ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Resignation of Previous Independent Accountants
On
Pinnacle audited the financial statements of the Registrant for the years ended
Pinnacle's report on the Registrant's financial statements as of and for the
fiscal years ended
For the past two fiscal years and subsequent interim periods though the date of resignation, there have been no disagreements with the former accountants on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Pinnacle, would have caused them to make reference thereto in their report on the financial statements.
During the two most recent fiscal years and the interim period to the date of Pinnacle's resignation, there have been no reportable events, as that term is defined in Item 304(a)(1)(v) of Regulation S-B.
During the Registrant's two most recent fiscal years, and since then, Pinnacle has not advised the Registrant that any of the following exist or are applicable:
(1) That the internal controls necessary for the Registrant to develop
reliable financial statements do not exist, that information has come to their
attention that has led them to no longer be able to rely on management's
representations, or that has made them unwilling to be associated with the
financial statements prepared by management; except that Pinnacle has advised
the Registrant that the Registrant did not have adequate internal control over
its financial reporting as of
(2) That Pinnacle needs to expand significantly the scope of its audit, or that information has come to their attention that if further investigated may materially impact the fairness or reliability of a previously issued audit report or the underlying financial statements or any other financial presentation, or cause them to be unwilling to rely on management's representations or be associated with the Registrant's financial statements for the foregoing reasons or any other reason, or
(3) That they have advised the Registrant that information has come to their attention that they have concluded materially impacts the fairness or reliability of either a previously issued audit report or the underlying financial statements for the foregoing reasons or any other reason.
We have provided Pinnacle a copy of the disclosure made in response to this Item
4.01 and have requested that Pinnacle provide a letter addressed to the
2
Item 9.01. Financial Statements and Exhibits
(d) Exhibits. Exhibit No. Description
16.1 Letter of Agreement from
104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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