Item 4.01 Changes in Registrant's Certifying Accountant.
Previous independent registered public accounting firm
On August 15, 2022, ZZLL Information Technology, Inc. (the "Company") received a
notice of resignation from its independent registered accountant, WWC,
Professional Corporation ("WWC"), effective immediately.
WWC was engaged by us on June 10, 2020 and has rendered reports on the Company's
financial statements for the years ended December 31, 2020 and 2021. For the
years ended December 31, 2020 and 2021 and through August 15, 2022, the date of
resignation, WWC has neither provided any adverse opinion or qualifications on
our financial statements nor had a disagreement with the Company since their
engagement on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, except that both of such
reports contained an explanatory paragraph stating that there was substantial
doubt about the Company's ability to continue as a going concern, which
disagreements that, if not resolved to WWC's satisfaction, would have caused WWC
to make reference to the subject matter of the disagreement in connection with
the audit of the Company's financial statements. None of the reportable events
described under Item 304(a)(1)(v)(A)-(D) of Regulation S-K occurred within
period of the engagement of WWC up to the date of resignation.
We have provided WWC with a copy of this report prior to its filing with the
Securities and Exchange Commission (the "SEC") and requested that it furnish our
company with a letter addressed to the SEC stating whether it agrees with the
above statements. WWC has indicated that they have sent the letter contained in
Exhibit 16.1 hereto to the SEC, which is hereby incorporated herein by
reference.
New independent registered public accounting firm
On August 16, 2022, the Company engaged HHC ("HHC") as our independent
registered public accounting firm for our fiscal year ending December 31, 2022.
The decision to engage HHC as our independent registered public accounting firm
was approved by the board of directors of the Company.
During the two most recent fiscal years and through the date of this report, we
have not consulted with HHC regarding any of the following:
1. the application of accounting principles to any specified transaction,
either completed or proposed, or the type of audit opinion that might
be rendered on our financial statements;
2. the type of audit opinion that might be rendered on the Company's
financial statements by HHC, in either case where written or oral
advice provided by HHC would be an important factor considered by the
Company in reaching a decision as to any accounting, auditing or
financial reporting issues; or
3. 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
Exhibit Description
16.1 Letter from WWC, PC on Change in Certifying Accountant.
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