Item 4.01. Change in Registrant's Certifying Accountant.

Previous independent registered public accounting firm

On April 18, 2023, the Audit Committee of the Board of Directors (the "Audit Committee") of Zoned Properties, Inc. (the "Company") dismissed D. Brooks and Associates CPA's, P.A. (the "Former Auditor") as the Company's independent registered public accounting firm.

The Former Auditor's reports on the Company's consolidated financial statements for the Company's two most recent fiscal years 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, except that such reports expressed substantial doubt regarding the Company's ability to continue as a going concern. Furthermore, during the Company's two most recent fiscal years and through April 18, 2023, there have been no disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor's satisfaction, would have caused the Former Auditor to make reference to the subject matter of the disagreement in connection with its reports on the Company's consolidated financial statements for such periods.

Except as set forth below, during the fiscal years ended December 31, 2022 and 2021 and through April 18, 2023, there were no "reportable events" as that term is described in Item 304(a)(1)(v) of Regulation S-K, except for the following material weaknesses which the Company identified in its internal control over financial reporting: (1) the lack of multiple levels of management review on complex accounting and financial reporting issues, (2) the Company had not implemented adequate system and manual controls, and (3) a lack of adequate segregation of duties and necessary corporate accounting resources in our financial reporting process and accounting function as a result of the Company's limited financial resources to support hiring of personnel and implementation of accounting systems.

The Company provided the Former Auditor with a copy of the disclosure contained herein, prior to its filing with the Securities and Exchange Commission (the "Commission") and requested that the Former Auditor furnish the Company a letter addressed to the Commission stating whether it agreed with the statements herein and, if not, stating the respects in which it does not agree. The Former Auditor's letter to the Commission is attached hereto as Exhibit 16.1.

New independent registered public accounting firm

On April 18, 2023, the Audit Committee engaged Salberg & Company, P.A. ("New Auditor") as its independent registered public accounting firm.

During the two most recent fiscal years and through April 18, 2023, neither the Company nor anyone acting on its behalf consulted with the New Auditor regarding either:

1. application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor 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 Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).

Item 9.01 Financial Statement and Exhibits.





(d) Exhibits



Exhibit No.   Description
16.1            Letter of D. Brooks and Associates CPA's, P.A. to the Commission dated
              April 19, 2023.
104           Cover Page Interactive Data File (embedded within the Inline XBRL
              document).




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