Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Change of Accountant
On February 14, 2020, Gulf West Security Network, Inc. (the "Company") and
Daszkal Bolton LLP ("DB") mutually agreed to terminate the engagement of DB as
the Company's independent registered public accounting firm. The decision to
change registered public accounting firms was approved by the Company's Board of
Directors.
The audit report by DB on the financial statements of the Company as of and for
the year ended December 31, 20181 does not contain any disclaimer of opinion,
and was not modified or qualified as to uncertainty, audit scope or accounting
principles, except that such report expressed substantial doubt regarding our
ability to continue as a going concern. During the Company's most recent fiscal
years ended December 31, 2018 and through the subsequent interim periods through
February14, 2020, there were no (1) disagreements (as described in Item
304(a)(1)(iv) of Regulation S-K) between the Company and DB 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
DB, would have caused DB to make reference to the subject matter of the
disagreements in connection with their reports on the consolidated financial
statements for such fiscal years, or (2) reportable events as set forth in Item
304(a)(1)(v) of Regulation S-K.
The Company provided DB with a copy of this Current Report on Form 8-K prior to
its filing with the Securities and Exchange Commission (the "SEC") and requested
that DB furnish a letter addressed to the SEC stating whether or not DB agrees
with the statements noted above. A copy of the responsive letter, dated February
20, 2020, from DB, is attached hereto as Exhibit 16.1.
(b) Engagement of New Accountant
The Company has engaged M&K CPAS, PLLC ("M&K") as its registered public
accounting firm, effective February 14, 2020. The decision to appoint M&K as the
new registered public accounting firm was approved by the Company's Board of
Directors.
During the Company's two most recent fiscal years and through February 14, 2020,
neither the Company nor anyone on its behalf consulted with M&K with respect to
any of (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 financial statements; or (ii) any matter that was either the
subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K)
or an event of the type described in Item 304(a)(1)(v) of Regulation S-K.
____________
1 DB was first engaged as the Company s accountants on October 8, 2018.
2
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit No. Description
16.1 Letter from Daszkal Bolton LLP to the Securities and Exchange
Commission, dated February 20, 2020
3
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