ITEM 4.01 Changes in Registrant's Certifying Accountant
(a) Resignation of Previous Independent Registered Public Accounting Firm.
On January 24, 2022 the Board of Directors of YCQH Agricultural Technology Co.
Ltd. (the "Company") approved the dismissal of Audit Alliance LLP ("AA") as the
independent registered public accounting firm of the Company, effective
immediately.
The auditors' reports of AA on the financial statements of the Company for the
fiscal years ended December 31, 2020 and 2019 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 its reports contained a going
concern qualification as to the Company's ability to continue.
During the two fiscal years ended December 31, 2020 and 2019 and subsequent
interim period preceding such resignation, there were no (i) disagreements with
AA on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements if not resolved
to their satisfaction, would have caused them to make reference to the subject
matter of the disagreement in connection with their report, or (ii) reportable
events (as described in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided AA with a copy of the disclosures in this Current
Report and the Company requested a letter from AA addressed to the U.S.
Securities and Exchange Commission stating whether it agrees with the above
statements. A copy of that letter is attached as an exhibit to this Current
Report.
(b) Engagement of New Independent Registered Public Accounting Firm.
On January 24, 2022, concurrent with the dismissal of AA, the Company, upon the
Board of Directors' approval, appoint Onestop Assurance PAC ("OA") as the
Company's independent registered public accounting firm for the fiscal year
ending December 31, 2021.
During the Company's two most recent fiscal years ended December 31, 2020 and
2019, and the subsequent interim period through December 20, 2021, neither the
Company nor anyone acting on its behalf consulted with OA with respect to 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 consolidated financial statements of the Company and its subsidiaries, and
no written report or oral advice was provided by OA to the Company that OA
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 matter that was the subject of either a disagreement (as 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 and Exhibits.
16.1 Audit Alliance LLP Letter
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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