Item 4.01 Changes in registrant’s Certifying Accountant
On May 9, 2023, Assure CPA, LLC (“Assure”) resigned as the independent registered public accounting firm, as the Company’s independent registered public accounting firm for Cannabis sativa, Inc. (“the Company’’).
The reports of Assure on the Company’s consolidated financial statements for the fiscal years ended December 31, 2022 and 2021 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
The Board of Directors did not approve or recommend Assure’s resignation.
During the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through May 9, 2023, there have been no disagreements with Assure 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 Assure would have caused them to make reference thereto in their reports on the financial statements for such years.
During the fiscal years ended December 31, 2022 and 2021 and the subsequent interim period through May 9, 2023, there have been no reportable events (as defined in S-K 304(a)(1)(v)).
The Company has requested that Assure furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated May 15, 2023, is filed as Exhibit 16 to this Form 8-K.
During the fiscal years ended December 31, 2022 and 2021 and through the date of this report, the Company has not consulted with any other independent accountant 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 financial statements, and neither a written report was provided to the Registrant nor was oral advice provided that any other independent accountant concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; nor (ii) any matter that was either the subject of a disagreement, as that term is defined in S-K 304(a)(l)(iv) and the related instructions to S-K 304, or a reportable event, as that term is defined in S-K 304(a)(1)(v).
The Company has engaged Amitai CPA as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2023