Item 4.01. Changes in Registrant's Certifying Accountant.
On April 21, 2023, following approval of the Audit Committee of the Board of
Directors of Progressive Care Inc. (the "Company"), the Company engaged
CohnReznick LLP ("CohnReznick") as the Company's independent registered public
accounting firm for the year ending December 31, 2023, and interim periods,
effective immediately.
During the Company's two most recent fiscal years and the subsequent interim
period preceding the engagement of CohnReznick, neither the Company nor anyone
on its behalf consulted with CohnReznick with respect to: (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 no written or oral advice of CohnReznick
was provided to the Company that was an important factor considered by the
Company in reaching a decision as to the accounting, auditing, or financial
reporting issue; or (ii) any matter that was either the subject of a
"disagreement" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions related thereto), or any "reportable event" (as defined in
Item 304(a)(1)(v) of Regulation S-K).
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