Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm.
On May 1, 2023, the Board of Directors (the "Board") of Aimfinity Investment
Corp. I ("Company") and the Audit Committee (the "Audit Committee") of the Board
authorized dismissal of Marcum LLP ("Marcum") and engagement of MaloneBailey,
LLP ("MaloneBailey") as the new independent registered public accounting firm of
the Company, for the audit of the Company for the fiscal year ending
December 31, 2023, effective May 1, 2023.
The Company was incorporated on July 26, 2021, and the financial statements for
the fiscal year ended on December 31, 2022 was audited by Marcum. The auditor's
report on the financial statements for the year ended on December 31, 2022 did
not contain an adverse opinion or a disclaimer of opinion, nor was it qualified
or modified as to uncertainty, audit scope, or accounting principles, , except
that it has expressed uncertainty about the Company's ability to continue as a
going concern. Other than the foregoing, Marcum has not conducted any audit on
the Company's financial statements for any other fiscal year, or has issued any
audit report since incorporation.
In addition, since Marcum's engagement on October 5, 2022, there were no
disagreements with Marcum on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Marcum, would have caused
Marcum to make reference to the subject matter of the disagreements in
connection with its reports on the Company's financial statements for such
periods. Also, during this time, there were no "reportable events," as defined
in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Marcum with a copy of the above disclosures and requested
that Marcum furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the statements made
above. A copy of Marcum's letter dated May 5, 2023 is attached as Exhibit 16.1
to this Current Report on Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm.
On May 1, 2023, the Company engaged MaloneBailey as the Company's independent
registered public accounting firm for the fiscal year ending December 31, 2023,
effective immediately. During the fiscal years ended December 31, 2021 and
December 31, 2022, neither the Company nor anyone on its behalf consulted with
MaloneBailey regarding (i) the 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 nor oral advice was provided to the Company that MaloneBailey
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 either the subject of a "disagreement," as defined in
Item 304(a)(1)(iv) of Regulation S-K, or a "reportable event," as defined in
Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits.
Exhibit No. Description
16.1 Letter from Marcum LLP regarding the change in the Registrant's
certifying accountant, dated May 5, 2023.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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