Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Resignation of Ciro E. Adams, CPA, LLC
(i) On September 14, 2022, Ciro E. Adams, CPA, LLC ("Ciro E. Adams")
resigned as our independent registered public accounting firm as a result of
that firm winding down and ceasing operations. Ciro E. Adams served as our
independent registered public accounting firm since July 23, 2021 (the "Adams
Engagement Date").
(ii) Ciro E. Adams' reports on the Company's financial statements for the
years ended December 31, 2021 and December 31, 2020 did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principles, except for an explanatory
paragraph regarding the significant doubt about the Company's ability to
continue as a going concern.
(iii) During period from the Adams Engagement Date and through the date of
filing of this Report, (a) there have been no disagreements with Ciro E. Adams,
whether or not resolved, on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to the satisfaction of Ciro E. Adams, would have caused Ciro E. Adams
to make reference to the subject matter of the disagreement in connection with
its reports; (b) no such disagreement was discussed with our board of directors
as a whole; and (d) there have been no "reportable events" as defined in Item
304(a)(1)(v) of Regulation S-K.
(iv) Ciro E. Adams has provided us with a letter addressed to the
Securities and Exchange Commission (the "SEC") stating it agrees with the
statements in part (a) of Item 4.01 of this Report. A copy of the letter is
filed concurrently herewith as Exhibit 16.1.
(b) Engagement of BF Borgers CPA PC
(i) Effective September 19, 2022 (the "Borgers Engagement Date"), Alpha
engaged BF Borgers CPA PC ("BF Borgers") as its independent public registered
accounting firm. The engagement of BF Borgers was approved by written consent of
the Company's sole director on September 19, 2022.
(ii) During the two most recent fiscal years and through the Borgers
Engagement Date, we did not consult with BF Borgers regarding either (a) the
application of accounting principles to any specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
our financial statements; or (b) any matter that was either the subject of a
disagreement or a "reportable event" as defined in Item 304(a)(1)(iv) and (v)
of Regulation S-K.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits
Exhibit No Description
16.1 Letter from Ciro E. Adams CPA, LLC
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