VIVC Vivic Corporation (QB)

Item 4.01.  Changes in Registrant’s Certifying Accountant.

a)On March 23, 2022, Vivic Corp (“Company”) terminated HHC (“HHC”) as its principal accountant. The decision of termination was adopted by its board of directors. Since HHC was only engaged in January 2022, HHC has not issued any report on the Company's financial statements for either of the past two years or subsequent interim period.  

b)On March 23, 2022, the Board of Directors of the Company approved the engagement of YCM CPA Inc (“YCM”) as its principal accountant to audit the Company's financial statements, effective immediately.  During the years ended December 31, 2020 and 2021  and through March 23, 2022, neither the Company nor anyone  

on its behalf consulted YCM regarding (i) the application of accounting principles to a specific completed or contemplated transaction, (ii) the type of audit opinion that might be rendered on the Company's financial statements, or (iii) any matter regarding the Company that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).