Item 4.01. Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
On June 1, 2020 (the "Dismissal Date"), the Board of Directors (the "Board") of
Sunworks, Inc. (the "Company") dismissed Liggett & Webb, PA ("L&W") as the
Company's independent registered public accounting firm, effective as of the
Dismissal Date.
The audit reports of L&W on the consolidated financial statements of the Company
for each of the two most recent fiscal years ended December 31, 2019 and
December 31, 2018 did not contain an adverse opinion or a disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the Company's two most recent fiscal years ended December 31, 2019 and
December 31, 2018 and during the subsequent interim period from January 1, 2020
through June 1, 2020, (i) there were no disagreements with L&W on any matter of
accounting principles or practices, financial statement disclosures or auditing
scope or procedures that, if not resolved to L&W's satisfaction, would have
caused L&W to make reference to the subject matter of the disagreement in
connection with its reports and (ii) 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 (this "Report") prior to the time this 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, and if not, stating the respects in
which it does not agree. A copy of L&W's letter, dated June 1, 2020, is filed as
Exhibit 16.1 to this Report.
(b) Engagement of New Independent Registered Public Accounting Firm
On June 1, 2020, the Board engaged KMJ Corbin & Company LLP ("KMJ") as the
Company's independent registered public accounting firm for the year ending
December 31, 2020.
During the Company's two most recent fiscal years ended December 31, 2019 and
December 31, 2018 and during the subsequent interim period from January 1, 2020
through June 1, 2020, neither the Company nor anyone on its behalf consulted KMJ
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, and neither a written
report nor oral advice was provided to the Company that KMJ concluded was an
important factor considered by the Company in reaching a decision as to any
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) or a "reportable event" (as defined
in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01. Financial Statement and Exhibits.
(d) Exhibits
Number Description
16.1 Letter from Liggett & Webb, PA dated June 3, 2020.
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SUNWORKS, INC. 
