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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