Item 4.01 Changes in Registrant's Certifying Accountant
Globe Net Wireless Corp. (the "Company") has dismissed K.R. Margetson, Ltd.
("Former Accounting Firm") as its independent registered public accounting firm,
effective as of November 8th, 2021. As described in Item 4.01(a) below, the
change in independent registered public accounting firm is not the result of any
disagreement with the Former Accounting Firm. The Board made the decision to
dismiss the Former Accounting Firm acting under authority delegated to it and
the Board of Directors approved the same on November 8th, 2021. On November 9th,
2021, the Company engaged Turner, Stone & Company LLP of 12,700 Park Central Dr
#1400, Dallas, Texas ("the new accounting firm") as its new independent
accounting firm as of and for the Quarter ended May 31st, 2021.
During the years ended August 31, 2019 and 2020, and through the Dismissal Date,
there were (i) no disagreements between the Company and K.R. Margetson, Ltd. on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreement, if not resolved
to the satisfaction of K.R. Margetson, Ltd., would have caused them to make
reference thereto in their reports on the consolidated financial statements for
such years, and (ii) no "reportable events" as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
The Company has not consulted with the New Accounting Firm during our two most
recent fiscal years or during any subsequent interim period prior to its
appointment as New Accounting Firm 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 our financial statements,
and neither a written report was provided to us nor oral advice was provided
that the New Accounting Firm concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing or financial
reporting issue; or (ii) any matter that was either the subject of disagreement
(as defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of
Regulation S-K).
The Company has requested that the Former Accounting Firm furnish it with a
letter addressed to the Securities and Exchange Commission stating whether or
not it agrees with the above statement. A copy of the letter from the Former
Accounting Firm is attached hereto as Exhibit 16.1 to this Form 8-K
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