Item 4.01 Change in Registrant's Certifying Accountant
Background: On March 2, 2021, the Registrant was informed that RW Group, LLC
("RW Group") was transitioning its practice into Isdaner & Company, LLC
("Isdaner") and was therefore resigning. On March 2,2022, the Registrant's Board
of Directors unanimously approved the engagement of Isdaner to serve as the
Registrant's independent registered public accounting firm to audit the
Registrant's financial statements for the fiscal year ending October 31, 2022.
The appointment was effective March 2, 2022.
On November 28, 2022, the Registrant was informed the RW Group was demerging
from Isdaner. On November 28, 2022, the Registrant's Board of Directors
terminated its relationship with Isdaner and reappointed RW Group to serve as
the Registrant's independent registered accounting firm to audit the
Registrant's financial statements for the fiscal year ended October 31, 2022.
Isdaner did not issue any audit report on the Registrant's financial statements
for any period.
The Registrant provided Isdaner with a copy of this Form 8-K Report prior to its
filing with the U.S. Securities and Exchange Commission (the "Commission") and
requested Isdaner to furnish the Registrant with a letter addressed to the
Commission stating whether it agrees with the statements made by the Registrant
herein in response to Item304 (a) of Regulation S-K and, if not, stating the
respects in which it does not agree. A copy of Isdaner's letter dated November
28 2022, is attached as Exhibit 16.1 to this Form 8-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
Exhibit 16.01 Letter from Isdaner & Company, LLC
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