Item 4.01 Change in Registrant's Certifying Accountant.

Previous independent registered public accounting firm

On January 19, 2023 (the "Termination Date"), Focus Universal Inc. (the "Company") notified BF Borgers CPA PC that the Company is dismissing it (the "Former Auditor") as the independent registered public accounting firm of the Company due to partner and personnel movement from the Former Auditor to the Company's New Auditor (as defined below).

During the years ended December 31, 2021 and 2020 and through the date of this Current Report on Form 8-K, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of the Former Auditor, would have caused them to make reference thereto in their reports on the Company's financial statements for such years.

During the years ended December 31, 2021 and 2020 and through the date of this Current Report on Form 8-K, there were no reportable events as defined in item 304(a)(1)(v) of Regulation S-K.

The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit 16.1.

New independent registered public accounting firm

On January 19, 2023, the Company engaged Reliant CPA PC (the "New Auditor") as its independent PCAOB registered public accounting firm for the Company's fiscal year ended December 31, 2022. The recommendation to engage the New Auditor as the Company's independent registered public accounting firm was approved by the Company's Audit Committee and the Company's Board of Directors due to partner and personnel movement from the Former Auditor to the New Auditor.

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:

1. The application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

2. Any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1) (iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).

Item 9.01 Financial Statements and Exhibits.






(d) Exhibits



Exhibit No.  Description

16.1           Letter from BF Borgers CPA PC
104          Cover Page Interactive Data File (embedded within the inline XBRL
             document)








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