Item 4.01 Changes in Registrant's Certifying Accountant.
(a) On January 10, 2022, the Registrant dismissed Causey Demgen & Moore P.C., as
its independent accountant engaged as the principal accountant to audit the
Registrant's financial statements. Causey, Demgen & Moore P.C. did not issue a
report on the Registrant's financial statements for the past two years. The
Registrant's decision to dismiss Causey Demgen & Moore P.C. was approved by the
board of directors.
During the Registrant's two most recent fiscal years, and through the date of
dismissal, there were no disagreements with Causey Demgen & Moore P.C. on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement(s), if not resolved to the
satisfaction of Causey Demgen & Moore P.C., would have caused it to refer to the
subject matter of the disagreement(s) in connection with a report.
The Registrant provided Causey Demgen & Moore P.C. with a copy of its
disclosures prior to filing this Form 8-K, requesting that it furnish the
Registrant with a letter addressed to the Commission stating whether it agrees
with the statements made by the registrant in response to this Item 304(a) and,
if not, stating the respects in which it does not agree. The letter of Causey
Demgen & Moore P.C. is included herewith as an exhibit.
(b) Effective January 13, 2022, the Registrant engaged L&L CPAs, P.A. as its
principal accountant to audit the Registrant's financial statements. During the
Registrant's two most recent fiscal years, and any subsequent interim period
prior to engaging L&L CPAs, P.A., the Registrant did not consult with L&L CPAs,
P.A. concerning 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 Registrant's financial statements, or any other matter
subject to a disagreement under Item 304(a)(1)(v) of Reg. SK.
© Edgar Online, source Glimpses
SPYR, INC. 
