Item 4.01. Changes in Registrant's Certifying Accountant.
a)On January 6, 2022, Vivic Corp ("Company") terminated HKCM CPA & Co. ("HKCM")
as its principal accountant. The decision of termination was adopted by its
board of directors.
None of the reports of HKCM, on the Company's financial statements for either of
the past two years or subsequent interim period contained an adverse opinion or
disclaimer of opinion, or was qualified or modified as to uncertainty, audit
scope or accounting principles.
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There were no disagreements between the Company and HKCM, for the two most
recent fiscal years and any subsequent interim period through January 6, 2022
(date of termination) on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
resolved to the satisfaction of HKCM, would have caused them to make reference
to the subject matter of the disagreement in connection with its report.
We provided HKCM with a copy of this Current Report and have requested that it
furnish the Company with a letter addressing to the U.S. Securities and Exchange
Commission stating whether it agrees with the above statements. A copy of such
letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.
b)On January 6, 2022, the Board of Directors of the Company approved the
engagement of HHC ("HHC") as its principal accountant to audit the Company's
financial statements, effective immediately. During the years ended December
31, 2020 and 2021 and through January 6, 2022, neither the Company nor anyone
on its behalf consulted HHC regarding (i) the application of accounting
principles to a specific completed or contemplated transaction, (ii) the type of
audit opinion that might be rendered on the Company's financial statements, or
(iii) any matter regarding the Company that was either the subject of a
disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and related
instructions to Item 304 of Regulation S-K) or a reportable event (as defined in
Item 304(a)(1)(v) of Regulation S-K).
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