FINDEX.COM, INC. (OTCMKTS:FIND) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01.
On July 16, 2019, Findex.com, Inc. (the “Company”) formally engaged Assurance Dimensions, Inc. as our independent registered public accounting firm. The engagement was due to the recent acquisition of Soles, Heyn & Company, LLP’s (SHCPA) SEC practice; whereas SHCPA is our existing certifying accountant. The decision to engage Assurance Dimensions, Inc. as our independent registered public accounting firm was approved by the Company’s Chief Executive Officer on July 16, 2019.
The former certifying accountant, SHCPA has provided the Company, prior to its filing with the Securities and Exchange Commission (the “SEC”), with a letter addressed to the U.S. Securities and Exchange Commission stating it agrees with the statements in this Item 4.01 of this Form 8-K. A copy of the letter is filed concurrently herewith as Exhibit 16.1.
SHCPA’s report on the Company’s financial statements for the fiscal years ended December 31, 2018 and December 31, 2017 did not contain any adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles, except as set forth herein. SHCPA’s reports on the Company’s financial statements for the fiscal years ended December 31, 2018 and December 31, 2017, contained an explanatory paragraph regarding the significant doubt about the Company’s ability to continue as a going concern.
During the two-year period ended March 31, 2019 and the subsequent period through the date of filing of this report, (i) there have been no disagreements with SHCPA, whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of SHCPA, would have caused SHCPA to make reference to the subject matter of the disagreement in connection with its reports; (ii) no such disagreement was discussed with the audit committee of the Company’s board of directors or with our board of directors as a whole; and (iii) there have been no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.
During the two most recent fiscal years and through the engagement date, we did not consult with Assurance Dimensions, Inc. regarding either (1) the application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements or (2) any matter that was either the subject of a disagreement or a reportable event as defined in Item 304(a)(1)(iv) and (v) of Regulation S-K.
Section 9 – Financial Statements and Exhibits.
The following exhibits are filed herewith:
(d) Exhibits
| 16.1 | Letter from Soles, Heyn &Company dated July 19, 2019. |
FINDEX COM INC Exhibit
EX-16.1 2 exhibit16_1.htm EXHIBIT 16.1 Exhibit 16.1 SOLES,…
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About FINDEX.COM, INC. (OTCMKTS:FIND)
Findex.com, Inc. develops, manufactures and markets a line of specialty industrial glass-based surface coatings materials that have a range of industrial, commercial and consumer applications. The Company’s line of products offers a range of multi-surface and end-product applications, such as marine industry, vessels and infrastructure; energy production equipment, and hardscapes. Its line of products center around a technology that either on its own or when coupled with any of the available formula additives offers a combination of surface properties. Its principal products include ECT-1110 Interior Coating, ECT-1120 General Purpose Polyurethane Coating, ECT-1390 HVAC Corrosion Energy Coating, ECT-1000 Universal Micro-Coating and ECT-1470 Hardscape Coating. It also has a business that involves a surfacing process to treat and cover existing floors, walls, counter-tops and table-tops. Its specialty surfacing operation offers a system under the brand name EcoSmart Digital Flooring.
