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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