Item 4.01 Changes in Registrant's Certifying Accountant.





Dismissal of ZMKC, LLP



     (i)   On November 5, 2021, TrueNorth Quantum, Inc., a Nevada corporation
           formerly known as United Royale Holdings Corp. (the "Company") dismissed
           Zia Masood Kiani & Co. ("ZMKC") as the Company's independent registered
           public accounting firm.

     (ii)  ZMKC's audit report on the financial statements of the Company for the
           fiscal year ended December 31, 2020 contained no adverse opinion or
           disclaimer of opinion, nor were they qualified as to uncertainty, audit
           scope or accounting principles except that such reports included an
           explanatory paragraph describing the uncertainty of the Company's
           ability to continue as a going concern,

     (iii) The dismissal of ZMKC was agreed to by the Company's Board of Directors.

     (iv)  During the fiscal year ended December 31, 2020, and through November 5,
           2021, there were no "disagreements" (as such term is defined in Item 304
           of Regulation S-K) or reportable events ( as described under Item
           304(a)(1)(v) of Regulation S-K) with ZMKC on any matter of accounting
           principles or practices, financial statement disclosure, or auditing
           scope or procedure, which disagreement, if not resolved to their
           satisfaction, would have caused ZMKC to make reference to the subject
           matter of the disagreement in connection with its reports.

     (v)   The Company provided ZMKC with its disclosures in this Current Report on
           Form 8-K disclosing the dismissal of ZMKC and requested in writing that
           ZMKC furnish the Company with a letter addressed to the Securities and
           Exchange Commission stating whether or not they agree with such
           disclosures. ZMKC's response is filed as an exhibit to this Current
           Report on Form 8-K.

Appointment of BF Borger CPA PC





     (i)  Following a careful deliberation, on November 5, 2021, the Company
          engaged BF Borger CPA PC ("BFB") as the Company's independent registered
          public accounting firm.

     (ii) Prior to retaining BFB, the Company did not consult with BFB regarding
          either: (i) the application of accounting principles to a specified
          transaction, either contemplated or proposed, or the type of audit
          opinion that might be rendered on the Company's financial statements; or
          (ii) any matter that was the subject of a "disagreement" or a
          "reportable event" (as those terms are defined in Item 304 of Regulation
          S-K).


Item 8.01. Other Events.

The financial statements contained in the Company's quarterly report on Form 10-Q for the period ending June 30, 2021, filed with the SEC on September 8, 2021 (the "10-Q") were not reviewed by the Company's independent registered public accounting firm. It has come to the attention of the Company that, due to the 10-Q financial statements not being reviewed, the Company should have included additional disclosures in the 10-Q, including but not limited to that (i) the 10-Q is considered deficient, and (ii) the Company intends to remedy the deficiency by having its new independent registered public accounting firm review the 10-Q as promptly as possible. The Company will be amending its 10-Q to include the additional required disclosures as soon as practicable.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits. The following exhibits are filed herewith.





Exhibit No.   Description
16.1            Letter from ZMKC
104           Cover Page Interactive Data File (embedded within the Inline XBRL
              document).








  2

© Edgar Online, source Glimpses