ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On November 11, 2021, the Company dismissed Heaton & Company, PLLC, dba Pinnacle
Accountancy Group of Utah, ("PINNACLE") as its independent registered accounting
firm and is in the process of engaging a new independent registered accounting
firm.
Since PINNACLE's appointment as our independent registered accounting firm on
January 23, 2018 and through November 10, 2021, there were (i) no disagreements
between the Company and PINNACLE on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures,
which disagreement, if not resolved to the satisfaction of PINNACLE, would have
caused PINNACLE to make reference thereto in their reports on the financial
statements for such years, and (ii) no "reportable events" as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided PINNACLE with a copy of this Form 8-K and requested that
PINNACLE furnish it with a letter addressed to the Securities and Exchange
Commission stating whether or not PINNACLE agrees with the above statements. A
copy of such letter, dated November 11, 2021, is attached as Exhibit 16.1.
During years ended January 31, 2021, 2020, 2019 and 2018, and in the subsequent
interim period through October 31, 2021, the Company has not consulted with any
independent registered accounting firm regarding either (i) 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 nor oral advice was provided to the
Company that PINNACLE concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of a
disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) or a reportable event (as described in Item 304(a)(1)(v) of
Regulation S-K).
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(d) Exhibits.
Exhibit
Number Description
16.1 Letter from PINNACLE dated November 11, 2021
--------------------------------------------------------------------------------
© Edgar Online, source Glimpses