Item 4.01 Changes in Registrant's Certifying Accountant
(a) Release of Previous Independent Registered Public Accounting Firm
(i) On April 17, 2023, the Company released Marcum LLP ("Marcum") as the
Company's independent registered public accounting firm. The decision to release
Marcum as the Company's independent registered public accounting firm was
approved by the Audit Committee of our Board of Directors on April 17, 2023.
(ii) Marcum's reports on the Company's financial statements for the fiscal years
ended October 31, 2022 and October 31, 2021 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, except for except that such reports
contained an explanatory paragraph in respect to uncertainty as to the
Registrant's ability to continue as a going concern.
(iii) During the Company's two most recent fiscal years ended October 31, 2022
and October 31, 2021 and the subsequent interim period through the date of this
Report, there were no disagreements, within the meaning of Item 304(a)(1)(iv) of
Regulation S-K promulgated under the Securities Exchange Act of 1934, as amended
("Regulation S-K"), and the related instructions thereto, with Marcum 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 Marcum, would have caused it to make reference to the subject
matter of the disagreements in connection with its reports. Also, during this
same period, there were no reportable events within the meaning of Item
304(a)(1)(v) of Regulation S-K and the related instructions thereto.
(iv) The Company provided Marcum with the disclosures under this Item 4.01(a)
and requested Marcum to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made by the Company in this Item 4.01(a) and, if not, stating the respects in
which it does not agree. Marcum's letter is filed as Exhibit 16.1 to Report.
(b) Appointment of New Independent Registered Public Accounting Firm
(i) On April 17 2023, the Audit Committee of our Board of Directors approved the
appointment of Weinberg & Company P.A. ("Weinberg") as the Company's new
independent registered public accounting firm.
(ii) During the Company's two most recent fiscal years ended October 31, 2022
and October 31, 2021, and the subsequent interim period through the date of this
Report, neither the Company nor anyone acting on its behalf consulted with
Weinberg regarding any of the matters described in Items 304(a)(2)(i) and (ii)
of Regulation S-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit No. Description
16.1 Marcum LLP letter to SEC dated April 21, 2023
1
© Edgar Online, source Glimpses