Item 4.01 Changes in Registrant's Certifying Accountant
Previous Independent Accountants
On October 19, 2022, the Company dismissed MICHAEL GILLESPIE & ASSOCIATES, PLLC
("Michael Gillespie & Associates") as the Company's independent registered
public accounting firm. The decision to dismiss Michael Gillespie & Associates
was approved by our Board of Directors. The Company has authorized Michael
Gillespie & Associates to respond fully to the inquiries of the successor
auditors.
During the interim periods from September 1, 2021 to May 31, 2022, there were
no: (1) disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K)
with Michael Gillespie & Associates on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would have caused them
to make reference in connection with their opinion to the subject matter of the
disagreement, or (2) reportable events (as described in Item 304(a)(1)(v) of
Regulation S-K) other than the material weakness in internal control over
financial reporting identified and disclosed by us in our Form 10-Q for the
interim periods from September 1, 2021 to May 31, 2022.
We have provided Michael Gillespie & Associates with a copy of the foregoing
disclosures and have requested that Michael Gillespie & Associates provide a
letter addressed to the Securities & Exchange Commission stating whether it
agrees with the disclosure contained herein and, if not, stating the respects in
which it does not agree. Pursuant to our request, Michael Gillespie & Associates
has provided the letter attached hereto as Exhibit 16.1.
New Independent Accountants
On October 19, 2022, our Board of Directors appointed TAAD LLP of Diamond Bar,
California ("TAAD") as our independent registered public accounting firm, to
audit our financial statements for the year ended August 31, 2022. During our
two most recent fiscal years and the subsequent interim periods preceding their
appointment as independent accountants, neither we nor anyone on our behalf
consulted TAAD regarding either the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered of our financial statements, nor has TAAD
provided to us with a written report or oral advice regarding such principles or
audit opinion.
Item 9.01 Financial statements and Exhibits
Exhibit Exhibit Description
Number
16.1 Letter to SEC from MICHAEL GILLESPIE & ASSOCIATES, PLLC
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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