Item 4.01 Change in Registrant's Certifying Accountant
Termination of Engagement of Liggett & Webb P.A.
On January 6, 2020, the Board of Directors of HyperSolar, Inc. (the "Company")
terminated the engagement of Liggett & Webb P.A. ("L&W") as the Company's
independent registered public accounting firm.
During the fiscal years ended June 30, 2019 and June 30, 2018, L&W's reports on
the Company's financial statements did not contain an adverse opinion or
disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or accounting principles, except that the report was modified as to
the Company's ability to continue as a going concern.
During the fiscal years ended June 30, 2019 and June 30, 2018 and the subsequent
interim period through January 6, 2020, (i) there were no disagreements between
the Company and L&W on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to the satisfaction of L&W, would have caused L&W to make reference to
the subject matter of the disagreement in connection with its report on the
Company's financial statements; and (ii) there were no reportable events as
described in paragraph (a)(1)(v) of Item 304 of Regulation S-K.
On January 6, 2020, the Company provided L&W with a copy of the disclosures it
is making in response to Item 4.01 on this Form 8-K, and has requested that L&W
furnish it with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the above statement. A copy of the letter, dated
January 7, 2020, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Engagement of M&K CPAS, PLLC
On January 6, 2020, the Board of Directors of the Company approved the
engagement of M&K CPAS, PLLC, as the Company's independent registered public
accounting firm for the Company's fiscal year ending June 30, 2020.
During the fiscal years ended June 30, 2019 and June 30, 2018 and the subsequent
interim period through January 6, 2020, the date of engagement of M&K, the
Company did not consult with M&K 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; or (ii) any matter that was either the subject of a disagreement (as
defined in paragraph (a)(1)(iv) of Item 304 of Regulation S-K and the related
instructions thereto) or a reportable event (as described in paragraph (a)(1)(v)
of Item 304 of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
The exhibits listed in the following Exhibit Index are filed as part of this
Current Report on Form 8-K.
Exhibit Number Description
16.1 Liggett & Webb, P.A. dated January 7, 2020
1
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