Item 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective December 17, 2021, FullNet Communications, Inc. ("FullNet") engaged BF
Borgers CPA PC as its new independent accountants, commencing with the audit for
the fiscal year ended December 31, 2021, and thereby dismissed MaloneBailey,
LLP. The decision to change independent accountants was approved by the Board of
Directors of FullNet.
The reports of MaloneBailey, LLP on FullNet's financial statements for the past
two years ended December 31, 2020, and subsequent interim periods contained no
adverse opinion or disclaimer of opinion and were not qualified or modified as
to audit scope or accounting principle.
At no time did FullNet Communications have any disagreements with MaloneBailey,
LLP 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 MaloneBailey, LLP would have caused them to make
reference thereto in their report on the financial statements for such year.
During the fiscal year ended December 31, 2020, and all subsequent interim
periods and to December 17, 2021, the date of dismissal, there have been no
reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).
FullNet delivered a copy of this Form 8-K report to MaloneBailey, LLP on
December 17, 2021, and requested that MaloneBailey, LLP furnish it with a letter
addressed to the Securities and Exchange Commission (the "SEC") stating whether
or not MaloneBailey, LLP agrees with the above statements. Attached hereto as
Exhibit 16 is a copy of the letter of MaloneBailey, LLP to FullNet
Communications, Inc. dated December 21, 2021.
During the fiscal year ended December 31, 2020 and to December 17, 2021, FullNet
has not consulted with BF Borgers CPA PC on any items concerning the application
of accounting principles to a specified transaction, the type of audit opinion
that might be rendered on FullNet's financial statements, or the subject matter
of a disagreement or reportable event with the former auditor (as described in
Regulation S-K Item 304(a)(2)).
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit 16.1 Letter from MaloneBailey, LLP to the Securities and Exchange
Commission, dated December 21, 2021.
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