Item 4.01. Changes in Registrant's Certifying Accountant.
On July 13, 2021 (the "Dismissal Date"), the Board of Directors of Start
Scientific, Inc. (the "Company") dismissed Pinnacle Accountancy Group of Utah (a
dba of Heaton & Company, PLLC) ("Pinnacle") as the Company's independent
registered public accounting firm, effective immediately. The report of Pinnacle
Accountancy Group of Utah on the Company's financial statements as of and for
the year ended December 31, 2018 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.
During the year ended December 31, 2018 and through the Dismissal Date, there
were (i) no disagreements between the Company and Pinnacle on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreement, if not resolved to the satisfaction of
Pinnacle, would have caused Pinnacle to make reference thereto in their report
on the consolidated financial statement for such year, and (ii) no "reportable
events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Pinnacle with a copy of this Form 8-K and requested that
Pinnacle furnish it with a letter addressed to the Securities and Exchange
Commission stating whether or not Pinnacle agrees with the above statements. A
copy of such letter, dated July 15, 2021, is attached as Exhibit 16.1.
[(b) Contemporaneous with the dismissal of Pinnacle, the Board of Directors
of the Company engaged Slack & Company CPAs, LLC ("Slack") to serve as the
Company's independent registered public accounting firm for the years ending
December 31, 2019, and 2020, and quarter reports for the quarters ending March
31, June 30, and September 30, 2019, and 2020, and the quarter ended March 31,
2021, effective as of the Dismissal Date. During the years ended December 31,
2018 and through the Dismissal Date, the Company has not consulted with Slack
regarding either (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
neither a written report nor oral advice was provided to the Company that Slack
concluded was an important factor considered by the Company in reaching a
decision as to the accounting, auditing or financial reporting issue; or (ii)
any of the matters or events set forth in Item 304(a)(2) of Regulation S-K.]
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Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
Number Description of Exhibit
16.1 Letter from Pinnacle Accountancy Group of Utah
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