Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of independent registered public accounting firm.
On September 21, 2022, at a special meeting of the Board of Directors (the
"Board") of Alpine 4 Holdings, Inc., (the "Company"), upon the recommendation of
the Company's Chief Financial Officer, the members of the Board, including all
of the members of the Company's Audit Committee of the Board, unanimously
approved the dismissal of and terminated the engagement of MaloneBailey, LLP
("MB"), as the Company's independent certifying accountant.
The reports of MB on the Company's consolidated financial statements for each of
the years ended December 31, 2021 and 2020, did not contain an adverse opinion
or a disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principles.
MB was appointed by the Board of Directors on December 10, 2015, as the
Company's independent registered public accounting firm, and has served as the
Company's auditor from that date through September 21, 2022.
During the period from December 10, 2015, through December 31, 2020, the year
ended December 31, 2021 and the subsequent interim period through September 21,
2022, there were no disagreements with MB on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to the satisfaction of MB, would have caused MB to make
reference to the subject matter of the disagreements in connection with their
report, and there were no "reportable events" as that term is defined in Item
304(a)(1)(v) of Regulation S-K, except for the material weaknesses described in
Item 9A of the Company's Annual Report on Form 10-K for the year ended December
31, 2021.
The Company has provided MB with a copy of the foregoing disclosures prior to
filing this Current Report on Form 8-K and has requested that MB furnish the
Company with a letter addressed to the SEC stating whether it agrees with the
statements made by the Company set forth above. A copy of MB's letter, dated
September 23, 2022, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Newly Appointed Independent Registered Public Accountant
On September 21, 2022, at the special meeting of the Board, upon the
recommendation of the Company's Chief Financial Officer, the members of the
Board, including all of the members of the Company's Audit Committee of the
Board, unanimously approved the engagement of RSM US LLP ("RSM") as the
Company's independent registered public accounting firm.
The Company has not consulted with RSM during the Company's two most recent
fiscal years or during any subsequent interim period prior to RSM's appointment
as the Company's independent registered public accounting firm with respect to
the application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
Registrant's consolidated financial statements, or any other matter that was
either the subject of a disagreement or reportable event, as defined in Items
304(a)(2)(i) and (ii) of Regulation S-K.
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Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit Number Description
16.1 Letter from MaloneBailey, LLP dated September 23 , 2022
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