ITEM 4.01-CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On January 4, 2021, the board of directors of Investview, Inc., dismissed Haynie
& Company from its position as the independent registered public accountant
engaged to audit Investview's financial statements for the year ending March 31,
2021.
The reports of Haynie & Company on our financial statements consisting of the
consolidated balance sheets as of March 31, 2020 and 2019, and the related
consolidated statements of operations, stockholders' deficit, and cash flows for
the years ended March 31, 2020 and 2019, did not contain an adverse opinion or
disclaimer of opinion and were not qualified or modified as to audit scope or
accounting principles except to indicate that there is substantial doubt as to
our ability to continue as a going concern.
In connection with our most recent two fiscal year audits and any subsequent
interim period preceding the resignation of Haynie & Company, there were no
disagreements with Haynie & Company or reportable events on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement, if not resolved to the satisfaction of
the former accountant, would have caused it to make reference to the subject
matter of the disagreement in connection with its report.
We have provided Haynie & Company with a copy of the disclosures we are making
in this Current Report on Form 8-K and have requested that Haynie & Company
furnish us with a letter addressed to the U.S. Securities Commission stating
whether it agrees with the statements made by us in this report and, if not,
stating the respects in which it does not agree. A copy of the letter from
Haynie & Company addressed to the U.S. Securities and Exchange Commission dated
January 5, 2021, is filed as Exhibit 16.01 to this report.
On January 4, 2021, our board of directors engaged MaloneBailey, LLP as our
registered public accounting firm to report on our financial statements for the
year ending March 31, 2021.
No consultations occurred between us and MaloneBailey, LLP during the two most
recent fiscal years and through January 4, 2021, regarding either: (i) the
application of accounting principles to a specific completed or contemplated
transaction or the type of audit opinion that might be rendered on our financial
statements, and neither a written report nor oral advice was provided to us that
MaloneBailey, LLP concluded was an important factor considered by us in reaching
a decision as to an accounting, auditing or financial reporting issue; or (ii)
any matter that was the subject of disagreement or a reportable event requiring
disclosure under Item 304(a)(1)(v) of Regulation S-K.
ITEM 9.01-FINANCIAL STATEMENTS AND EXHIBITS
The following is filed as an exhibit to this report:
Exhibit
Number* Title of Document Location
Item 16 Letter on Change in Certifying Accountant
16.01 Letter from Haynie & Company to U.S. Securities and This filing
Exchange Commission dated January 5, 2021
* All exhibits are numbered with the number preceding the decimal indicating the
applicable SEC reference number in Item 601 and the number following the
decimal indicating the sequence of the particular document. Omitted numbers in
the sequence refer to documents previously filed as an exhibit.
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