Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of Armanino LLP as Principal Accountant
On June 22, 2020, iSign Solutions Inc. (the "Company") dismissed Armanino LLP
("Armanino") as the Company's independent registered public accounting firm. The
dismissal of Armanino was approved by the Audit Committee of the Company's Board
of Directors.
The reports of Armanino on the consolidated financial statements of the Company
for the fiscal years ended December 31, 2019 and 2018 did not contain an adverse
opinion or a disclaimer of opinion, nor were such reports qualified or modified
as to uncertainty, audit scope, or accounting principles, except that the
reports included an explanatory paragraph stating that the consolidated
financial statements have been prepared assuming that the Company will continue
as a going concern.
During the fiscal years ended December 31, 2019 and December 31, 2018 and
through June 22, 2020 (the "Relevant Period"), there have been no disagreements
with Armanino 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 Armanino, would have caused Armanino to make
reference thereto in their reports on the financial statements for such years.
Also, during the Relevant Period, there were no reportable events as described
in Item 304(a)(1)(v) of Regulation S-K ("Reportable Events").
The Company provided a copy of the foregoing disclosure to Armanino and
requested that Armanino furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not Armanino agrees with the statements
set forth in this subsection (a). A copy of such letter, dated June 25, 2020, is
filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Appointment of M&K CPAs, PLLC as Principal Accountant
On June 22, 2020, the Company engaged M&K CPAs, PLLC ("M&K") as its independent
registered public accounting firm to audit the Company's financial statements
for the fiscal year ending December 31, 2020. The engagement of M&K will be
subject to the ratification of the Company's stockholders at the Company's 2020
Annual Meeting of Stockholders.
During the Relevant Period, neither the Company nor (to the Company's knowledge)
anyone acting on behalf of the Company consulted with M&K regarding either (i)
the application of accounting principles to a specified transaction (either
completed or proposed), (ii) the type of audit opinion that might be rendered on
the Company's financial statements, (iii) any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure that
was the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation
S-K, or (iv) any Reportable Event.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit No. Description
16.1 Letter from Armanino LLP dated June 25, 2020
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ISIGN SOLUTIONS INC. 
