Item
4.01.
|
Changes
in Registrant’s Certifying Accountant.
|
(a)
Dismissal of Previous Independent Registered Public Accounting Firm
On
October 2, 2019, the Audit Committee of the Board of Directors (the “Committee”) of NeuBase Therapeutics, Inc. (the
“Company”) dismissed MaloneBailey, LLP (“MaloneBailey”) as the Company’s independent registered
public accounting firm effective as of that date.
MaloneBailey’s
audit report on the Company’s consolidated financial statements for the Company’s fiscal year ended September 30,
2018 did not contain any adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope,
or accounting principles, except with respect to an explanatory paragraph indicating that there was substantial doubt about the
Company’s ability to continue as a going concern.
During
the fiscal years ended September 30, 2019 and September 30, 2018, and the subsequent interim period from October 1, 2019 through
October 2, 2019, there were (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K between the Company
and MaloneBailey on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to MaloneBailey’s satisfaction, would have caused MaloneBailey to make reference to
the subject matter of the disagreements in connection with its reports on the Company’s consolidated financial statements
for such years, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided MaloneBailey with a copy of the disclosures contained herein and has requested that MaloneBailey furnish
the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made
herein and, if not, stating the respects in which it does not agree. A copy of MaloneBailey’s letter, dated October 3, 2019,
is filed as Exhibit 16.1 herewith.
(b)
Appointment of New Independent Registered Public Accounting Firm
On
October 2, 2019, the Committee approved, effective immediately, the engagement of CohnReznick LLP (“CohnReznick”)
as the Company’s independent registered public accounting firm for the Company’s fiscal year ended September 30, 2019.
During
the Company’s fiscal years ended September 30, 2019 and September 30, 2018, and the subsequent interim period from October
1, 2019 through October 2, 2019, neither the Company nor anyone acting on behalf of the Company, has consulted with CohnReznick
regarding (i) the application of accounting principles to a specific 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 CohnReznick concluded was an important factor considered by the Company in reaching
a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was subject of a disagreement within
the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any “reportable event” within the meaning of Item 304(a)(1)(v)
of Regulation S-K.