Item 4.01 Changes in registrant's Certifying Accountant.
On May 9, 2023, Assure CPA, LLC's ("Assure") resigned as the independent
registered public accounting firm for MJ Harvest, Inc. ("the Company").
The reports of Assure on the Company's consolidated financial statements for the
fiscal years ended May 31, 2022 and 2021 contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.
The Board of Directors did not approve or recommend Assure's resignation.
During the fiscal years ended May 31, 2022 and 2021 and the subsequent interim
period through May 9, 2023, there have been no disagreements with Assure 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 Assure would have caused them to make reference thereto in their
reports on the financial statements for such years.
During the fiscal years ended May 31, 2022 and 2021 and the subsequent interim
period through May 9, 2023, there have been no reportable events (as defined
in S-K 304(a)(1)(v)).
The Company has requested that Assure furnish it with a letter addressed to the
SEC stating whether or not it agrees with the above statements. A copy of such
letter, dated May 9, 2023, is filed as Exhibit 16 to this Form 8-K.
The Company has yet to engage a new independent accountant.
During the fiscal years ended May 31, 2022 and 2021 and through the date of this
report, the Company has not consulted with any other independent accountant
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 was provided to the Registrant nor was oral advice provided that any
other independent accountant concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing or financial
reporting issue; nor (ii) any matter that was either the subject of a
disagreement, as that term is defined in S-K 304(a)(1)(iv) and the related
instructions to S-K 304, or a reportable event, as that term is defined in S-K
304(a)(1)(v).
Item 9.01 Financial Statements and Exhibits.
The exhibits listed in the following Exhibit Index are filed as part of this
report:
Exhibit No. Description
16.1 Letter from Assure CPA, LLC to the Securities and Exchange Commission
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