Item 4.01 Changes in Registrant's Certifying Accountant.

(a) Dismissal of Independent Registered Public Accountant

Effective September 27, 2022, upon the recommendation of its Audit Committee, the Board of Directors (the "Board") of Intellicheck, Inc. (the "Company") has dismissed EisnerAmper LLP ("EisnerAmper") as the independent registered public accounting firm for the Company.

EisnerAmper audited the financial statements of the Company for each of the two years ended December 31, 2021. The report of EisnerAmper on such financial statements did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended December 31, 2021 and 2020 and subsequent interim periods through the date of dismissal, there have been no: (i) "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with EisnerAmper on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of EisnerAmper, would have caused them to make reference thereto in their report on the financial statements or (ii) "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except that EisnerAmper concurred with the Company's assessment of a material weakness related to the Company's internal controls over financial reporting related to its accounting for equity compensation.

The Company has provided EisnerAmper a copy of the disclosure made in response to this Item 4.01 and has requested that EisnerAmper provide a letter addressed to the Securities & Exchange Commission confirming their agreement with the disclosure contained herein. Pursuant to our request, EisnerAmper has provided the letter attached hereto as Exhibit 16.1.

(b) Newly Appointed Independent Registered Public Accountant

On September 27, 2022, the Board approved the engagement of FORVIS, LLP ("FORVIS") as the Company's independent registered public accounting firm, commencing with the review of the Company's financial statements to be included in the Company's Quarterly Report on Form 10-Q for the fiscal quarter ending September 30, 2022.

During the fiscal years ended December 31, 2021 and December 31, 2020 and the subsequent interim period through and including June 30, 2022, neither the Company nor anyone acting on its behalf consulted FORVIS 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 consolidated financial statements and neither a written report nor oral advice was provided to the Company by FORVIS that FORVIS concluded was an important factor considered by the Company in reaching a decision as to such accounting, auditing, or financial reporting issue; or (ii) any matter that was either the subject of a "disagreement" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).

Item 9.01 Financial Statements and Exhibits



Exhibit No.   Description

16.1            Letter furnished by EisnerAmper LLP, dated October 3, 2022

104           Cover Page Interactive Data File (embedded within the Inline XBRL
              document)

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