ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On January 27, 2022, Chen & Fan Accountancy Corporation ("Chen & Fan") resigned
as the independent accounting firm of Aerkomm Inc. (the "Company"), effective as
of January 27, 2022.
The audit reports of Chen & Fan on the Company's financial statements as of and
for the fiscal years ended December 31, 2020 and 2019 contained no adverse
opinion or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles.
During the Company's two most recent fiscal years ended December 31, 2020 and
2019, and for the subsequent interim period through September 30, 2021, the
Company had no "disagreements" (as described in Item 304(a)(1)(iv) of Regulation
S-K) with Chen & Fan 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 Chen & Fan, would have
caused it to make reference in connection with its opinion to the subject matter
of the disagreements.
During the Company's two most recent fiscal years ended December 31, 2020 and
2019, and for the subsequent interim period through September 30, 2021, there
was no "reportable event," as that term is defined in Item 304(a)(1)(v) of
Regulation S-K and the instructions related thereto.
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished Chen
& Fan with a copy of this Current Report on Form 8-K on January 31, 2022,
providing Chen & Fan with the opportunity to furnish the Company with a letter
addressed to the Securities and Exchange Commission (the "SEC") stating whether
it agrees with the statements made by the Company herein in response to Item
304(a) of Regulation S-K and if not, stating the respects in which it does not
agree. Attached as Exhibit 16.1 is a copy of Chen & Fan's letter addressed to
the SEC relating to the statements made by the Company in this report.
New Independent Registered Public Accounting Firm
On January 27, 2022, the Audit Committee and the Board of Directors of the
Company appointed Friedman LLP ("Friedman") as its new independent registered
public accounting firm to audit and review the Company's financial statements,
effective January 27, 2022.
During the Company's two most recent fiscal years ended December 31, 2020 and
2019, and for the subsequent interim period through the date hereof prior to the
engagement of Friedman, neither the Company nor anyone on its behalf consulted
Friedman regarding (i) the application of accounting principles to a specified
transaction, either completed or proposed; or on the type of audit opinion that
might be rendered on the consolidated financial statements of the Company, and
neither a written report nor oral advice was provided to the Company that
Friedman concluded was an important factor considered by the Company in reaching
a decision as to the accounting, auditing or financial reporting issue; or (ii)
any matter that was either the subject of a disagreement as defined in Item
304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item
304(a)(1)(v) of Regulation S-K.
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Item 9.01 Financial Statements and Exhibits
(d) Exhibits:
Exhibit No. Description
16.1 Letter from Chen & Fan Accountancy Corporation, dated January 31, 2022.
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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