ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(1) PREVIOUS INDEPENDENT AUDITORS:
a. On January 7, 2023, Green Stream Holdings, Inc. (the "Company") and
Hudgens CPA, PLLC ("Hudgens") agreed that Hudgens would not continue as the
Company's registered independent public accountant.
b. Hudgens did not provide the Company any reports on the Company's financial
statements for any period. Accordingly, Hudgens, did not offer an adverse
opinion or disclaimer of opinion and was not qualified or modified as to audit
scope or accounting.
c. During Hudgens' appointment, there were no disagreements with the Company
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 Hudgens would have caused them to make reference thereto
in their report on the financial statements.
d. During the fiscal years ended April 30, 2022 and April 30, 2021 and
through the date hereof, there have been no events as set forth in Item
304(a)(1)(iv) of Regulation S-K.
e. The Company provided a copy of the foregoing disclosures to Hudgens prior
to the date of the filing of this Report and requested that Hudgens furnish it
with a letter addressed to the Securities & Exchange Commission stating whether
or not it agrees with the statements in this Report and consenting to the use of
its previously issued reports. We will amend this Current Report on Form 8-K
when Hudgens complies with such request.
(2) NEW INDEPENDENT ACCOUNTANTS:
a. On January 13, 2023, the Company engaged Bush & Associates CPA ("Bush") as
its new registered independent public accountant.
b. During the periods ending April 30, 2021 and April 30, 2022, and prior to
January 13, 2023 (the date of the new engagement), we did not consult with Bush
regarding: (i) the application of accounting principles to a specific
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 PricewaterhouseCoopers
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. EXHIBITS
EX-16.1 Letter from CPA
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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