Item 4.01 Changes in Registrant's Certifying Accountant.

(b) On October 23, 2021 (Hong Kong), the Board of Directors of AeroCentury Corp. (the "Company"), acting upon the recommendation of the Audit Committee, approved the engagement of Audit Alliance LLP ("AA"), effective as of October 23, 2021 (Hong Kong), to serve as the Company's independent registered public accounting firm for the year ending December 31, 2021.

During the two most recent fiscal years ended December 31, 2020 and 2019 and through the date the Company selected AA as its independent registered public accounting firm, neither the Company nor anyone on behalf of the Company consulted AA regarding any accounting or auditing issues involving the Company, including (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, or (ii) any matter that was the subject of a "disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K of the Securities Exchange Act of 1934, as amended, and the related instructions to Item 304 of Regulation S-K) or a "reportable event" (as defined in Item 304(a)(1)(v) of Regulation S-K).


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