Item 4.01 - Changes in Registrant's Certifying Accountant
On February 15, 2019, Medical Imaging Corp. (the "Company") terminated AMC
Auditing, LLC ("AMC") as the Company's principal independent accountant.
AMC was engaged as the Company's principal independent accountant on January 9,
2018 and reported on the Company's financial statements for the fiscal year
ended December 31, 2017. During the Company's last fiscal year, and subsequently
up to the date of termination, there were no disagreements between the Company
and AMC on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements that, if not
resolved to AMC's satisfaction, would have caused AMC to make reference to the
subject matter of the disagreement in connection with its report issued in
connection with the audit of the Company's financial statements.
None of the reportable events described under Item 304(a)(1)(v)(A)-(D) of
Regulation S-K occurred within the Company's last fiscal year nor subsequently
up to the date of dismissal.
AMC's audit report on the Company's financial statements for the fiscal year
ended December 31, 2017 contained no adverse opinion or disclaimer of opinion,
however it was qualified as to uncertainty as a going concern.
The Company provided AMC with a copy of this disclosure before its filing with
the Securities and Exchange Commission (the "SEC"), providing AMC with the
opportunity to furnish the Company with a letter addressed to the SEC stating
whether it agrees with the disclosures made in the filing. A letter from AMC is
attached as Exhibit 16.1 to this filing.
On February 19, 2019, the Audit Committee approved the engagement of Haynie &
Company ("H&C") as the Company's independent registered public accounting firm
to audit the Company's consolidated financial statements as of and for the
fiscal year ending December 31, 2018.
During the two most recent years ended December 31, 2016 and 2017, and the
subsequent interim period preceding H&C's engagement, the Company has not
consulted with H&C regarding either (i) the application of accounting principles
to a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Company's financial statements, and no
written or oral advice was provided to the Company by H&C that H&C concluded was
an important factor considered by the Company in reaching a decision as to any
accounting, auditing, or financial reporting issue; or (ii) any matter that was
subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of
Regulation S-K, or other reportable event of the types described in Item
304(a)(1)(v) of Regulation S-K
Item 9.01 - Financial Statements and Exhibits
Letter from AMC Auditing, LLC
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