Item 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Dismissal of Independent Registered Public Accounting Firm
On November 19, 2021, the board of directors of China United Insurance Service,
Inc. (the "Company") decided to terminate the services of Macias Gini O'Connell
LLP (the "Former Auditor") and the Company notified in writing the Former
Auditor of its dismissal, effective immediately, as the Company's independent
registered public accounting firm. The Former Auditor served as the auditors of
the Company's consolidated financial statements for the year ended December 31,
2020.
The reports of the Former Auditor on the Company's consolidated financial
statements for the Company's fiscal years ended December 31, 2020 did not
contain any adverse opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principle.
During the fiscal year ended December 31, 2020 and the period from January 1,
2021 through November 19, 2021, the period during which the Former Auditor was
engaged as the Company's independent registered public accounting firm, there
were no disagreements with the Former Auditor 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 the
Former Auditor, would have caused the Former Auditor to make reference to the
subject matter of the disagreements as defined in Item 304 of Regulation S-K in
connection with any reports it would have issued, and there were no "reportable
events" as such term is described in Item 304 of Regulation S-K.
The Company has provided the Former Auditor with a copy of the foregoing
disclosure, and requested that the Former Auditor furnish the Company with a
letter addressed to the Securities and Exchange Commission stating whether or
not it agrees with such disclosure. A copy of the letter from the Former Auditor
addressed to the Securities and Exchange Commission dated as of November 24,
2021 is filed as Exhibit 16.1 to this current report on Form 8-K.
New Independent Registered Public Accounting Firm
On November 22, 2021, the Board appointed UHY LLP ("UHY") as the Company's
independent registered public accounting firm for the Company's fiscal year
ended December 31, 2021.
During the two fiscal years ended December 31, 2020 and 2019 and the period from
January 1, 2021 to November 19, 2021, the Company did not consult with UHY
regarding (1) the application of accounting principles to a specified
transaction, (2) the type of audit opinion that might be rendered on the
Company's financial statements, (3) written or oral advice provided that would
be an important factor considered by the Company in reaching a decision as to an
accounting, auditing or financial reporting issue, or (4) any matter that was
the subject of a disagreement between the Company and its predecessor auditor as
described in Item 304(a)(1)(iv) or a reportable event as described in Item
304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit Description
Macias Gini O'Connell LLP's Letter to the Securities and Exchange
16.1 Commission dated November 24, 2021
Cover Page Interactive Data File (embedded within the Inline XBRL
104 document)
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