Item 4.01 Change in Registrant's Certifying Accountant.
On October 11, 2022, Standard Premium Finance Holdings, Inc., a Florida
corporation (the "Company"), received the resignation of Liggett & Webb P.A.
("L&W") as our independent registered public accountant, effective immediately.
The resignation of L&W was approved by the Audit Committee of the Board of
Directors.
The reports of L&W on the Company's financial statements for the years ended
December 31, 2021 and 2020 did not contain an adverse opinion or disclaimer of
opinion, and such reports were not qualified or modified as to uncertainty,
audit scope, or accounting principle.
During the years ended December 31, 2021 and 2020 and the subsequent interim
period through October 11, 2022, the Company has not had any disagreements with
L&W on any matter of accounting principles or practices, financial statement
disclosure or auditing scope or procedure, which disagreements, if not resolved
to L&W's satisfaction, would have caused them to make reference thereto in their
reports on the Company's consolidated financial statements for such periods.
During the years ended December 31, 2021 and 2020 and the subsequent interim
period through October 11, 2022, there were no reportable events, as defined in
Item 304(a)(1)(v) of Regulation S-K.
The Company provided L&W with a copy of the disclosures it is making in this
Current Report on Form 8-K (the "Report") prior to the time the Report was filed
with the Securities and Exchange Commission (the "SEC"). The Company requested
that L&W furnish a letter addressed to the SEC stating whether or not it agrees
with the statements made herein. A copy of L&W's letter, dated October 12, 2022,
is attached hereto as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit No. Description
16.1 Letter of Liggett & Webb P.A. dated October 12, 2022 to the SEC
regarding statements included in this Form 8-K.
104 Cover Page Interactive Data File (formatted as Inline XBRL and
contained in Exhibit 101)
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STANDARD PREMIUM FINANCE HOLDINGS, INC. 