Item 4.01 Changes in Registrant's Certifying Accountant.
Dismissal of Independent Registered Public Accounting Firm
On May 12, 2023, the Board of Directors (the "Board") of the Vicapsys Life
Sciences, Inc. (the "Company") approved the dismissal of D. Brooks and
Associates CPAs, P.A. ("D. Brooks") as the Company's independent registered
public accounting firm effective May 12, 2023.
The audit reports of D. Brooks on the Company's consolidated financial
statements for each of the two most recent fiscal years ended December 31, 2022
and 2021 contained an explanatory paragraph regarding the substantial doubt out
the Company's ability to continue as a going concern but did not otherwise
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, 2022 and
2021, and in the subsequent interim period through May 12, 2023, (i) there were
no "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) with D. Brooks on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which, if not resolved to the satisfaction of D. Brooks, would have
caused D. Brooks to make reference to the subject matter of such disagreement in
connection with its reports on the financial statements for such periods, and
(ii) there were no "reportable events" (as that term is defined in Item
304(a)(1)(v) of Regulation S-K and the related instructions).
The Company provided D. Brooks with a copy of the disclosure contained in this
section of this Current Report on Form 8-K prior to the time this report was
filed with the Securities and Exchange Commission (the "SEC") and requested that
D. Brooks furnish a letter addressed to the SEC stating whether it agrees with
the above statements and, if not, stating the respects to which it does not
agree. A copy of D. Brooks' letter, dated May 17, 2023, is filed as Exhibit 16.1
to this Current Report on Form 8-K.
Engagement of Independent Registered Public Accounting Firm
On May 12, 2023, 2023, the Board appointed Assurance Dimensions. ("Assurance")
as the Company's independent registered public accounting firm to audit the
Company's consolidated financial statements for the fiscal year ending December
31, 2023.
During our two most recent fiscal years ended December 31, 2022 and 2021 and in
the subsequent interim period through May 12, 2023, neither the Company nor
anyone on the Company's behalf consulted Salberg 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
consolidated financial statements, in connection with which either a written
report or oral advice was provided to the Company that Salberg 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," as that term is defined in Item
304(a)(1)(iv) of Regulation S-K, or a "reportable event," as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.
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Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter of D. Brooks and Associates CPAs, P.A., dated May 17,
2023.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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