ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Resignation of Independent Registered Public Accounting Firm
On April 20, 2020, Canfield Medical Supply, Inc. (the "Company") dismissed
Pinnacle Accountancy Group of Utah (a DBA of Heaton & Company, PLLC) ("PAG") as
the Company's independent registered public accounting firm. The decision to
dismiss PAG as the Company's independent registered public accounting firm was
made by the Company's board of directors.
The reports of PAG in the Company's financial statements for the years ended
December 31, 2019 and December 31, 2018 did not contain an adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles, except that, the reports included an
explanatory paragraph with respect to the uncertainty as to the Company's
ability to continue as a going concern.
During the years ended December 31, 2019 and December 31, 2018, and in the
subsequent interim period through April 22, 2020, there were no reportable
events, as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided PAG with a copy of this disclosure set forth under this
Item 4.01 and requested that PAG furnish a letter addressed to the Securities
and Exchange Commission stating whether or not it agrees with the above
statements. A copy of the letter from PAG is attached hereto as Exhibit 16.1.
New Independent Registered Public Accounting Firm
On April 22, 2020, the Board authorized management of the Company to engage
Daszkal Bolton LLP ("Daszkal Bolton") as the Company's independent registered
public accounting firm for the Company's fiscal year ending December 31, 2020.
On April 17, 2020, the Company entered into an engagement agreement with Daszkal
Bolton to provide audit services for the year ending December 31, 2020. Daszkal
Bolton was the independent registered public accounting firm for Splash Beverage
Group, Inc., the Company's wholly-owned subsidiary, for the year ended 2019 and
During the fiscal years ended December 31, 2019 and 2018, and in the subsequent
interim period through April 22, 2020, neither the Company nor anyone acting on
its behalf consulted with Daszkal Bolton regarding (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 nor oral advice was provided that
Daszkal Bolton concluded 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 between the
Company and its predecessor auditor as described in Item 304(a)(1)(iv) of
Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of
Item 5.02 Departure of Directors or Certain Officers; Election of Directors;
Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
On April 19, 2020, John Mathias Lepo, Michael Long, Amy Joanne Atkinson resigned
from the board of directors of the Company. The resignations of John Mathias
Lepo, Michael Long, Amy Joanne Atkinson were not the result of any dispute or
disagreement with the Company or the Company's Board of Directors on any matter
relating to the operations, policies or practices of the Company.
Item 9.01 Financial Statements and Exhibits
16.1 Letter from Pinnacle Accountancy Group
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