Item 4.01. Change in Registrant's Certifying Accountant
On May 7, 2022, the Board of Directors of Cannonau Corp., a Nevada corporation
(the "Company"), approved the engagement of Victor Mokuolu, CPA,PLLV ("Mokuolu")
as the Company's independent registered public accounting firm for the Company's
fiscal year ended December 31, 2021, effective immediately, and terminated Boyle
CPA, LLC ("Boyle") as the Company's independent registered public accounting
firm. The Company assumed incorrectly that it filed the Form 8-K at that time.
Boyle reported on the Company's financial statements for the years ended
December 31, 2020 and 2019. These reports of Boyle did not contain an adverse
opinion or disclaimer of opinion, nor were the Boyle reports qualified or
modified as to uncertainty, audit scope, or accounting principles, except as
modified by the going concern explanatory paragraph.
During the years ended December 31, 2019 and 2020, and the subsequent interim
periods through May 7, 2022, there were (i) no disagreements (as described in
Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the
Company and Boyle on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not resolved to
Boyle's satisfaction, would have caused Boyle to make reference thereto in their
reports on the financial statements for such years, and (ii) no "reportable
events" within the meaning of Item 304(a)(1)(v) of Regulation SK.
The Company provided Boyle a copy of the disclosures it is making in this
Current Report on Form 8-K and requested that Boyle furnish a letter addressed
to the Securities and Exchange Commission stating whether or not it agrees with
the statements made herein. A copy of Boyle's letter dated January 25, 2023, is
filed as Exhibit 16.1 hereto.
During the years ended December 31, 2021, and the subsequent interim period
through May 7, 2022, neither the Company nor anyone acting on its behalf has
consulted with Boyle regarding (i) the application of accounting principles to a
specific transaction, either completed or proposed, or the type of audit opinion
that might be rendered on the Company's financial statements or the
effectiveness of internal control over financial reporting, and neither a
written report or oral advice was provided to the Company that Boyle concluded
was an important factor considered by the Company in reaching a decision as to
any accounting, auditing, or financial reporting issue, (ii) any matter that was
the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of
Regulation S-K, or (iii) any reportable event within the meaning of Item
304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits
(d) Exhibits
Exhibit Number Description
16.1 Letter of Boyle CPA LLC, dated January 25, 2023
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