Item 4.01 - Changes in Registrant's Certifying Accountant
(a) Resignation of Current Auditor
On November 15, 2021, J & S Associates of Kuala Lumpur, Malaysia resigned as the
current auditor of Leet Technology Inc. (the "Company").
The reports of J & S on our Company's financial statements for each of the two
fiscal years ended December 31, 2020, and December 31, 2019 (as restated), did
not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting principles,
other than the statements related to our Company's ability to continue as a
going concern for the fiscal year ended December 31, 2020.
In addition, during the fiscal years ended December 31, 2020, and December 31,
2019 (as restated), as well as during the subsequent interim periods preceding
September 30, 2021, there were no "disagreements" (as that term is defined in
Item 304(a)(1)(iv) of Regulation S-K and related instructions) between our
Company and J & S with respect to any matter relating to accounting principles,
financial statement disclosure or auditing scope or procedures which, if not
resolved to the satisfaction of J & S, would have caused J & S to make reference
to the subject matter of the disagreement in its reports on our Company's
financial statements with respect to such periods.
Furthermore, no reportable events occurred within the periods covered by J & S's
reports on our Company's financial statements, or subsequently up to the date of
J & S's resignation. As used herein, the term "reportable event" means any of
the items listed in paragraphs (a)(1)(v)(A)-(D) of Item 304 of Regulation S-K.
Our Company has provided J & S with a copy of the foregoing disclosures, and has
requested that J & S review such disclosures and provide a letter addressed to
the Securities and Exchange Commission ("SEC") stating whether they agree with
the statements made herein. Attached as Exhibit 16.1 is a copy of J & S's letter
addressed to the SEC relating to the statements made by our Company in this
report on Form 8-K.
(b) Engagement of New Independent Registered Public Accounting Firm
Effective November 18, 2021, our Company engaged Friedman LLP ("Friedman") as
our new independent registered public accounting firm. During the years ended
December 31, 2020 and 2019, and through November 18, 2021, the date our Company
engaged Friedman, our Company did not consult with Friedman regarding any of the
matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item 5.02 - Departure of Directors or Certain Officers; Election of Directors;
Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
Effective July 29th, 2021, the Company has appointed Mr. Daniel Pacheco
appointed as interim Chief Technology Officer. On November 17, 2021, the Company
appointed Mr. Pacheco as permanent Chief Technology Officer.
Section 9
Item 9.01 - Financial Statements and Exhibits.
(d) Exhibits
Exhibit
No. Description
99.1 Auditor Letter
104 Cover Page Interactive Data File (embedded within Inline XBRL document).
3
© Edgar Online, source Glimpses
LEET TECHNOLOGY INC. 
