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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