Item 4.01. Changes in Registrant’s Certifying Accountant
(1)
Previous Independent Auditor
:
a.
On April 15, 2016, the Company was informed by HJ & Associates, LLC (“HJA”) via certified letter that it was resigning as the Company’s independent accountant.
b.
HJA’s report on the financial statements for the years ended December 31, 2014, and 2013, contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting, except that the report contained an explanatory paragraph stating that there was substantial doubt about the Company’s ability to continue as a going concern.
c.
Our Board of Directors participated in and approved the decision to change independent accountants. Through the period covered by the financial review of financial statements of the quarterly period March 31, 2015, there have been no disagreements with HJA 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 HJA, would have caused them to make reference thereto in their report on the financial statements. During the interim period March 31, 2015 through April 15, 2016, there have been no disagreements with HJA 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 HJA would have caused them to make reference thereto in their report on the financial statements.
d.
We have authorized HJA to respond fully to the inquiries of the successor accountant.
e.
During the period March 31, 2015 through April 15, 2016, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.
f.
The Company provided a copy of the foregoing disclosures to HJA prior to the date of the filing of this Report and requested that HJA furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.
(2)
New Independent Auditor:
a.
On April 19, 2016, the Company engaged MAC Accounting Group, LLP (“MAC”) of Midvale, Utah, as its new registered independent public accountant. During the years ended December 31, 2014, and 2013, and prior to April 19, 2016 (the date of the new engagement), we did not consult MAC regarding, (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company’s financial statements by MAC, in either case where written or oral advice provided by MAC would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).
