Virtual Interactive Technologies : Change in Certifying Accountants - Form 8-K

Item 4.01 Changes in Registrant's Certifying Accountant.

(a)(1) Previous independent registered public accounting firm:

Pinnacle Accountancy Group of Utah:

	(i)	On December 14, 2023, we notified Pinnacle Accountancy Group of Utah, a DBA of Heaton & Co., PLLC ("Pinnacle") of their dismissal as our independent registered public accounting firm.
	(ii)	Pinnacle has not issued a report on our financial statements for the fiscal year ending September 30, 2023, and the report of Pinnacle on the Company's financial statements as of and for the fiscal years ending September 30, 2022 and 2021, contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles except as set forth in subparagraph (iii) below.
	(iii)	The report of Pinnacle on the Company's financial statements as of and for the years ending September 30, 2022 and 2021, contained an explanatory paragraph which noted that there was substantial doubt as to the Company's ability to continue as a going concern as the Company has suffered recurring losses since inception, and has not achieved profitability.
	(iv)	Our Board of Directors participated in and approved the decision to change our independent registered public accounting firm.
	(v)	Through our fiscal years ending September 30, 2023 and 2022, there have been no disagreements with Pinnacle on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Pinnacle would have caused them to make reference thereto in their report on the financial statements. Through the interim period from September 30, 2023, through December 14, 2023, there have been no disagreements with Pinnacle on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Pinnacle would have caused them to make reference thereto in their report on the financial statements.
	(vi)	We have authorized Pinnacle to respond fully to the inquiries of the successor accountant.
	(vii)	During our fiscal years ended September 30, 2023 and 2022, and the interim period through December 14, 2023, there have been no reportable events with us as set forth in Item 304(a)(1)(v) of Regulation S-K.
	(viii)	We provided a copy of the foregoing disclosures to Pinnacle prior to the date of the filing of this report and requested that Pinnacle furnish us with a letter addressed to the U.S. Securities & Exchange Commission stating whether or not it agrees with the statements in this report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.

(a)(2) New independent registered public accounting firm:

Turner, Stone & Company, LLP:

On or about December 14, 2023, we engaged Turner, Stone & Company, LLP ("Turner") of Dallas, Texas, as independent registered public accounting firm to audit our financial statements for the fiscal year ended September 30, 2023. During the fiscal years ended September 30, 2023 and 2022, and prior to December 14, 2023 we had not consulted with Turner regarding any of the following:

	(i)	The application of accounting principles to a specific transaction, either completed or proposed;
	(ii)	The type of audit opinion that might be rendered on our consolidated financial statements, and none of the following was provided to us: (a) a written report, or (b) oral advice that Turner concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue; or
	(iii)	Any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).