Item 4.01 Changes in Registrant's Certifying Accountant.
On August 6, 2021, Global Boatworks Holdings, Inc., a Florida corporation (the
"Company") notified Daszkal Bolton LLP ("Daszkal") that it had been dismissed as
the Company's independent registered public accounting firm and elected on
August 4, 2021 to engage Rosenberg Rich Baker Berman P.A. ("RRBB") as the
Company's independent registered public accounting firm for the Company's fiscal
year ended December 31, 2020. The decision to change independent registered
public accounting firms was approved by the Company's Board of Directors.
Daszkal was engaged as the Company's independent registered public accounting
firm on May 28, 2020, replacing Salberg & Company, P.A. ("Salberg"). Daszkal
issued an audit report on the Company's subsidiary, R3 Score Technologies, Inc.,
a Delaware corporation ("R3Score"), pursuant to a Share Exchange Agreement
between the Company and the shareholders of R3Score. Such report was filed in a
Form 8-K/A on December 31, 2020. Daszkal has not issued an audit report on the
Company's financial statements for the fiscal year ended December 31, 2020.
Salberg's audit reports on the Company's consolidated financial statements as of
and for the fiscal years ended December 31, 2019 and 2018 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 except for the inclusion of
an explanatory paragraph related to substantial doubt about the ability to
continue as a going concern.
Since the appointment of Daszkal on May 28, 2020 until its dismissal, there was
no disagreement with Daszkal on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to the satisfaction of the former accountant, would have
caused it to make a reference to the subject matter of the disagreements in
connection with its report; nor has Daszkal ever presented a written report, or
otherwise communicated in writing to the Company or its board of directors the
existence of any "disagreement" or "reportable event" within the meaning of Item
304 of Regulation S-K.
The Company provided Daszkal with a copy of the disclosures made pursuant to
this Item 4.01 prior to the filing of this Current Report on Form 8-K and
requested that Daszkal furnish a letter addressed to the Securities and Exchange
Commission, as required by Item 304(a)(3) of Regulation S-K, which is attached
hereto as Exhibit 16.1, stating whether it agrees with such disclosures, and if
not, stating the respects in which it does not agree.
During the two most recent fiscal years and through the date of the Company's
engagement of RRBB, neither the Company nor anyone on its behalf consulted RRBB
regarding either (1) 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, and neither a written
report was provided to the Company or oral advice was provided that RRBB
concluded was an important factor considered by the Company in reaching a
decision as to the accounting, auditing, or financial reporting issue; or (2)
any matter that was either the subject of a disagreement (as defined in
Regulation S-K Item 304(a)(1)(v)) or a "reportable event" (as described in Item
304(a)(1)(v) of Regulation S-K).
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Prior to engaging RRBB, RRBB did not provide the Company nor anyone on its
behalf with either written or oral advice that was an important factor
considered by the Company in reaching a decision to engage RRBB as its
independent accounting firm.
Item 9.01.
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GLOBAL BOATWORKS HOLDINGS, INC. 