Item 4.01 Change in Registrant's Certifying Accountant.
(a) Resignation of Previous Independent Registered Public Accounting Firm
Effective January 10, 2020, Wei, Wei & Co., LLP ("WWC") voluntarily resigned as
independent registered public accounting firm of Datasea Inc. (the "Company").
WWC's reports on the Company's financial statements for the fiscal years ended
June 30, 2019 and 2018 did not contain an adverse opinion or a disclaimer of
opinion, and were not qualified or modified as to uncertainty, audit scope, or
accounting principle.
For the fiscal years ended June 30, 2019 and 2018 and during the subsequent
interim periods through the date of this report, there were no disagreements (as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K) between the
Company and WWC 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 WWC, would have caused WWC to make reference
to the subject matter of the disagreements in connection with WWC's report on
the Company's financial statements for such fiscal year. For the fiscal years
ended June 30, 2019 and 2018 and during the subsequent interim periods through
the date of this report, there were no reportable events (as defined in
Item 304(a)(1)(v) of Regulation S-K).
The Company provided WWC with a copy of this Current Report on Form 8-K prior to
its filing with the Securities and Exchange Commission and requested that WWC
provide the Company with a letter addressed to the SEC stating whether WWC
agrees with the statements made by the Company in response to Item 304(a) of
Regulation S-K. A copy of that letter, dated January 16, 2020, furnished by WWC
in response to that request, is filed as Exhibit 16.1 to this report.
(b) Engagement of New Independent Registered Public Accounting Firm
On January 14, 2020, the Audit Committee of the Company's Board of Directors
appointed Morison Cogen LLP ("Morison") as the Company's new independent
registered public accounting firm, effective immediately.
For the fiscal years ended June 30, 2019 and 2018 and during the subsequent
interim periods through January 10, 2020, neither the Company nor anyone acting
on behalf of the Company had consulted Morison regarding either: (i) the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Company's financial statements, nor did Morison provide a written report or
oral advice to the Company that Morison concluded was an important factor
considered by the Company in reaching a decision as to the accounting, auditing
or financial reporting issues; or (ii) any matter that was either the subject of
a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the
related instructions) or a reportable event (as described in Item 304(a)(1)(v)
of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits.
16.1 Letter of Wei, Wei & Co., LLP, dated January 16, 2020.
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