Item 4.01 Changes in Registrant's Certifying Accountant

Dismissal of Previous Independent Registered Public Accounting Firm

On August 2, 2021, the Board of Directors of Regnum Corp. (the "Company") authorized the dismissal of Boyle CPA, LLC ("Boyle") as the Company's independent auditor, effective immediately. The audit reports of Boyle on the financial statements of the Company as of and for the years ended December 31, 2018 and December 31, 2019 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, other than an explanatory paragraph concerning the Company's ability to continue as a going concern.

During the fiscal years ended December 31, 2018 and 2019, and through Boyle's dismissal on August 2, 2021, there were: (i) no disagreements between the Company and Boyle on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Boyle, would have caused Boyle to make reference to the subject matter of the disagreement in their reports on the Company's financial statements for such years, and (ii) no reportable events of the type set forth in paragraphs (A) through (D) of Item 304(a)(1)(v) of Regulation S-K. The Company has provided Boyle a copy of this disclosure and has requested that Boyle furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not Boyle agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K. and, if not, stating the respect in which it does not agree. A copy of the letter dated August 3, 2021, furnished by Boyle in response to that request is filed as Exhibit 16.1 to this Form 8-K.

Engagement of New Independent Registered Public Accounting Firm

Concurrent with Boyle's departure as the Company's independent auditor, on May 15, 2021, the Board of Directors of the Company approved the appointment of Green Growth CPAs ("Green") as the Company's independent auditor.

During the Company's two most recent fiscal years ended December 31, 2019 and 2018 and through Green's appointment on May 15, 2021, neither the Company nor anyone acting on its behalf consulted with Green with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company's financial statements, and Green did not provide either a written report or oral advice to the Company that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or (ii) any matter that was the subject of a disagreement or any reportable events as defined and set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.





(c) Exhibits



Exhibit    Description
  16.1       Letter of Robert Boyle CPA, dated August 3, 2021





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