ASAP Expo, Inc. (OTCMKTS:ASAE) Files An 8-K Changes in Registrant’s Certifying AccountantItem 4.01 Changes in Registrant’s Certifying accountant
(a) Change of Independent Registered Public Accountant
On December 1, 2016, ASAP Expo Inc. (the “Company”) received notice from ANTON & CHIA, LLP, (“Anton”), the Company’s independent certifying accountants, that, effective December 1 2016, Anton had resigned as independent accountant. Effective with this notice, Anton is being replaced as the Company’s independent accountant for the fiscal year that commenced on January 1, 2016. The report of Anton on the Company’s consolidated financial statements for the year ended December 31, 2015 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.
From the date of its appointment as the Company’s independent registered public accounting firm through December 1 2016, the date of Anton’s resignation, there have been no disagreements with Anton on any other matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to Anton’s satisfaction would have caused them to make reference to the subject matter of the disagreement in connection with their reports.
For the years ended December 31, 2012, 2013, 2014, and 2015 and through the date of this Form 8-K, Anton has not advised the Company of any “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation S-K
The Company provided Anton with a copy of the disclosure it is making in this Current Report under Form 8-K prior to filing this Current Report.
(b) Engagement of Independent Accountant.
Effective April 13, 2017, the Company engaged Heaton & Company, PLLC, Certified Public Accountants (“Heaton” ) as our independent accountants for the year ended December 31, 2016.
The Company has not consulted with Heaton during our two most recent fiscal years or during any subsequent interim period prior to its appointment as the new independent accountant for the Company 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 our financial statements, and neither a written report was provided to us nor oral advice was provided that Heaton 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 disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (within the meaning of Item 304(a)(1)(v) of Regulation S-K).