Advanzeon : Change in Registrant’s Certifying Accountant (Form 8-K)

Change in Registrant's Certifying Accountant

On September 16, 2021, the U.S. Bankruptcy Court for the Middle District of Florida, Tampa Division approved the Registrant's application to have BF Borgers, CPA PC ('Borgers') appointed as the Registrant's independent registered public accounting firm to audit the Registrant's financial statements. The Registrant's Audit Committee of the Registrant's Board of Directors approved of the appointment of Borgers and recommended that the Board of Directors appoint Borgers. On September 13, 2021, the Board of Directors unanimously approved the appointment of Borgers. The appointment is effective September 16, 2021.

Prior to the engagement of Borgers neither the Registrant nor anyone on its behalf consulted Borgers regarding, (i) the application of accounting principles to a specific transaction, either completed or proposed or the type of audit opinion that might be rendered on the Registrant's financial statements and no written report or oral advice was provided by Borgers to the Registrant that Borgers concluded was an important factor considered by the Registrant in reaching a decision as to accounting, auditing or financial reporting issue, or (ii) any matter that was either the subject of a disagreement (as described in Item 304(a)1)(iv) of Regulation S-K and related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).