Item 4.01. Changes in Registrant’s Certifying Accountant
On January 3, 2018, Pritchett, Siler and Hardy PC resigned as the Company’s independent registered public accounting firm.
Pritchett, Siler and Hardy PC issued audit reports on the Company’s financial statements for the years ended November 30, 2015 and November 30, 2016.
The Pritchett, Siler and Hardy PC
reports on the financial statements of the Company for each of the past two years did not contain an adverse opinion or a disclaimer of opinion, or were qualified or modified as to uncertainty, audit scope, or accounting principles.
Pritchett, Siler and Hardy PC
reports on the financial statements of the Company for the past three years each contained going concern explanatory paragraphs.
During the Company’s two most recent fiscal years and any subsequent interim period preceding Pritchett, Siler and Hardy PC resignation, there were no reportable events or disagreements with Pritchett, Siler and Hardy PC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Pritchett, Siler and Hardy PC, would have caused the Company to make reference to the subject matter of the disagreement(s) in connection with this report.
The Company has provided a copy of this disclosure to Pritchett, Siler and Hardy PC, and requested that Pritchett, Siler and Hardy PC furnish the Company with a letter, within the time periods prescribed by Item 304(a)(3) of Regulation S-K of Securities and Exchange Act of 1934, addressed to the Securities and Exchange Commission stating whether Pritchett, Siler and Hardy PC agrees with the statements made by the Company and, if not, stating the respects in which Pritchett, Siler and Hardy PC does not agree.
A copy of Pritchett, Siler and Hardy PC response to this Report on Form 8-K is attached hereto as Exhibit 16.1 to this current report on Form 8-K.
On January 10, 2018, the Board of Directors of the Company approved the appointment of and engaged Haynie & Company.as the Company's new independent registered public accounting firm, subject to the completion of final acceptance procedures.
During the two most recent fiscal years and the interim period preceding our engagement of Haynie & Company we did not consult with them on any matter described in Item 304(a)(2) of Regulation S-K.