Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Resignation of Former Auditor
On January 13, 2022, AJ Robbins CPA, LLC (the "Former Auditor") submitted a
letter of resignation to the board of directors (the "Board") and audit
committee (the "Audit Committee") of EVmo, Inc., a Delaware corporation (the
"Company"). The resignation, which was effective immediately, resulted from the
retirement of the managing member of the Former Auditor and the related
unwinding of the business, and was not the result of a disagreement between the
Company and the Former Auditor on accounting principles or practices, financial
statement disclosure, or auditing scope or procedure during the two most
recently completed fiscal years or the current fiscal quarter (which
disagreement, if not resolved to the satisfaction of the Former Auditor, would
have caused it to make reference to the subject matter of the disagreement in
connection with its reports).
During the last two completed fiscal years, the Former Auditor provided advice
to the Company relating to the Company's failure to maintain adequate internal
control over financial reporting, which failure the Company has disclosed in
previous periodic reports and relates to a failure to have segregation of duties
relating to its assessment of disclosure controls and procedures; there were no
disagreements between the Company and the Former Auditor within the meaning of
Item 304(1)(iv) of Regulation S-K with respect to this material weakness. There
are no other reportable events within the meaning of Item 304(1)(v) of
Regulation S-K.
Further, in its reports on the financial statements of the Company for both the
fiscal years ended December 31, 2019 and December 31, 2020 (the "2019 and 2020
Financial Statements"), the Former Auditor did not contain an adverse opinion or
a disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope, or accounting principles.
Since the change in the Company's certifying accountant was prompted by the
Former Auditor's resignation, neither the Audit Committee nor the full Board
took any action to either recommend or approve this change.
We have provided the Former Auditor with a copy of the disclosure made in
response to this Item 4.01 and have requested that it provide a letter addressed
to the U.S. Securities & Exchange Commission (the "SEC") confirming their
agreement with the disclosure contained herein. Pursuant to our request, the
Former Auditor has provided the letter attached hereto as Exhibit 16.1.
(b) Appointment of New Auditor
On January 20, 2022, the Board, acting by written consent, authorized and
ratified the appointment of Gries & Associates, LLC as its new certifying
accountant (the "New Auditor"), which appointment became effective upon the
entry of both the Company and the New Auditor into a letter of engagement. The
New Auditor will audit the Company's financial statements for the fiscal year
ended December 31, 2021.
The managing member of the New Auditor, as well as several of his employees,
were previously employed by the Former Auditor. In that capacity, and since
their employment with the Former Auditor ceased, they were consulted by the
Company regarding the application of accounting principles to the offering of
the Company's common stock, par value $0.000001 per share, by means of a
registration statement on Form S-1 that was declared effective by the SEC on
December 23, 2021, which offering was completed on January 6, 2022. In addition,
they were consulted by the Company as to the type of audit opinion that might be
rendered of the Company's 2019 and 2020 Financial Statements. Any written
reports or oral advice regarding such principles and audit opinions provided,
both before and since the New Auditor was formed, were consistent with those of
the Former Auditor, as the process they employed was a collaborative one, and
intended to transition audit services performed for the Company from the Former
Auditor to the New Auditor early in 2022.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
Exhibit No. Description
16.1 Letter of AJ Robbins CPA, LLC to the Securities & Exchange
Commission dated January 20, 2022
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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