Item 4.01 Changes in Registrant's Certifying Accountant.
On August 3, 2022, Wave Sync Corp., a corporation incorporated under the laws of
the State of Delaware (the "Company"), elected not to continue the engagement of
Centurion ZD CPA & Co. ("Centurion ZD") serving as the Company's independent
registered public accounting firm. The termination of the engagement of
Centurion ZD was approved by the Company's board of directors (the "Board").
The reports of Centurion ZD on the financial statements of the Company as of and
for the fiscal years ended December 31, 2021 and 2020 did not contain any
adverse opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope or accounting principles.
During the Company's two most recent fiscal years and the subsequent interim
period through August 3, 2022, there were no disagreements with Centurion ZD on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s), if not
resolved to the satisfaction of Centurion ZD, would have caused it to make
reference to the subject matter of the disagreement(s) in connection with its
report. During the Company's two most recent fiscal years and the subsequent
interim period through August 3, 2022, there were no reportable events of the
type described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Centurion ZD with a copy of the foregoing disclosure and
requested Centurion ZD to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made therein. A copy of such letter furnished by Centurion ZD is filed as
Exhibit 16.1 to this Form 8-K.
On August 3, 2022, the Board approved the engagement of Assensture PAC
("Assensture") as the Company's new independent registered public accounting
firm.
During the Company's two most recent fiscal years and the subsequent interim
period through August 3, 2022, neither the Company nor anyone on its behalf
consulted with Assensture regarding (i) the application of accounting principles
to a specified transaction, either completed or proposed; 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 that Assensture concluded
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 either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of
Regulation S-K and its related instructions) or a reportable event (as described
in Item 304(a)(1)(v) of Regulation S-K).
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