Item 4.01. Changes in Registrant's Certifying Accountant
Previous Certifying Accountant
On January 1, 2022, Cipherloc Corporation, a Delaware corporation (the
"Company"), replaced Briggs & Veselka Co. ("Briggs"), as its principal
independent accountant. Briggs had informed the Company that it could no longer
act as the Company's principal independent accountant due to a change in their
business strategy as Briggs joins Crowe LLP on January 3, 2022.
Briggs reported on the Company's financial statements for each of the years
ended September 30, 2021, 2020 and 2019. These reports did not contain any
adverse opinion, disclaimer of opinion, or qualification or modification as to
uncertainty, audit scope or accounting principles, except as described herein.
The report of Briggs for year ended September 30, 2020 was qualified with
respect to uncertainly as to the Company's ability to continue as a going
concern. Since their retention as the Company's independent accountants on
September 27, 2019 and through December 31, 2021, there were no disagreements
with Briggs on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements if not
resolved to Briggs' satisfaction would have caused Briggs to make reference
thereto in their report on the financial statements of the Company for such
years. During the period of their retention there were no reportable events
identified in Item 304(a)(1)(iv) of Regulation S-B.
The Company has provided Briggs with a copy of the foregoing disclosures. A
letter from Briggs addressed to the Securities and Exchange Commission is
included as Exhibit 2.1 to this Current Report on Form 8-K and states that
Briggs agrees with such disclosure.
New Certifying Accountants
The Company engaged RBSM LLP ("RBSM") as its new independent accountants as of
January 1, 2022. During the two most recent fiscal years and through December
31, 2021, the Company has not consulted with RBSM 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 the
Company's financial statements, and neither a written report nor oral advice was
provided to the Company that was an important factor considered by the Company
in reaching a decision as to the accounting, auditing or financial reporting
issue; or (ii) any matter that was the subject of a disagreement or event
identified in Item 304(a)(1)(iv) of Regulation S-B.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit No. Description
2.1* Letter, dated January 3, 2022, from Briggs & Veselka Co. to the
Securities and Exchange Commission.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
* Filed herewith
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