Item 4.01 Change in Registrant's Certifying Accountant
(a) Dismissal of Previous Independent Registered Public Accounting Firm
On August 31, 2022, the Audit Committee of the Board of Directors (the "Audit
Committee") of Destiny Media Technologies Inc. (the "Company") dismissed
Davidson & Company LLP ("Davidson") as the Company's independent registered
public accounting firm. The dismissal of Davidson is a result of a competitive
proposal process performed by the Audit Committee and is effective immediately.
The reports of Davidson on the Company's financial statements for the years
ended August 31, 2021 and 2020 did not contain an adverse opinion or disclaimer
of opinion, and such reports were not qualified or modified as to uncertainty,
audit scope, or accounting principle.
During the years ended August 31, 2021 and 2020, and during the subsequent
interim period from September 1, 2021 through August 31, 2022, there were (i)
no disagreements between the Company and Davidson on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, any of which, if not resolved to Davidson's satisfaction, would have
caused Davidson to make reference thereto in its reports, and (ii) no
"reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company has provided Davidson with a copy of this Form 8-K prior to its
filing with the U.S. Securities and Exchange Commission ("SEC") and has
requested that Davidson furnish a letter addressed to the SEC stating whether or
not it agrees with the statements made herein. A copy of this letter is included
herewith as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
Concurrently therewith, the Audit Committee approved the selection of Smythe LLP
("Smythe") as the Company's independent registered public accounting firm for
the fiscal year ending August 31, 2022.
During the two most recent fiscal years ended August 31, 2021 and 2020, and
during the subsequent interim period from September 1, 2021 through August 31,
2022, neither the Company nor anyone on its behalf consulted Smythe regarding
either 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 any matter that was either the
subject of a "disagreement" (within the meaning of Item 304(a) of Regulation
S-K) or a "reportable event" (as such term is defined in Item 304(a)(1)(v) of
Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(a) Not applicable
(b) Not applicable
(c) Not applicable
(d) Exhibits.
99.1 Letter from Davidson & Company LLP dated August 29, 2022
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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DESTINY MEDIA TECHNOLOGIES INC. 
