Item 4.01 Changes in Registrant's Certifying Accountant
Item 4.01(a) Dismissal of Auditor.
On April 21, 2023, Trutankless, Inc. (the "Company") dismissed M&K CPA's, PLLC
("M&K CPA's") as Independent Registered Public Accountants. On April 21, 2023,
the Board of Directors of the Company authorized the dismissal.
During the fiscal year ended December 31, 2021 and through M&K CPAs' dismissal
on April 21, 2023, there were (1) no disagreements with M&K CPA's on any matter
of accounting principles or practices, financial disclosure, or auditing scope
on procedures, which disagreements, if not resolved to the satisfaction of M&K
CPA's would have caused M&K CPA's to make reference to the subject matter of the
disagreements in connection with its reports, and (2) no events of the type
listed in paragraph (A) through (D) of Item 304(a)(1)(v) of Regulation S-K.
We furnished M&K CPA's with a copy of this disclosure on April 24, 2023,
providing M&K CPA's with the opportunity to furnish the Company with a letter
addressed to the SEC stating whether it agrees with the statements made by us
herein in response to Item 304(a) of Regulation S-K and, if not, stating the
respect in which it does not agree. A copy of M&K CPA's letter to the SEC is
filed as Exhibit 16.1 to this Report.
Item 4.01(b) Engagement of Auditor
On April 21, 2023, the Company engaged Gries and Associates, LLC ("Gries and
Associates") as its new independent registered public accounting firm beginning
with the fiscal quarter ending March 31, 2022. The change in the Company's
independent registered public accounting firm was approved by the board of
directors. During the most recent fiscal year and through the date of this
Current Report, neither the Company nor anyone on its behalf consulted with
Gries and Associates regarding any of the following:
(i) The application of accounting principles to a specific transaction, either
completed or proposed;
(ii) The type of audit opinion that might be rendered on the Company's financial
statements, and none of the following was provided to the Company:
(a) a written report; or (b) oral advice that Gries and Associates concluded was
an important factor considered by the Company in reaching a decision as to an
accounting, auditing or financial reporting issue; or
(iii) Any matter that was subject of a disagreement, as that term is defined in
Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as described in
Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements & Exhibits
Exhibit
Number Description
16.1 Letter from M&K CPA's, PLLC
104 Cover Page Interactive Data File (embedded within the Inline XBRL
Document).
2
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