Item 4.01. Changes in Registrant's Certifying Accountant
(a) Dismissal of independent registered public accounting firm.
The Board of Directors (the "Board") of (the "Company") recently completed a
process to determine which audit firm would serve as the Company's independent
registered public accounting firm. On August 16, 2021, the Company, with the
approval of the Board, notified PLS CPA ("PLS") was being dismissed as the
Company's independent registered public accounting firm, effective August 16,
2021.
During the Company's two most recently filed fiscal years ended November 30,
2012 and November 30, 2013, the Company has not had any disagreement with PLS on
any matter of accounting principles or practices, financial statement disclosure
or auditing scope or procedures, which disagreement, if not resolved to PLS
satisfaction, would have caused PLS to make reference to the subject matter of
the disagreement in their reports on the Company's consolidated financial
statements. In addition, during the Company's two most recently filed fiscal
years ended November 30, 2012 and November 30, 2013, there were no "reportable
events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K. PLS
reports on the Company's consolidated financial statements as of and for the
fiscal years ended November 30, 2012 and November 30, 2013 did not contain any
adverse opinion or a disclaimer of opinion, nor were they qualified or modified
as to uncertainty, audit scope or accounting principles.
The Company provided PLS with a copy of this Current Report on Form 8-K prior to
its filing with the Securities and Exchange Commission ("SEC") and requested
that PLS furnish it with a letter addressed to the SEC stating whether or not it
agrees with the above statements in Item 4.01(a). A copy of PLS letter, dated
June 4, 2015, was filed as Exhibit 16.1 to the Company's Current Report on Form
8-K filed with the SEC on June 5, 2015.
(b) Appointment of new independent registered public accounting firm.
On May 29, 2015, the Registrant engaged Salberg & Company, P.A., Certified
Public Accountants and Consultants ("Salberg") as itsprinciple accountant to
audit the Registrant's financial statements. The engagement agreement from
Salberg was never executed nor did Salberg provide any sevices.
On August 16, 2021, the Audit Committee approved the appointment of TAAD, LLC
("TAAD") as the Company's new independent registered public accounting firm
commencing for its fiscal year ended November 30,2019 and its fiscal year ending
November 30, 2020.
In connection with the Company's appointment of TAAD as the Company's
independent registered public accounting firm, the Company has not consulted
TAAD on any matter relating to either (i) the application of accounting
principles to a specific transaction, either completed or contemplated, or the
type of audit opinion that might be rendered on the Company's financial
statements or (ii) any matter that was the subject of a disagreement (as that
term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) or a "reportable event" (as that term is defined in
Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits
(d) Exhibits
16.1 PLS CPA SECPS Letter as previously filed with the SEC as Exhibit 16.1 to
the Company's Form 8-K filed with the SEC on June 5, 2015
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Report to be signed on its behalf by the
undersigned, hereunto duly authorized.
Purthanol Resources Ltd.
By:/s/ Leonard Stella
Name Leonard Stella
President, Secretary Treasurer, Principal Executive Officer, Principal Financial
Officer
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