ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Previous independent registered public accounting firm

(a) On January 27, 2023, ABCO Energy, Inc. (the "Registrant" or the "Company") notified WWC, PC. ("WWC") that WWC was being terminated as Registrant's public accounting firm. There were never any discussions with WWC about whether its report for the audit and report for the fiscal year ended December 31, 2021, would contain an adverse opinion or disclaimer of opinion, and such report was not qualified or modified as to uncertainty, audit scope, or accounting principle.

From May 2, 2022, until January 27, 2023, the Company has not had any disagreements with WWC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure.

However, the Company, before the audit was started, filed a Form 10K for the period ending December 31, 2021, on April 19, 2022 which was amended by an unaudited Form 10K/A filed on May 13, 2022. The Form 10K/A will be further amended by the Company with appropriate audit reports and consents as required by Regulation S-K.

From May 2, 2022, until January 27, 2023, there were no reportable events, as defined in Item 304(a) (1) (v) of Regulation S-K.

The Company provided WWC with a copy of this disclosure set forth under this Item 4.01 and was requested to furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the above statements.

The letter from WWC is attached to this Form 8-K attached as Exhibit 16.1.

New independent registered public accounting firm

On January 27, 2023, (the "Engagement Date"), the Company engaged BF Borgers CPA PC, ("BFP") as its independent registered public accounting firm for the Company's fiscal year ended December 31, 2021. The decision to engage BFP as the Company's independent registered public accounting firm was approved by the Company's Board of Directors.

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with BFP regarding either:





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
    the
    Company's
    financial
    statements,
    and neither
    a written
    report was
    provided to
    the Company
    nor oral
    advice was
    provided
    that BFP
    concluded
    was an
    important
    factor
    considered
    by the
    Company in
    reaching a
    decision as
    to the
    accounting,
    auditing or
    financial
    reporting
    issue; or




2.  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).






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ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

(a) Financial statements of businesses acquired.






Not applicable

(b) Pro forma financial information.






Not applicable

(c) Shell company transactions.






Not applicable



(d) Exhibits




Exhibit No. Description of Exhibit
16.1          WWC, PC dated February 1, 2023.
104         Cover Page Interactive Data File (formatted as Inline XBRL)

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