ABV Consulting, Inc. (OTCMKTS:ABVN) Files An 8-K Changes in Registrant’s Certifying AccountantItem 4.01Changes in Registrant's Certifying Accountant
Resignation of Current Independent Registered Public Accounting Firm
On October 16, 2017, the board of directors of ABV Consulting, Inc. (“ABVN” or the “Company”) accepted the resignation of Anthony Kam & Associates Ltd. (“AKAM”), as the Company’s independent registered public accounting firm.
The reports of AKAM on the financial statements of the Company for the past two fiscal years ended December 31, 2016 and 2015, the subsequent interim periods thereto, and through October 16, 2017, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, with the exception of providing a qualification as to the Company’s ability to continue as a going concern in the Company's financial statements for the fiscal year ended December 31, 2016, and the subsequent interim periods thereto.
The decision to accept the resignation of AKAM and to engage a new independent registered public accounting firm (as described below in this Item 4.01. Changes in Registrant’s Certifying Accountant) was approved by the Company’s board of directors.
During the Company’s two most recent fiscal years, the subsequent interim periods thereto, and through October 16, 2017, the date of AKAM’s resignation, (a) the Company and AKAM had no disagreements on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of AKAM, would have caused AKAM to make reference to the matter in their reports, and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.
On October 16, 2017 the Company provided AKAM with a copy of this Current Report and has requested that it furnish the Company with a letter addressed 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.
Appointment of New Independent Registered Public Accounting Firm
On October 16, 2017, the Company’s board of directors approved the engagement of HKCMCPA Company Limited (“HKCMCPA”) as our new independent registered public accounting firm to audit and review the Company’s financial statements.
During the Company’s two most recent fiscal years, the subsequent interim periods thereto, and through October 16, 2017, the engagement date of HKCMCPA, neither the Company, nor someone on its behalf, has consulted HKCMCPA regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the Company or oral advice was provided that HKCMCPA concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
ABV CONSULTING, INC. ExhibitEX-16.1 2 abv_ex161.htm LETTER abv_ex161.htmEXHIBIT 16.1 ANTHONY KAM & ASSOCIATES LIMITED October 16,…To view the full exhibit click
About ABV Consulting, Inc. (OTCMKTS:ABVN)
ABV Consulting, Inc. provides merchandising and consulting services to craft beer brewers and distributors. The Company also provides marketing support within the craft beer industry to retailers and other organizations. The Company provides general branding support, including marketing research, naming and graphic design help. It builds and merchandises displays of product in the off-premise class of trade. It executes sampling promotions, where legal, in the on-premise and off-premise class of trade. The Company develops and/or executes promotions in the on-premise class of trade. It is also involved in manning sampling booths at local beer festivals. It develops and/or executes other sales and marketing strategies. The Company focuses on providing services for retailers and other organizations using craft beer, including organizing, promoting and managing beer festivals; managing merchandising, and promoting and executing sampling efforts in order to drive customers into the store.