Item 4.01 Changes in Registrant's Certifying Accountant

Resignation of Previous Independent Registered Public Accounting Firm

On September 20, 2022, Centurion ZD CPA & Co. ("Centurion") resigned as independent auditor of Network CN Inc. ("the Company"), effective immediately which had been engaged on February 21, 2022. Because of the resignation, Centurion had not issue audit report on the financial statements of the Company with regard to fiscal year 2021.

From the time of its engagement through the date of this report, there were: (i) no disagreements between the Company and Centurion on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Centurion, would have caused Centurion to make reference to the subject matter of the disagreement in their reports on the Company's financial statements for such years, and (ii) no reportable events of the type set forth in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Centurion a copy of this disclosure and has requested that Centurion furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Centurion agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K. and, if not, stating the respect in which it does not agree.

Engagement of New Independent Registered Public Accounting Firm

Concurrent with Centurion's departure as the Company's independent auditor, on September 20, 2022, the Board of Directors of the Company approved the appointment of Gries & Associates, LLC ("Gries") as the Company's independent auditor, effective immediately.

During the Company's two most recent fiscal years ended December 31, 2020 and 2019 and through Gries's appointment on September 20, 2022, neither the Company nor anyone acting on its behalf consult Gries with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company's financial statements, and Gries did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of a disagreement or any reportable events as defined and set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

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