Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Idaho Copper Corporation (the "Company") has dismissed HHC (the "Former
Accounting Firm") as its independent registered public accounting firm,
effective as of March 14, 2023. As described in Item 4.01(a) below, the change
in independent registered public accounting firm is not the result of any
disagreement with the Former Accounting Firm.
Item 4.01(a) Previous Independent Accountants
(i) On March 14, 2023, the Company dismissed the Former Accounting Firm as its
independent registered public accounting firm effective on that date.
(ii) The report of the Former Accounting Firm on the Company's financial
statements as of and for the years ended December 31, 2022, and 2021, contained
no adverse opinion or disclaimer of opinion and was not qualified or modified as
to uncertainty, audit scope, or accounting principles except as set forth in
subparagraph (iii) below.
(iii) The report of the Former Accounting Firm on the Company's financial
statements as of and for the years ended December 31, 2022, and 2021, contained
an explanatory paragraph which noted that there was substantial doubt as to the
Company's ability to continue as a going concern as the Company has incurred net
losses since inception and uncertain conditions exist which the Company faces
relative to its obtaining capital in the equity markets.
(v) The Company's Board made the decision to change independent accountants,
acting under authority delegated to it, and approved the change of the
independent accountants at a meeting on March 14, 2023, which change was
ratified by unanimous written consent of the Company's Board on March 17, 2023.
(iv) During the fiscal years ending December 31, 2022 and 2021, and during the
interim period through March 14, 2023, there (i) have been no disagreements with
the Former Accounting Firm 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 the Former Accounting
Firm, would have caused the Former Accounting Firm to make reference to the
subject matter of such disagreements in its reports on the financial statements
for such years, and (ii) were no reportable events of the kind referenced in
Item 304(a)(1)(v) of Regulation SK.
The Company requested that the Former Accounting Firm furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the above statements. A copy of the letter from the Former
Accounting Firm is attached hereto as Exhibit 16.1 to this Current Report on
Form 8-K.
Item 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
(d) Exhibits
Exhibit No. Description
16.1 Letter from HCC
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IDAHO COPPER CORPORATION 
