ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Former Independent Registered Public Accounting Firm
On June 10, 2021, Causey Demgen & Moore P.C. resigned as the independent
registered public accounting firm of Lifeloc Technologies, Inc. (the "Company"),
effective immediately. The audit committee approved this resignation.
The audit reports of Causey Demgen & Moore P.C. on the Company's financial
statements as of and for the years ended December 31, 2020 and 2019 contained no
adverse opinion or disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
During the Company's two most recent years ended December 31, 2020 and 2019, and
for the subsequent interim period through March 31, 2021, the Company had no
"disagreements" (as described in Item 304(a)(1)(iv) of Regulation S-K) with
Causey Demgen & Moore P.C. 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 Causey Demgen & Moore
P.C., would have caused it to make reference in connection with its opinion to
the subject matter of the disagreements.
During the Company's two most recent years ended December 31, 2020 and 2019, and
for the subsequent interim period through March 31, 2021, there was no
"reportable event", as that term is defined in Item 304(a)(1)(v) of Regulation
S-K, and the instructions related thereto.
In accordance with Item 304(a)(3) of Regulation S-K, the Company furnished
Causey Demgen & Moore P.C. with a copy of this Current Report on Form 8-K on
June 10, 2021, providing Causey Demgen & Moore P.C. with the opportunity to
furnish the Company with a letter addressed to the SEC stating whether it agrees
with the statements made by the Company herein in response to Item 304(a) of
Regulation S-K and if not, stating the respects in which it does not agree.
Attached and incorporated by reference as Exhibit 16.1 is a copy of Causey
Demgen & Moore's letter addressed to the SEC relating to the statements made by
the Company in this report.
New Independent Registered Public Accounting Firm
Effective June 11, 2021, in connection with the resignation of Causey Demgen &
Moore P.C., upon the approval of its board of directors, the Company engaged
Gries and Associates, LLC ("Gries and Associates") as its new independent
registered public accounting firm to audit and review the Company's financial
statements, effective immediately. The audit committee approved this engagement.
During the Company's two most recent years ended December 31, 2020 and 2019, and
for the subsequent interim period through March 31, 2021, neither the Company
nor anyone on its behalf consulted Gries and Associates regarding (i) the
application of accounting principles to a specified transaction, either
completed or proposed; or on the type of audit opinion that might be rendered on
the financial statements of the Company, and neither a written report nor oral
advice was provided to the Company that Gries and Associates 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 a disagreement as defined in Item 304(a)(1)(iv) of
Regulation S-K 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:
Exhibit No. Description
16.1 Letter from Causey Demgen & Moore P.C. to the Securities and Exchange
Commission, dated June 10, 2021
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LIFELOC TECHNOLOGIES, INC. 
