ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

At a meeting held on August 24, 2022, the Audit Committee of Vaso Corporation (the "Company") approved the engagement of UHY LLP ("UHY") as its independent registered public accounting firm for the fiscal year ending December 31, 2022, subject to their approval. UHY accepted this engagement on September 12, 2022. The former independent registered public accounting firm MaloneBailey LLP ("MaloneBailey") was dismissed on September 12, 2022.

The audit reports of MaloneBailey on the Company's consolidated financial statements for the years ended December 31, 2020 and 2021 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

From the date of MaloneBailey's appointment on June 14, 2019 and through September 12, 2022: (a) there were no disagreements between the Company and MaloneBailey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of MaloneBailey, would have caused MaloneBailey to make reference in connection with their opinion to the subject matter of the disagreement; and (b) there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.

A letter from MaloneBailey dated September 15, 2022 is attached as Exhibit 16.1 to this Form 8-K.

During the Company's two most recent fiscal years ended December 31, 2021 and through the subsequent interim period preceding UHY's engagement, the Company did not consult with UHY on either (1) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that may be rendered on the Company's financial statements, and UHY did not provide either a written report or oral advise to the Company that UHY concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (2) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as defined in Item 304(a)(1)(v) of Regulation S-K.






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ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS





(d) Exhibits.



Exhibit No.   Description
  16.1          Letter from MaloneBailey LLP to the Securities and Exchange
              Commission dated September 15, 2022.





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