Item 4.01. Change in Registrant's Certifying Accountant
On July 30, 2021, the Audit Committee (the "Audit Committee") of the Board of
Directors of Creative Waste Solutions, Inc., a Nevada corporation (the
"Company"), approved the engagement of AJSH & Co LLP ("AJSH") as the Company's
independent registered public accounting firm for the Company's fiscal year
ended September 30, 2020, effective immediately, and approved the dismissal of
Fiorello & Partners, Inc. ("FIORELLO") as the Company's independent registered
public accounting firm. On August 4, 2021, the Company sent notification to
FIORELLO of its dismissal.
FIORELLO's audit report on the Company's consolidated financial statements as of
and for the fiscal year ended September 30, 2019 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.
From inception of FIORELLO's engagement, July 10, 2020, during the fiscal year
ended September 30, 2019, and through the date of notification of dismissal,
August 4, 2021, there were (i) no disagreements (as described in Item
304(a)(1)(iv) of Regulation S-K and the related instructions) between the
Company and FIORELLO on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to FIORELLO's satisfaction, would have caused FIORELLO to make
reference thereto in their report on the financial statements for the fiscal
year ended September 30, 2019, and (ii) no "reportable events" within the
meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions.
The Company provided FIORELLO with a copy of the disclosures it made in the
Report filed on Form 8-K on August 5, 2021 and requested that FIORELLO furnish a
letter addressed to the Securities and Exchange Commission stating whether or
not it agrees with the statements made therein. The Company has now received
FIORELLO's letter. A copy of FIORELLO's letter dated October 20, 2021, is filed
as Exhibit 16.1 hereto.
During the fiscal year ended September 30, 2019, and through August 4, 2021,
neither the Company nor anyone acting on its behalf has consulted with AJSH & Co
LLP regarding (i) the application of accounting principles to a specific
transaction, either completed or proposed, or the type of audit opinion that
might me rendered on the Company's financial statements or the effectiveness of
internal control over financial reporting, and neither a written report oral
advice was provided to the Company that AJSH & Co LLP concluded was an important
factor considered by the Company in reaching a decision as to any accounting,
auditing, or financial reporting issue, (ii) any matter that was the subject of
a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or
(iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation
S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit Number Description
16.1 Letter of Fiorello & Partners, Inc., dated October 20, 2021
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CREATIVE WASTE SOLUTIONS, INC. 
