Item 4.01 Changes in Registrant's Certifying Accountant
(a) Dismissal of Registered Public Accounting Firm
On November 11, 2021, the Company dismissed Marcum, LLP ("Marcum") as the
independent registered public accounting firm of Znergy, Inc. (the "Company").
The decision to dismiss Marcum as the Company's principal independent
accountants was approved by the Company's Board of Directors.
Marcum's financial report for the fiscal year ending 2018 did not contain an
adverse opinion or disclaimer of opinion, and were not qualified or modified as
to uncertainty, audit scope or accounting principle, except that the report of
Marcum for the year ended December 31, 2018 included an explanatory paragraph
raising substantial doubt about the Company's ability to continue as a going
concern.
During the fiscal year ended December 31, 2018, and in the subsequent interim
periods through November 11, 2021, the date of dismissal of Marcum, (a) there
were no disagreements with Marcum on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved, to the satisfaction of Marcum, would have caused
them to make reference to the subject matter of the disagreements in its reports
on the financial statements for such year and (b) there were no reportable
events as defined in Item 304(a)(1)(v) of Regulation S-K, except for the
material weaknesses regarding the Company's internal control over financial
reporting disclosed in the Company's Annual Report on Form 10-K for the year
ended December 31, 2018.
The Company has provided a copy of the above disclosures to Marcum on November
12, 2021 and requested it to provide a letter addressed to the U.S. Securities
and Exchange Commission stating whether or not agrees with the above
disclosures. As required, the Company will attach Marcum's letter as an exhibit.
(b) New Independent Registered Public Accounting Firm.
On November 12, 2021, the Company's board of directors approved the appointment
of Cherry Bekaert LLP as its new independent public accounting firm.
During the fiscal year ended December 31, 2018 and the subsequent interim
periods prior to the engagement of Cherry Bekaert, the Company has not consulted
with Cherry Bekaert regarding (i) the application of accounting principles to
any specified transaction, either completed or proposed, (ii) the type of audit
opinion that might be rendered on the Company's financial statements, and either
a written report was provided to the Company or oral advice was provided that
Cherry Bekaert concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (iii) any matter that was the subject of a disagreement (as defined in
(o)(1)(4)) or a reportable event (as defined in 304(a)(1)(v)).
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits. The following exhibits are filed with this report:
Exhibit No. Description of Exhibit
16.1 Letter from Marcum LLP dated November 15, 2021
Forward-Looking Statements
This Current Report on form 8-K/A contains forward-looking statements. These
forward-looking statements are subject to a number of risks, uncertainties and
assumptions. Our actual results could differ materially from those predicted or
implied. Undue reliance should not be placed on the forward-looking statements
in this Current Report on Form 8-K/A. We assume no obligation to update such
statements.
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SIG1NATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
ZNERGY, INC.
Date: November 12, 2021 By: /s/ Dave Baker
Dave Baker
Chief Executive Officer
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ZNERGY, INC. 
