Item 4.01. Change in Registrant's Certifying Accountant

On October 7, 2022, EKIMAS Corporation (the "Company"), was notified by its auditor, Liggett & Webb, P.A. ("Liggett & Webb") that it would no longer be offering auditing services. On October 7, 2022, the Company retained BF Borgers CPA PC to serve as the Company's independent registered public accounting firm.

The reports of Liggett & Webb on the Company's financial statements for the years ended March 31, 2022 and 2021 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles but did contain a paragraph referring to the uncertainty with respect to the Company's ability to continue as a going concern.

During the years ended March 31, 2022 and 2021, and in the subsequent period through October 7, 2022, there were no disagreements with Liggett & Webb on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which if not resolved to the satisfaction of Liggett & Webb, would have caused Liggett & Webb to make reference to the matter in its reports on the Company's financial statements for such periods. During the years ended March 31, 2022 and 2021, and in the subsequent period through October 7, 2022, there were no reportable events of the types described in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Liggett & Webb with a copy of the disclosures in the preceding two paragraphs and requested in writing that Liggett & Webb furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. Liggett & Webb provided a letter, dated October 11, 2022 stating its agreement with such statements, which is included as exhibit 16.1 to this Form 8-K.

During the fiscal year ended March 31, 2022 and through the date of resignation, the Company did not consult BF Borgers CPA PC with respect to 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, or any other matter or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K.

Item 9.01 Financial Statements and Exhibits





(d) Exhibits.



  Exhibit
   Number      Description
    16.1         Letter from Liggett & Webb to the Securities and Exchange
               Commission dated October 11, 2022 with respect to the disclosure in
               this Form 8-K.
               Cover Page Interactive Data File (embedded within the Inline XBRL
    104        document)

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