLC as our new
independent registered public accounting firm to audit the Company's financial
statements as of October 31 2019 and for the year then ended. The new auditors
will be performing reviews of the unaudited quarterly financial statements to be
included in the Company's quarterly reports on Form 10-Q going forward.
During each of the Company's two most recent fiscal years and through the date
of this report, (a) the Company has not engaged MICHAEL GILLESPIE & ASSOCIATES,
PLLC as the new principal accountant to audit the Company's financial statements
report; and (b) the Company or someone on its behalf did not consult with them
with respect to (i) either: the application of accounting principles to a
specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on the Company's financial statements, or (ii)
any other matter that was either the subject of a disagreement or a reportable
event as set forth in Items 304(a)(1)(iv) and (v) of Regulation S-K.
(c) On November 24, 2019, the Company received a correspondence from the
Securities and Exchange Commission that the PCAOB has revoked the registration
of the prior auditor Jeffrey T. Gross Ltd.
© Edgar Online, source Glimpses