Item 4.01. Changes in Registrant's Certifying Accountant.
(a) Resignation of Independent Registered Public Accounting Firm
On February 2, 2023, the Board of Directors of MDwerks, Inc. (the "Company")
dismissed TAAD LLP ("TAAD") as the Company's independent registered public
accounting firm.
TAAD's reports on the Company's financial statements for the fiscal years ended
December 31, 2021 and 2020 did not contain an adverse opinion or a disclaimer of
opinion and were not qualified or modified as to uncertainty, audit scope or
accounting principles, except that such reports expressed substantial doubt
regarding the Company's ability to continue as a going concern. Furthermore,
during the fiscal years ended December 31, 2021 and 2020 and through February 2,
2023, there have been no disagreements with TAAD on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to TAAD's satisfaction, would
have caused TAAD to make reference to the subject matter of the disagreement in
connection with its reports on the Company's financial statements for such
periods.
For the fiscal years ended December 31, 2021 and 2020 and through February 2,
2023, there were no "reportable events" as that term is described in Item
304(a)(1)(v) of Regulation S-K.
The Company provided TAAD with a copy of the disclosure contained herein, prior
to its filing with the Securities and Exchange Commission (the "Commission"),
and requested that TAAD furnish the Company a letter addressed to the Commission
stating whether or not it agreed with the statements herein and, if not, stating
the respects in which it does not agree. TAAD's letter to the Commission is
attached hereto as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
On February 2, 2023, the Company's Board of Directors appointed M&K CPAs LLC
("M&K") as the Company's new independent registered public accounting firm.
During the fiscal years ended December 31, 2021 and 2020 and through February 2,
2023, neither the Company nor anyone acting on the Company's behalf consulted
M&K with respect to any of the matters or reportable events set forth in Item
304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter, dated February 2, 2023, from TAAD LLP addressed to the
Commission.
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document).
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