Item 4.01 Changes In Registrant's Certifying Accountant
(a) Dismissal of Independent Registered Public Accounting Firm.
On June 24, 2022, Diego Pellicer Worldwide, Inc. (the "Company") notified Macias
Gini & O'Connell LLP ("Macias Gini") that it was being dismissed as the
Company's independent registered public accounting firm effective on June 24,
2022. The decision to dismiss Macias Gini as the Company's independent
registered public accounting firm was approved by the Company's board of
directors (the "Board").
During the years ended December 31, 2021 and 2020 and the subsequent interim
period through June 24, 2022, there were no: (1) disagreements with Macias Gini
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements, if not
resolved to their satisfaction, would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement, or (2)
reportable events under Item 304(a)(1)(v) of Regulation S-K
The Company provided Macias Gini with the disclosures under this Item 4.01 of
Form 8-K and requested Macias Gini 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 of Form 8-K and, if
not, stating the respects in which it does not agree. Macias Gini's letter,
dated June 28, 2022, is filed as Exhibit 16.1 to this Current Report on Form
8-K.
(b) Appointment of New Independent Registered Public Accounting Firm.
On June 24, 2022, the Board approved the appointment of BF Borgers CPA PC
("Borgers") as the Company's new independent registered public accounting firm
for the fiscal year ending December 31, 2022, effective immediately. During the
Company's two most recent fiscal years ended December 31, 2021 and 2020, and the
subsequent interim periods, neither the Company nor anyone acting on its behalf
consulted with Borgers with respect to: (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's consolidated financial
statements, and Borgers did not provide either a written report or oral advice
to the Company that Borgers concluded was an important factor considered by the
Company in reaching a decision as to any accounting, auditing, or financial
reporting issue, or (ii) (a) any matter that was either the subject of a
disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) or (b) 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 No. Description
16.1 Letter of Consent
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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